Us Congress 2025-2026 Regular Session

Us Congress House Bill HB1237 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. 1237
5	5	To amend the Internal Revenue Code of 1986 to deny the energy credit
6	6	to property located on prime or unique farmland, as defined by the
7	7	Secretary of Agriculture in part 657 of title 7, Code of Federal Regula-
8	8	tions, if such property is used for generating solar energy.
9	9	IN THE HOUSE OF REPRESENTATIVES
10	10	FEBRUARY12, 2025
11	11	Mr. B
12	12	OST(for himself and Mr. FINSTAD) introduced the following bill; which
13	13	was referred to the Committee on Ways and Means
14	14	A BILL
15	15	To amend the Internal Revenue Code of 1986 to deny the
16	16	energy credit to property located on prime or unique
17	17	farmland, as defined by the Secretary of Agriculture
18	18	in part 657 of title 7, Code of Federal Regulations,
19	19	if such property is used for generating solar energy.
20	20	Be it enacted by the Senate and House of Representa-1
21	21	tives of the United States of America in Congress assembled, 2
22	22	SECTION 1. SHORT TITLE. 3
23	23	This Act may be cited as the ‘‘Protect Agriculture, 4
24	24	Nutrients, and Essential Lands from Solar Act’’ or the 5
25	25	‘‘PANELS Act’’. 6
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28	28	•HR 1237 IH
29	29	SEC. 2. CREDITS AMENDED TO EXCLUDE PROPERTY LO-1
30	30	CATED ON PRIME OR UNIQUE FARMLAND. 2
31	31	(a) E
32	32	NERGYCREDIT.— 3
33	33	(1) E
34	34	NERGY PROPERTY .—Section 48(a)(3) of 4
35	35	the Internal Revenue Code of 1986 is amended by 5
36	36	striking the period at the end and inserting ‘‘, or 6
37	37	property which is located on prime farmland or 7
38	38	unique farmland if such property is used for gener-8
39	39	ating solar energy.’’ 9
40	40	(2) Q
41	41	UALIFIED PROPERTY .—Section 10
42	42	48(a)(5)(D) of such Code is amended— 11
43	43	(A) in clause (iii), by striking ‘‘and’’ at the 12
44	44	end, 13
45	45	(B) in clause (iv), by striking the period at 14
46	46	the end and inserting ‘‘, and’’, and 15
47	47	(C) by adding at the end the following new 16
48	48	clause: 17
49	49	‘‘(v) which, in the case of property 18
50	50	used for the purpose of generating solar 19
51	51	energy, is not located on prime farmland 20
52	52	or unique farmland.’’. 21
53	53	(3) D
54	54	EFINITIONS ADDED .—Section 48(c) of 22
55	55	such Code is amended by adding at the end the fol-23
56	56	lowing new paragraph: 24
57	57	‘‘(9) P
58	58	RIME FARMLAND; UNIQUE FARMLAND .— 25
59	59	The terms ‘prime farmland’ and ‘unique farmland’ 26
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62	62	•HR 1237 IH
63	63	have the meaning given such terms in part 657 of 1
64	64	title 7, Code of Federal Regulations.’’. 2
65	65	(4) Q
66	66	UALIFIED SOLAR AND WIND FACILITY .— 3
67	67	Section 48(e)(2)(A) of such Code is amended— 4
68	68	(A) in clause (ii), by striking ‘‘and’’ at the 5
69	69	end, 6
70	70	(B) in clause (iii), by striking the period at 7
71	71	the end and inserting ‘‘, and’’, and 8
72	72	(C) by adding at the end the following new 9
73	73	clause: 10
74	74	‘‘(iv) which, in the case of a facility 11
75	75	used for generating solar energy, is not lo-12
76	76	cated on prime farmland or unique farm-13
77	77	land.’’. 14
78	78	(b) C
79	79	LEANELECTRICITYPRODUCTIONCREDIT.— 15
80	80	Section 45Y(b)(1) is amended— 16
81	81	(1) in subparagraph (A), by striking ‘‘subpara-17
82	82	graphs (B), (C), and (D),’’ and inserting ‘‘subpara-18
83	83	graphs (B), (C), (D), and (E)’’, and 19
84	84	(2) by adding at the end the following new sub-20
85	85	paragraph: 21
86	86	‘‘(E) P
87	87	RIME FARMLAND AND UNIQUE 22
88	88	FARMLAND EXCLUDED .—The term ‘qualified 23
89	89	facility’ shall not include any facility used for 24
90	90	generating solar energy if such facility is lo-25
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93	93	•HR 1237 IH
94	94	cated on prime farmland or unique farmland 1
95	95	(as such terms are defined in section 2
96	96	48(c)(9)).’’. 3
97	97	(c) E
98	98	FFECTIVEDATE.—The amendments made by 4
99	99	this section shall apply to property placed in service after 5
100	100	the date of the enactment of this Act. 6
101	101	Æ
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