HR963-118

Introduced

To amend the Internal Revenue Code of 1986 to provide that the energy credit shall not apply to certain types of energy production on agricultural land, and for other purposes.

118th Congress Introduced Feb 9, 2023

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

The bill creates restriction on tax credits for renewable energy production on agricultural land Section 48 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (f)Denial of credit. It relies on definition changes, tax credits, compliance mandates, and product standards. The main policy areas are Agriculture and Energy.

Who Benefits and How

Energy producers and energy supply-chain firms affected by the bill could face lower compliance burdens, Electric utilities and power customers affected by the bill could face lower compliance burdens, and Agricultural producers and rural communities affected by the bill could face lower compliance burdens.

Who Bears the Burden and How

Federal, state, or local agencies responsible for implementing the clause would take on compliance duties.

Key Provisions

  • Creates restriction on tax credits for renewable energy production on agricultural land Section 48 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (f)Denial of credit...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

The bill creates restriction on tax credits for renewable energy production on agricultural land Section 48 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (f)Denial of credit.

Key Policy Areas

Agriculture, Energy

Primary Purpose

The bill creates restriction on tax credits for renewable energy production on agricultural land Section 48 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (f)Denial of credit.

Policy Domains

Agriculture Energy

Whole bill

Identified Gains
  • Energy producers and energy supply-chain firms affected by the bill
  • Electric utilities and power customers affected by the bill
  • Agricultural producers and rural communities affected by the bill
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: ih
Electric utilities and power customers affected by the bill:
Agricultural producers and rural communities affected by the bill:
Energy producers and energy supply-chain firms affected by the bill:
Identified Costs
  • Federal, state, or local agencies responsible for implementing the clause
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: ih
Federal, state, or local agencies responsible for implementing the clause:

Legislative Progress

Introduced
Introduced Committee Passed
Feb 9, 2023

Mr. Tiffany introduced the following bill; which was referred to …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Agriculture Energy

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