H.R. 1080

119 HR 1080 IH: No Solar Panels on Fertile Farmland Act of 2025
 U.S. House of Representatives
 2025-02-06
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 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.