No Solar Panels on Fertile Farmland Act of 2025

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Latest Action

Feb 6, 2025

Referred to the House Committee on Ways and Means.

Summaries (1)

Introduced in House - Feb 6, 2025 00

No Solar Panels on Fertile Farmland Act of 2025This bill excludes expenses for certain property and facilities placed into service on prime farmland from multiple energy-related tax credits.Specifically, the bill excludes expenses for property placed into service on prime farmland from the<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>The bill defines prime farmland as land with the best combination of physical and chemical characteristics for the production of food and other related uses.

Actions (4)

Referred to the House Committee on Ways and Means.

Type: IntroReferral | Source: House floor actions | Code: H11100

Feb 6, 2025

Introduced in House

Type: IntroReferral | Source: Library of Congress | Code: Intro-H

Feb 6, 2025

Sponsor introductory remarks on measure. (CR H519)

Type: IntroReferral | Source: Library of Congress | Code: B00100

Feb 6, 2025

Introduced in House

Type: IntroReferral | Source: Library of Congress | Code: 1000

Feb 6, 2025

Subjects (1)

Taxation (Policy Area)

Text Versions (1)

Introduced in House

Feb 6, 2025

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Full Bill Text

Length: 4,440 characters Version: Introduced in House Version Date: Feb 6, 2025 Last Updated: Nov 15, 2025 6:22 AM

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1080 Introduced in House

(IH) ]

<DOC>

119th CONGRESS
1st Session
H. R. 1080

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.

_______________________________________________________________________

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.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1.

This Act may be cited as the ``No Solar Panels on Fertile Farmland
Act of 2025''.

SEC. 2.

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.

(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.

SEC. 3.

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.

(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) ).

(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.

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

(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''.

(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.

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.

(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.

(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.

SEC. 6.

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.

(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) ).

(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.
<all>

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1080 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 1080

 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.

_______________________________________________________________________

 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.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``No Solar Panels on Fertile Farmland 
Act of 2025''.

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 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.

SEC. 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.

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 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.

SEC. 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.
 <all>

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119-hr1080