H.R. 1754

119th CONGRESS 1st Session

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.

IN THE HOUSE OF REPRESENTATIVES · February 27, 2025 · Sponsor: Mr. Tiffany · Committee: Committee on Ways and Means

Table of contents

• H.R. 1754
  • SEC. 1. Short title
  • SEC. 2. Restriction on tax credits for renewable energy production on agricultural land

SEC. 1. Short title

• This Act may be cited as the or the .

SEC. 2. Restriction on tax credits for renewable energy production on agricultural land

• (a) Solar property
  • (1) In general
    • of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: Section 48
      • (f) Denial of credit with respect to certain solar energy property on agricultural land
        • (1) In general
          • Subsection (a) shall not apply to equipment described in subsection (a)(3)(A)(i) that is placed in service by a public utility on agricultural land.
        • (2) Definitions
          • For purposes of this subsection—
          • (A) Agricultural land
            • The term has the meaning given the term in section 1240A of the Food Security Act of 1985. agricultural land eligible land
          • (B) Public utility
            • The term has the meaning given the term in section 136(c)(2). public utility
  • (2) Conforming amendment
    • Section 48(a)(1) of such Code is amended by inserting after .
• (b) Wind property
  • (6) Denial of credit with respect to certain energy property on agricultural land
    • (A) In general
      • The credit determined under subsection (a) shall not apply to electricity produced by a solar energy facility or wind facility placed in service after the date of enactment of the by a public utility on agricultural land.
    • (B) Definitions
      • For the purposes of this paragraph—
        • (i) The term has the meaning given the term in section 1240A of the Food Security Act of 1985. agricultural land eligible land
        • (ii) The term has the meaning given the term in section 136(c)(2). public utility
  • Section 45(e)(6) of such Code is amended to read as follows:
• (c) Effective date
  • The amendments made by this section shall apply to property placed in service after the date of enactment of this Act.