S. 3227

119 S3227 IS: Protecting American Farmland Act
 U.S. Senate
 2025-11-20
 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.
 II  119th CONGRESS  1st Session  S. 3227  IN THE SENATE OF THE UNITED STATES   November 20, 2025   Mrs. Blackburn  (for herself and  Ms. Lummis ) introduced the following bill; which was read twice and referred to the  Committee on Finance    A BILL
To prohibit the head of a Federal agency from using Federal funds for certain solar energy projects that would result in the conversion of farmland, to exclude from certain tax credits relating to clean energy facilities placed in service on prime farmland, and for other purposes.
1.
Short title
This Act may be cited as the   Protecting American Farmland Act  .
2.
Prohibition on agency funding for covered solar energy projects
(a)
In general
The head of a Federal agency may not use Federal funds, including by providing funds, a loan, or a loan guarantee to any person, to carry out a covered solar energy project that would result in the conversion of prime farmland.
(b)
Definitions
In this section:
(1)
Conversion
The term  conversion  means, with respect to prime farmland, any activity that results in the farmland failing to meet the requirements of a State (as such term is defined in section 343 of the Consolidated Farm and Rural Development Act ( 7 U.S.C. 1991 )) for agricultural production, activity, or use.
(2)
Covered solar energy project
The term  covered solar energy project  means a project for the installation, operation, and maintenance of a ground-mounted facility for the generation of electricity from solar energy, primarily for the purpose of sale of such electricity.
(3)
Federal agency
The term  Federal agency  has the meaning given the term  agency  in section 551 of title 5, United States Code.
(4)
Prime farmland
The term  prime farmland  means farmland described in section 1540(c)(1)(A) of the Farmland Protection Policy Act ( 7 U.S.C. 4201(c)(1)(A) ).
3.
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 solar property located on prime farmland
(A)
In general
Qualified solar electric property 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 farmland described in section 1540(c)(1)(A) of the Farmland Protection Policy Act ( 7 U.S.C. 4201(c)(1)(A) ).
 .
(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.
4.
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)
Exclusion of solar energy facilities located on prime farmland
The term  qualified facility  shall not include any facility using solar energy to produce electricity which is located on prime farmland (as defined in section 25D(e)(9)(B)).
 .
(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.
5.
Exclusion of facilities located on prime farmland from clean electricity production credit
(a)
In general
 Section 45Y(g)  of the Internal Revenue Code of 1986, as amended by section 70512 of  Public Law 119–21 , is amended by adding at the end the following new paragraph:
(14)
Exclusion of solar facilities located on prime farmland
The term  qualified facility  shall not include any facility using solar energy to produce electricity which is located on prime farmland (as defined in section 25D(e)(9)(B)).
 .
(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.
6.
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)(B))  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.
7.
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, as amended by section 70513 of  Public Law 119–21 , is amended by adding at the end the following new paragraph:
(7)
Exclusion of solar facilities located on prime farmland
Expenditures which are properly allocable to any facility using solar energy to produce electricity which is placed in service on prime farmland (as defined in section 25D(e)(9)(B)) 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 facilities placed in service after the date of the enactment of this section.