H.R. 1237

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to deny the energy credit to property located on prime or unique farmland, as defined by the Secretary of Agriculture in part 657 of title 7, Code of Federal Regulations, if such property is used for generating solar energy.

IN THE HOUSE OF REPRESENTATIVES · February 12, 2025 · Sponsor: Mr. Bost · Committee: Committee on Ways and Means

Table of contents

• H.R. 1237
  • SEC. 1. Short title
  • SEC. 2. Credits amended to exclude property located on prime or unique farmland

SEC. 1. Short title

• This Act may be cited as the or the .

SEC. 2. Credits amended to exclude property located on prime or unique farmland

• (a) Energy Credit
  • (1) Energy property
    • of the Internal Revenue Code of 1986 is amended by striking the period at the end and inserting Section 48(a)(3)
  • (2) Qualified property
    • Section 48(a)(5)(D) of such Code is amended—
      • in clause (iii), by striking and at the end,
      • in clause (iv), by striking the period at the end and inserting , and
        • (v) which, in the case of property used for the purpose of generating solar energy, is not located on prime farmland or unique farmland.
      • by adding at the end the following new clause:
  • (3) Definitions added
    • (9) Prime farmland; unique farmland
      • The terms and have the meaning given such terms in part 657 of title 7, Code of Federal Regulations. prime farmland unique farmland
    • Section 48(c) of such Code is amended by adding at the end the following new paragraph:
  • (4) Qualified solar and wind facility
    • Section 48(e)(2)(A) of such Code is amended—
      • in clause (ii), by striking and at the end,
      • in clause (iii), by striking the period at the end and inserting , and
        • (iv) which, in the case of a facility used for generating solar energy, is not located on prime farmland or unique farmland.
      • by adding at the end the following new clause:
• (b) Clean electricity production credit
  • Section 45Y(b)(1) is amended—
    • in subparagraph (A), by striking subparagraphs (B), (C), and (D),and inserting subparagraphs (B), (C), (D), and (E), and
      • (E) Prime farmland and unique farmland excluded
        • The term shall not include any facility used for generating solar energy if such facility is located on prime farmland or unique farmland (as such terms are defined in section 48(c)(9)). qualified facility
    • by adding at the end the following new subparagraph:
• (c) Effective date
  • The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.