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To amend the Internal Revenue Code of 1986 to provide that the energy credit shall not apply to certain types of energy production on agricultural land, and for other purposes.
Summary
The bill eliminates federal income tax credits for solar and wind energy production facilities placed in service by public utilities on agricultural land after the bill's enactment. The bill defines agricultural land as eligible land under the Food Security Act. The bill applies to both solar equipment tax credits under section 48 of the Internal Revenue Code and wind energy production tax credits under section 45.
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)
6 cosponsors
- Rep. Cline, Ben [R-VA-6] (R-VA)
- Rep. Davidson, Warren [R-OH-8] (R-OH)
- Rep. Harris, Andy [R-MD-1] (R-MD)
- Rep. Van Orden, Derrick [R-WI-3] (R-WI)
- Rep. Wied, Tony [R-WI-8] (R-WI)
- Rep. Williams, Roger [R-TX-25] (R-TX)
Actions (2)
- Feb 27, 2025 Referred to the House Committee on Ways and Means. · house
- Feb 27, 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 27, 2025
Mr. Tiffany (for himself, Mr. Davidson, Mr. Cline, and Mr. Williams of Texas) 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 provide that the energy credit shall not apply to certain types of energy production on agricultural land, and for other purposes.
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 “Future Agriculture Retention and Management Act of 2025” or the “FARM Act of 2025”.
SEC. 2. RESTRICTION ON TAX CREDITS FOR RENEWABLE ENERGY PRODUCTION ON AGRICULTURAL LAND.
(a) Solar Property.—
(1) In general.—Section 48 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
“(f) Denial of Credit With Respect to Certain Solar Energy Property on Agricultural Land.—
“(1) In general.—Subsection (a) shall not apply to equipment described in subsection (a)(3)(A)(i) that is placed in service by a public utility on agricultural land.
“(2) Definitions.—For purposes of this subsection—
“(A) Agricultural land.—The term ‘agricultural land’ has the meaning given the term ‘eligible land’ in section 1240A of the Food Security Act of 1985.
“(B) Public utility.—The term ‘public utility’ has the meaning given the term in section 136(c)(2).”.
(2) Conforming amendment.—Section 48(a)(1) of such Code is amended by inserting “subsection (f) and” after “provided in”.
(b) Wind Property.—Section 45(e)(6) of such Code is amended to read as follows:
“(6) Denial of credit with respect to certain energy property on agricultural land.—
“(A) In general.—The credit determined under subsection (a) shall not apply to electricity produced by a solar energy facility or wind facility placed in service after the date of enactment of the Future Agriculture Retention and Management Act of 2025 by a public utility on agricultural land.
“(B) Definitions.—For the purposes of this paragraph—
“(i) Agricultural land.—The term ‘agricultural land’ has the meaning given the term ‘eligible land’ in section 1240A of the Food Security Act of 1985.
“(ii) Public utility.—The term ‘public utility’ has the meaning given the term in section 136(c)(2).”.
(c) Effective Date.—The amendments made by this section shall apply to property placed in service after the date of enactment of this Act. <all>
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