H.R. 1080

119th CONGRESS 1st Session

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.

IN THE HOUSE OF REPRESENTATIVES · February 6, 2025 · Sponsor: Mrs. Miller of Illinois · Committee: Committee on Ways and Means

Table of contents

• H.R. 1080
  • SEC. 1. Short title
  • SEC. 2. Exclusion of property placed in service on prime farmland from residential clean energy credit
  • SEC. 3. Exclusion of facilities located on prime farmland from renewable electricity production credit
  • SEC. 4. Exclusion of property placed in service on prime farmland from energy credit
  • SEC. 5. Exclusion of property placed in service on prime farmland from clean electricity investment credit
  • SEC. 6. Exclusion of facilities located on prime farmland from clean electricity production credit

SEC. 1. Short title

• This Act may be cited as the No Solar Panels on Fertile Farmland Act of 2025.

SEC. 2. Exclusion of property placed in service on prime farmland from residential clean energy credit

• (a) In general
  • of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: Section 25D(e)
    • (9) Exclusion of prime farmland
      • (A) In general
        • 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 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.
• (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.

SEC. 3. Exclusion of facilities located on prime farmland from renewable electricity production credit

• (a) In general
  • of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: Section 45(e)
    • (14) Prime farmland excluded
      • The term shall not include any facility located on prime farmland (as defined in section 25D(e)(9)). qualified facility
• (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.

SEC. 4. Exclusion of property placed in service on prime farmland from energy credit

• (a) In general
  • of the Internal Revenue Code of 1986 is amended by inserting after . Section 48(a)(3)
• (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.

SEC. 5. Exclusion of property placed in service on prime farmland from clean electricity investment credit

• (a) In general
  • of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: Section 48E(d)
    • (6) Exclusion of prime farmland
      • 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.
• (b) Effective date
  • 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.

SEC. 6. Exclusion of facilities located on prime farmland from clean electricity production credit

• (a) In general
  • of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: Section 45Y(b)(1)
    • (E) Prime farmland excluded
      • The term shall not include any facility located on prime farmland (as defined in section 25D(e)(9)). qualified facility
• (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.