Are purchases of Sustainable Aviation Fuel (SAF) to support airlines, such as Alaska Air through CHOOOSE (www.chooose.today), tax deductible?

[BillM223]

Apparently not. Notice 2023-06 states: "In order to qualify for a SAF credit, the claimant must produce, then use or sell for use, a qualified mixture that meets all requirements set forth in this notice."

If Alaska Airline produced the SAF, then used it in its own planes, then they might be able to get the credit.

P.S. Note, this is a credit, and not a deduction.