HR1080-119

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 Section 25D(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: Expenditures which are properly allocable to property placed in service on prime farmland shall not be taken into account for purposes of this section. 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. The amendment made by this section shall apply to property placed in service after the date of the enactment of this section. (9)Exclusion of prime farmland(A)In generalExpenditures 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 definedFor 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..

3. Exclusion of facilities located on prime farmland from renewable electricity production credit Section 45(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: The term qualified facility shall not include any facility located on prime farmland (as defined in section 25D(e)(9)). The amendment made by this section shall apply to facilities placed in service after the date of the enactment of this section. (14)Prime farmland excludedThe term qualified facility shall not include any facility located on prime farmland (as defined in section 25D(e)(9)). .

4. Exclusion of property placed in service on prime farmland from energy credit 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. 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 Section 48E(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: 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. 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 prime farmlandExpenditures 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..

6. Exclusion of facilities located on prime farmland from clean electricity production credit Section 45Y(b)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: The term qualified facility shall not include any facility located on prime farmland (as defined in section 25D(e)(9)). The amendment made by this section shall apply to facilities placed in service after the date of the enactment of this section. (E)Prime farmland excludedThe term qualified facility shall not include any facility located on prime farmland (as defined in section 25D(e)(9))..