I 
118TH CONGRESS 
1ST SESSION H. R. 4369 
To amend the Internal Revenue Code of 1986 to deny the energy credit 
to property located on prime or unique farmland, as defined by the 
Secretary of Agriculture in part 657 of title 7, Code of Federal Regula-
tions, if such property is used for generating solar energy. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 27, 2023 
Mr. BOST (for himself, Mr. LANGWORTHY, and Mrs. CHAVEZ-DEREMER) in-
troduced the following bill; which was referred to the Committee on Ways 
and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to deny the 
energy credit to property located on prime or unique 
farmland, as defined by the Secretary of Agriculture 
in part 657 of title 7, Code of Federal Regulations, 
if such property is used for generating solar energy. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Protect Agriculture, 
Nutrients, and Essential Lands from Solar Act’’ or the 
‘‘PANELS Act’’. 
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SEC. 2. CREDITS AMENDED TO EXCLUDE PROPERTY LO-
CATED ON PRIME OR UNIQUE FARMLAND. 
(a) ENERGY CREDIT.— 
(1) ENERGY PROPERTY.—Section 48(a)(3) of 
the Internal Revenue Code of 1986 is amended by 
striking the period at the end and inserting ‘‘, or 
property which is located on prime farmland or 
unique farmland if such property is used for gener-
ating solar energy.’’ 
(2) 
QUALIFIED
PROPERTY.—Section 
48(a)(5)(D) of such Code is amended— 
(A) in clause (iii), by striking ‘‘and’’ at the 
end, 
(B) in clause (iv), by striking the period at 
the end and inserting ‘‘, and’’, and 
(C) by adding at the end the following new 
clause: 
‘‘(v) which, in the case of property 
used for the purpose of generating solar 
energy, is not located on prime farmland 
or unique farmland.’’. 
(3) DEFINITIONS
ADDED.—Section 48(c) of 
such Code is amended by adding at the end the fol-
lowing new paragraph: 
‘‘(9) PRIME FARMLAND; UNIQUE FARMLAND.— 
The terms ‘prime farmland’ and ‘unique farmland’ 
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have the meaning given such terms in part 657 of 
title 7, Code of Federal Regulations.’’. 
(4) QUALIFIED SOLAR AND WIND FACILITY.— 
Section 48(e)(2)(A) of such Code is amended— 
(A) in clause (ii), by striking ‘‘and’’ at the 
end, 
(B) in clause (iii), by striking the period at 
the end and inserting ‘‘, and’’, and 
(C) by adding at the end the following new 
clause: 
‘‘(iv) which, in the case of a facility 
used for generating solar energy, is not lo-
cated on prime farmland or unique farm-
land.’’. 
(b) CLEAN ELECTRICITY PRODUCTION CREDIT.— 
Section 45Y(b)(1) is amended— 
(1) in subparagraph (A), by striking ‘‘subpara-
graphs (B), (C), and (D),’’ and inserting ‘‘subpara-
graphs (B), (C), (D), and (E)’’, and 
(2) by adding at the end the following new sub-
paragraph: 
‘‘(E) PRIME
FARMLAND
AND
UNIQUE 
FARMLAND
EXCLUDED.—The term ‘qualified 
facility’ shall not include any facility used for 
generating solar energy if such facility is lo-
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cated on prime farmland or unique farmland 
(as 
such 
terms 
are 
defined 
in 
section 
48(c)(9)).’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
the date of the enactment of this Act. 
Æ 
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