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.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill prevents solar panels, wind turbines, and other renewable energy installations on prime farmland from qualifying for federal clean energy tax credits. Prime farmland is high-quality agricultural land as defined by the USDA. The bill amends five different sections of the tax code to close all major clean energy credit pathways for projects sited on such land.
Who Benefits and How
- Traditional farmers and agricultural landowners benefit because their prime farmland retains value for farming rather than being converted to solar or wind farms, and they face less competition from energy developers offering lease payments.
- Traditional energy producers (oil, gas, coal) indirectly benefit as renewable energy development becomes more expensive and difficult to site, reducing competition from clean energy sources.
Who Bears the Burden and How
- Solar and wind energy developers face significant new restrictions, as prime farmland is often ideal for solar installations due to flat terrain and clear sightlines. They lose access to lucrative tax credits for projects on such land.
- Residential homeowners with solar on prime farmland lose the residential clean energy credit for their installations.
- Rural communities may lose potential lease income and economic development from renewable energy projects.
Key Provisions
- Excludes prime farmland solar/wind from the residential clean energy credit (Section 25D)
- Excludes prime farmland facilities from renewable electricity production credit (Section 45) and clean electricity production credit (Section 45Y)
- Excludes prime farmland from energy investment credit (Section 48) and clean electricity investment credit (Section 48E)
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers.
At a Glance
What This Bill Does
Excludes renewable energy installations on prime farmland from federal clean energy tax credits to protect agricultural land from solar and wind development.
Key Policy Areas
Agriculture, Energy, Taxation
Primary Purpose
Excludes renewable energy installations on prime farmland from federal clean energy tax credits to protect agricultural land from solar and wind development.
Policy Domains
Tax Code Amendments
Identified Gains
Contextual inference, no direct clause citation- Traditional farmers
- Agricultural landowners
- Fossil fuel energy industry
Contextual inference, no direct clause citation
Identified Costs
Contextual inference, no direct clause citation- Solar energy developers
- Wind energy developers
- Residential solar owners on farmland
Contextual inference, no direct clause citation
Legislative Progress
IntroducedMrs. Miller of Illinois introduced the following bill; which was …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Clean energy developers, Clean energy investors, Commercial solar developers
Agricultural landowners, Agricultural sector, Traditional farmers
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary_of_agriculture"
- → Secretary of Agriculture (defines prime farmland)
Key Definitions
Terms defined in this bill
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
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology