SEC. 2. EXCLUSION OF PROPERTY PLACED IN SERVICE ON 
PRIME 
FARMLAND 
FROM 
RESIDENTIAL 
CLEAN ENERGY CREDIT. 
(a) IN GENERAL.—Section 25D(e) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
‘‘(9) EXCLUSION OF PRIME FARMLAND.— 
‘‘(A) IN
GENERAL.—Expenditures which 
are properly allocable to property placed in 
service on prime farmland shall not be taken 
into account for purposes of this section. 
‘‘(B) PRIME
FARMLAND
DEFINED.—For 
purposes of this paragraph, the term ‘prime 
farmland’ means land determined by the Sec-
retary of Agriculture to be prime farmland 
within the meaning of part 657.5 of title 7, 
Code of Federal Regulations.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property placed in service after 
the date of the enactment of this section. 
SEC. 3. EXCLUSION OF FACILITIES LOCATED ON PRIME 
FARMLAND FROM RENEWABLE ELECTRICITY 
PRODUCTION CREDIT. 
(a) IN GENERAL.—Section 45(e) of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new paragraph: 
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‘‘(14) PRIME
FARMLAND
EXCLUDED.—The 
term ‘qualified facility’ shall not include any facility 
located on prime farmland (as defined in section 
25D(e)(9)).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to facilities placed in service after 
the date of the enactment of this section. 
SEC. 4. EXCLUSION OF PROPERTY PLACED IN SERVICE ON 
PRIME FARMLAND FROM ENERGY CREDIT. 
(a) IN GENERAL.—Section 48(a)(3) of the Internal 
Revenue Code of 1986 is amended by inserting ‘‘or any 
property located on prime farmland (as defined in section 
25D(e)(9))’’ after ‘‘any prior taxable year’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to property placed in service after 
the date of the enactment of this section. 
SEC. 5. EXCLUSION OF PROPERTY PLACED IN SERVICE ON 
PRIME 
FARMLAND 
FROM 
CLEAN 
ELEC-
TRICITY INVESTMENT CREDIT. 
(a) IN GENERAL.—Section 48E(d) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
‘‘(6) EXCLUSION OF PRIME FARMLAND.—Ex-
penditures which are properly allocable to property 
placed in service on prime farmland (as defined in 
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section 25D(e)(9)) shall not be taken into account 
for purposes of this section.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to qualified investments with re-
spect to any qualified facility or energy storage technology 
the construction of which begins after the date of the en-
actment of this section. 
SEC. 6. EXCLUSION OF FACILITIES LOCATED ON PRIME 
FARMLAND FROM CLEAN ELECTRICITY PRO-
DUCTION CREDIT. 
(a) IN GENERAL.—Section 45Y(b)(1) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new subparagraph: 
‘‘(E) PRIME FARMLAND EXCLUDED.—The 
term ‘qualified facility’ shall not include any fa-
cility located on prime farmland (as defined in 
section 25D(e)(9)).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to facilities placed in service after 
the date of the enactment of this section. 
Æ 
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