HR 1080 · In committee · last action February 6, 2025
<p><strong>No Solar Panels on Fertile Farmland Act of 2025</strong></p><p>This bill excludes expenses for certain property and facilities placed into service on prime farmland from multiple energy-related tax credits.</p><p>Specifically, the bill excludes expenses for property placed into service on prime farmland from the</p><ul><li>residential clean energy tax credit (tax credit for up to 30% of the cost to install solar water heating property, solar electric property, fuel cell property, small wind energy property, geothermal heat pump property, or battery storage technology);</li><li>renewable electricity production tax credit (tax credit for electricity that is produced from a qualified facility [for which construction generally begins before 2025] using wind, solar, or other specific types of renewable energy);</li><li>clean electricity production tax credit (tax credit for electricity that is produced from a qualified facility that is placed into service after 2024 and has a greenhouse gas emissions rate of zero);</li><li>energy investment tax credit (tax credit for investment in qualifying energy property for which construction generally begins before 2025, with some limited exceptions); and</li><li>clean electricity investment tax credit (tax credit for investment in qualifying energy property placed into service after 2024 and has an anticipated greenhouse gas emissions rate of zero).</li></ul><p>The bill defines <em>prime farmland</em> as land with the best combination of physical and chemical characteristics for the production of food and other related uses.</p>
Mary Miller (R-IL)
No votes recorded against this bill yet — vote coverage is a work in progress.
<p><strong>No Solar Panels on Fertile Farmland Act of 2025</strong></p><p>This bill excludes expenses for certain property and facilities placed into service on prime farmland from multiple energy-related tax credits.</p><p>Specifically, the bill excludes expenses for property placed into service on prime farmland from the</p><ul><li>residential clean energy tax credit (tax credit for up to 30% of the cost to install solar water heating property, solar electric property, fuel cell property, small wind energy property, geothermal heat pump property, or battery storage technology);</li><li>renewable electricity production tax credit (tax credit for electricity that is produced from a qualified facility [for which construction generally begins before 2025] using wind, solar, or other specific types of renewable energy);</li><li>clean electricity production tax credit (tax credit for electricity that is produced from a qualified facility that is placed into service after 2024 and has a greenhouse gas emissions rate of zero);</li><li>energy investment tax credit (tax credit for investment in qualifying energy property for which construction generally begins before 2025, with some limited exceptions); and</li><li>clean electricity investment tax credit (tax credit for investment in qualifying energy property placed into service after 2024 and has an anticipated greenhouse gas emissions rate of zero).</li></ul><p>The bill defines <em>prime farmland</em> as land with the best combination of physical and chemical characteristics for the production of food and other related uses.</p>