No Solar Panels on Fertile Farmland Act of 2025

Bill: 119-hr-1080
Sponsor: full_name: Rep. Miller, Mary E. [R-IL-15]
Introduced: 2025-02-06
Policy area: Taxation
Latest action: action_date: 2025-02-06
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2025-02-06
action_desc: Introduced in House
text: <p><strong>No Solar Panels on Fertile Farmland Act of 2025</strong></p><p>This bill excludes expenses for certain property and facilities placed into service on prime farmland from multiple energy-related tax credits.</p><p>Specifically, the bill excludes expenses for property placed into service on prime farmland from the</p><ul><li>residential clean energy tax credit (tax credit for up to 30% of the cost to install solar water heating property, solar electric property, fuel cell property, small wind energy property, geothermal heat pump property, or battery storage technology);</li><li>renewable electricity production tax credit (tax credit for electricity that is produced from a qualified facility [for which construction generally begins before 2025] using wind, solar, or other specific types of renewable energy);</li><li>clean electricity production tax credit (tax credit for electricity that is produced from a qualified facility that is placed into service after 2024 and has a greenhouse gas emissions rate of zero);</li><li>energy investment tax credit (tax credit for investment in qualifying energy property for which construction generally begins before 2025, with some limited exceptions); and</li><li>clean electricity investment tax credit (tax credit for investment in qualifying energy property placed into service after 2024 and has an anticipated greenhouse gas emissions rate of zero).</li></ul><p>The bill defines <em>prime farmland</em> as land with the best combination of physical and chemical characteristics for the production of food and other related uses.</p>

tv_txt: I 119th CONGRESS 1st Session H. R. 1080 IN THE HOUSE OF REPRESENTATIVES February 6, 2025 Mrs. Miller of Illinois introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to exclude property and facilities located on prime farmland from certain credits relating to renewable energy production and investment.

1. Short title This Act may be cited as the No Solar Panels on Fertile Farmland Act of 2025 . 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 Secretary 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. 3. Exclusion of facilities located on prime farmland from renewable electricity production credit (a) In general Section 45(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (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. 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. 5. Exclusion of property placed in service on prime farmland from clean electricity 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 Expenditures which are properly allocable to property placed in service on prime farmland (as defined in 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 respect to any qualified facility or energy storage technology the construction of which begins after the date of the enactment of this section. 6. Exclusion of facilities located on prime farmland from clean electricity production 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 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.