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H.R. 1237

U.S. House•In House Committee

Summary

H.R. 1237, the PANELS Act, was introduced in the House on Feb 12, 2025 by Rep. Mike Bost (R) with 4 co-sponsors. It was referred to Ways And Means, and last saw action on Feb 12, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 1237 has 4 co-sponsors.

hb1237/introduced-in-house.txt
119 HR 1237 IH: Protect Agriculture, Nutrients, and Essential Lands from Solar Act
 U.S. House of Representatives
 2025-02-12
 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. 1237  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.
1.
Short title
This Act may be cited as the   Protect Agriculture, Nutrients, and Essential Lands from Solar Act   or the   PANELS Act  .
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.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-02-12
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in House Feb 12, 2025

hb1237/introduced-in-house.md

Shown Here:
Introduced in House (02/12/2025)

Protect Agriculture, Nutrients, and Essential Lands from Solar Act or the PANELS Act

This bill excludes expenses for solar property placed in service on prime or unique farmland from the energy investment tax credit. The bill also excludes solar facilities placed on prime or unique farmland from the clean electricity production tax credit.

Under current law, businesses may be able to claim an energy investment tax credit for qualified solar property placed into service before January 1, 2025. This bill excludes expenses for solar property placed into service on prime or unique farmland (e.g., land with the best combination of physical and chemical characteristics for the production of food and other related uses) from the energy investment tax credit.

Further, under current law, a business may also be able to claim the clean electricity production tax credit for the production of electricity using a qualified facility that has no greenhouse gas emissions. The amount of the tax credit is based on the amount of electricity produced and sold by a qualified facility placed into service in 2025 or after. This bill modifies the definition of qualified facility to exclude solar facilities placed on prime or unique farmland.

Sponsors

Rep. Mike Bost (R) sponsors H.R. 1237, and 4 members have co-sponsored it, 1 of them from the day it was introduced.

Committees

H.R. 1237 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Feb 12, 2025 · 1,160 Bills

Actions

H.R. 1237 has taken 2 actions since Feb 12, 2025.

ChamberAction
Feb 12, 2025
House
Introduced in House
Feb 12, 2025
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 1237 has not gone to a roll call.

Titles

H.R. 1237 goes by 4 titles, 2 of them short titles.

  • PANELS Act — Display Title
  • PANELS Act — Short Title(s) as Introduced
  • Protect Agriculture, Nutrients, and Essential Lands from Solar Act — Short Title(s) as Introduced
  • 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. — Official Title as Introduced

Lobbying

1 client hired 1 firm and 4 registered lobbyists who named H.R. 1237 in 2 quarterly filings, 2025. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Budget/Appropriations, Energy/Nuclear, Government Issues, Manufacturing, Taxation/Internal Revenue Code, Trade (domestic/foreign).

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
CORPORATE ENERGY BUYERS ASSOCIATION—District of Columbia12—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
CORPORATE ENERGY BUYERS ASSOCIATION12—

Lobbyists

Named on the filings that cite the bill.

LobbyistFirmsClientsFilings
IAN HARRISON112
KYLE DAVIS112
KYLE BAKES111
RICHARD ENGLAND111

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
CORPORATE ENERGY BUYERS ASSOCIATIONCORPORATE ENERGY BUYERS ASSOCIATION2025 second_quarter$140K2nd Quarter - Report
CORPORATE ENERGY BUYERS ASSOCIATIONCORPORATE ENERGY BUYERS ASSOCIATION2025 first_quarter$140K1st Quarter - Report

Classification

The Congressional Research Service files H.R. 1237 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 1237’s is Taxation.

hr1237/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 1237, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 29 (Wednesday, February 12, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. BOST:H.R. 1237.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8[Page H677]

Source: congress.gov · legiscan.com