119-hr1237

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1237 Introduced in House

    (IH) ]

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119th CONGRESS
 1st Session
 H. R. 1237

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.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 February 12, 2025

 Mr. Bost (for himself and Mr. Finstad) 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 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 Representatives 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''.

SEC. 2. CREDITS AMENDED TO EXCLUDE PROPERTY LOCATED 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 
 generating 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 following new paragraph:
 ``

    (9) Prime farmland; unique farmland.--The terms `prime 
 farmland' and `unique farmland' 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 
 located on prime farmland or unique 
 farmland.''.

    (b) Clean Electricity Production Credit.--

Section 45Y

    (b)

    (1) is 
amended--

    (1) in subparagraph
        (A) , by striking ``subparagraphs
        (B) ,
            (C) , and
            (D) ,'' and inserting ``subparagraphs
        (B) ,
            (C) ,
            (D) , 
 and
        (E) '', and

    (2) by adding at the end the following new subparagraph:
 ``
        (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 located 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.
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