Us Congress 2025-2026 Regular Session

Us Congress House Bill HB1080 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 1080
5	5	To amend the Internal Revenue Code of 1986 to exclude property and
6	6	facilities located on prime farmland from certain credits relating to
7	7	renewable energy production and investment.
8	8	IN THE HOUSE OF REPRESENTATIVES
9	9	FEBRUARY6, 2025
10	10	Mrs. M
11	11	ILLERof Illinois introduced the following bill; which was referred to
12	12	the Committee on Ways and Means
13	13	A BILL
14	14	To amend the Internal Revenue Code of 1986 to exclude
15	15	property and facilities located on prime farmland from
16	16	certain credits relating to renewable energy production
17	17	and investment.
18	18	Be it enacted by the Senate and House of Representa-1
19	19	tives of the United States of America in Congress assembled, 2
20	20	SECTION 1. SHORT TITLE. 3
21	21	This Act may be cited as the ‘‘No Solar Panels on 4
22	22	Fertile Farmland Act of 2025’’. 5
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25	25	•HR 1080 IH
26	26	SEC. 2. EXCLUSION OF PROPERTY PLACED IN SERVICE ON 1
27	27	PRIME FARMLAND FROM RESIDENTIAL 2
28	28	CLEAN ENERGY CREDIT. 3
29	29	(a) I
30	30	NGENERAL.—Section 25D(e) of the Internal 4
31	31	Revenue Code of 1986 is amended by adding at the end 5
32	32	the following new paragraph: 6
33	33	‘‘(9) E
34	34	XCLUSION OF PRIME FARMLAND .— 7
35	35	‘‘(A) I
36	36	N GENERAL.—Expenditures which 8
37	37	are properly allocable to property placed in 9
38	38	service on prime farmland shall not be taken 10
39	39	into account for purposes of this section. 11
40	40	‘‘(B) P
41	41	RIME FARMLAND DEFINED .—For 12
42	42	purposes of this paragraph, the term ‘prime 13
43	43	farmland’ means land determined by the Sec-14
44	44	retary of Agriculture to be prime farmland 15
45	45	within the meaning of part 657.5 of title 7, 16
46	46	Code of Federal Regulations.’’. 17
47	47	(b) E
48	48	FFECTIVEDATE.—The amendment made by 18
49	49	this section shall apply to property placed in service after 19
50	50	the date of the enactment of this section. 20
51	51	SEC. 3. EXCLUSION OF FACILITIES LOCATED ON PRIME 21
52	52	FARMLAND FROM RENEWABLE ELECTRICITY 22
53	53	PRODUCTION CREDIT. 23
54	54	(a) I
55	55	NGENERAL.—Section 45(e) of the Internal Rev-24
56	56	enue Code of 1986 is amended by adding at the end the 25
57	57	following new paragraph: 26
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60	60	•HR 1080 IH
61	61	‘‘(14) PRIME FARMLAND EXCLUDED .—The 1
62	62	term ‘qualified facility’ shall not include any facility 2
63	63	located on prime farmland (as defined in section 3
64	64	25D(e)(9)).’’. 4
65	65	(b) E
66	66	FFECTIVEDATE.—The amendment made by 5
67	67	this section shall apply to facilities placed in service after 6
68	68	the date of the enactment of this section. 7
69	69	SEC. 4. EXCLUSION OF PROPERTY PLACED IN SERVICE ON 8
70	70	PRIME FARMLAND FROM ENERGY CREDIT. 9
71	71	(a) I
72	72	NGENERAL.—Section 48(a)(3) of the Internal 10
73	73	Revenue Code of 1986 is amended by inserting ‘‘or any 11
74	74	property located on prime farmland (as defined in section 12
75	75	25D(e)(9))’’ after ‘‘any prior taxable year’’. 13
76	76	(b) E
77	77	FFECTIVEDATE.—The amendment made by 14
78	78	this section shall apply to property placed in service after 15
79	79	the date of the enactment of this section. 16
80	80	SEC. 5. EXCLUSION OF PROPERTY PLACED IN SERVICE ON 17
81	81	PRIME FARMLAND FROM CLEAN ELEC-18
82	82	TRICITY INVESTMENT CREDIT. 19
83	83	(a) I
84	84	NGENERAL.—Section 48E(d) of the Internal 20
85	85	Revenue Code of 1986 is amended by adding at the end 21
86	86	the following new paragraph: 22
87	87	‘‘(6) E
88	88	XCLUSION OF PRIME FARMLAND .—Ex-23
89	89	penditures which are properly allocable to property 24
90	90	placed in service on prime farmland (as defined in 25
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93	93	•HR 1080 IH
94	94	section 25D(e)(9)) shall not be taken into account 1
95	95	for purposes of this section.’’. 2
96	96	(b) E
97	97	FFECTIVEDATE.—The amendment made by 3
98	98	this section shall apply to qualified investments with re-4
99	99	spect to any qualified facility or energy storage technology 5
100	100	the construction of which begins after the date of the en-6
101	101	actment of this section. 7
102	102	SEC. 6. EXCLUSION OF FACILITIES LOCATED ON PRIME 8
103	103	FARMLAND FROM CLEAN ELECTRICITY PRO-9
104	104	DUCTION CREDIT. 10
105	105	(a) I
106	106	NGENERAL.—Section 45Y(b)(1) of the Internal 11
107	107	Revenue Code of 1986 is amended by adding at the end 12
108	108	the following new subparagraph: 13
109	109	‘‘(E) P
110	110	RIME FARMLAND EXCLUDED .—The 14
111	111	term ‘qualified facility’ shall not include any fa-15
112	112	cility located on prime farmland (as defined in 16
113	113	section 25D(e)(9)).’’. 17
114	114	(b) E
115	115	FFECTIVEDATE.—The amendment made by 18
116	116	this section shall apply to facilities placed in service after 19
117	117	the date of the enactment of this section. 20
118	118	Æ
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