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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.
Summary
The bill amends the tax code to deny energy tax credits to solar energy facilities located on prime farmland or unique farmland as defined by the Department of Agriculture. The bill excludes such solar properties from both the general energy credit and the clean electricity production credit. The amendments apply to solar facilities placed in service after the bill's enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Rep. Bost, Mike [R-IL-12] (R-IL)
4 cosponsors
Money behind the sponsor
Top reported contributors to Mike Bost’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $208,683
- NOTS LOGISTICS $19,700
- DONOHO INSURANCE AGENCY $18,700
- VETERANS UNITED $15,000
- AASI $13,200
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Mike Bost → · Outside spending →
Actions (2)
- Feb 12, 2025 Referred to the House Committee on Ways and Means. · house
- Feb 12, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
February 12, 2025
Mr. Bost (for himself and Mr. Finstad) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
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.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Protect Agriculture, Nutrients, and Essential Lands from Solar Act” or the “PANELS Act”.
SEC. 2. CREDITS AMENDED TO EXCLUDE PROPERTY LOCATED ON PRIME OR UNIQUE FARMLAND.
(a) Energy Credit.—
(1) Energy property.—Section 48(a)(3) of the Internal Revenue Code of 1986 is amended by striking the period at the end and inserting “, or property which is located on prime farmland or unique farmland if such property is used for generating solar energy.”
(2) Qualified property.—Section 48(a)(5)(D) of such Code is amended—
(A) in clause (iii), by striking “and” at the end,
(B) in clause (iv), by striking the period at the end and inserting “, and”, and
(C) by adding at the end the following new clause:
“(v) which, in the case of property used for the purpose of generating solar energy, is not located on prime farmland or unique farmland.”.
(3) Definitions added.—Section 48(c) of such Code is amended by adding at the end the following new paragraph:
“(9) Prime farmland; unique farmland.—The terms ‘prime farmland’ and ‘unique farmland’ have the meaning given such terms in part 657 of title 7, Code of Federal Regulations.”.
(4) Qualified solar and wind facility.—Section 48(e)(2)(A) of such Code is amended—
(A) in clause (ii), by striking “and” at the end,
(B) in clause (iii), by striking the period at the end and inserting “, and”, and
(C) by adding at the end the following new clause:
“(iv) which, in the case of a facility used for generating solar energy, is not located on prime farmland or unique farmland.”.
(b) Clean Electricity Production Credit.—Section 45Y(b)(1) is amended—
(1) in subparagraph (A), by striking “subparagraphs (B),
(C), and (D),” and inserting “subparagraphs (B), (C), (D), and (E)”, and
(2) by adding at the end the following new subparagraph:
“(E) Prime farmland and unique farmland excluded.—The term ‘qualified facility’ 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)).”.
(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. <all>
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