H.R. 3313

119th CONGRESS 1st Session

To prohibit the head of a Federal agency from using Federal funds for certain solar energy projects that would result in the conversion of farmland, to exclude from certain tax credits relating to clean energy facilities placed in service on prime farmland, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES · May 8, 2025 · Sponsor: Mr. Taylor

Table of contents

• H.R. 3313
  • SEC. 1. Short title
  • SEC. 2. Prohibition on agency funding for covered solar energy projects
  • SEC. 3. Exclusion of property placed in service on prime farmland from residential clean energy credit
  • SEC. 4. Exclusion of facilities located on prime farmland from renewable electricity production credit
  • SEC. 5. Exclusion of facilities located on prime farmland from clean electricity production credit
  • SEC. 6. Exclusion of property placed in service on prime farmland from energy credit
  • SEC. 7. Exclusion of property placed in service on prime farmland from clean electricity investment credit

SEC. 1. Short title

• This Act may be cited as the Protecting American Farmland Act.

SEC. 2. Prohibition on agency funding for covered solar energy projects

• (a) In general
  • The head of a Federal agency may not use Federal funds, including by providing funds, a loan, or a loan guarantee to any person, to carry out a covered solar energy project that would result in the conversion of prime farmland.
• (b) Definitions
  • In this section:
    • The term conversion means, with respect to prime farmland, any activity that results in the farmland failing to meet the requirements of a State (as such term is defined in section 343 of the Consolidated Farm and Rural Development Act ()) for agricultural production, activity, or use. 7 U.S.C. 1991
    • The term covered solar energy project means a project for the installation, operation, and maintenance of a ground-mounted facility for the generation of electricity from solar energy, primarily for the purpose of sale of such electricity.
    • The term Federal agency,agency has the meaning given the term in section 551 of title 5, United States Code.
    • The term prime farmland means farmland described in section 1540(c)(1)(A) of the Farmland Protection Policy Act (). 7 U.S.C. 4201(c)(1)(A)

SEC. 3. 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 solar property located on prime farmland
      • (A) In general
        • Qualified solar electric property expenditure 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 farmland described in section 1540(c)(1)(A) of the Farmland Protection Policy Act. prime farmland
• (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. 4. 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) Exclusion of solar energy facilities located on prime farmland
      • The term shall not include any solar energy facility located on prime farmland (as defined in section 25D(e)(9)(B)). 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. 5. 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 paragraph: Section 45Y(g)
    • (13) Exclusion of solar facilities located on prime farmland
      • The term shall not include any solar energy facility located on prime farmland (as defined in section 25D(e)(9)(B)). 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. 6. 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. 7. 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 solar facilities located on prime farmland
      • Expenditures which are properly allocable to solar energy property placed in service on prime farmland (as defined in section 25D(e)(9)(B)) 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 facilities placed in service after the date of the enactment of this section.