Wisconsin Assembly Bill AB900

Wisconsin 2025-2026 Regular Session

• Introduced: 1/23/26
• Refer: 1/23/26
• Failed: 3/23/26

Caption

Eligibility for farmland preservation tax credits. (FE)

Impact

The bill is expected to have significant implications for tax credits related to farmland preservation by narrowing the parameters under which landowners can claim that benefit. Effective for taxable years beginning after December 31, 2025, the bill will require landowners to assess their land use more stringently, distinguishing between agricultural use and non-integral solar energy installations. This will likely lead to a decline in the number of acres eligible for tax credits, which could have financial impacts on landowners who have integrated solar technology with their agricultural practices.

Summary

Assembly Bill 900 aims to modify eligibility criteria for farmland preservation tax credits in Wisconsin. Specifically, the bill disallows individuals from claiming these credits for any portion of their qualifying agricultural land if a photovoltaic solar energy system, deemed not integral to agricultural use, is present on that land. This legislation is designed to clarify the relationship between agricultural land usage and the installation of solar energy systems, ensuring that tax incentives are reserved strictly for land that is actively used for agricultural purposes.

Contention

Some notable points of contention surrounding AB900 include the potential conflict between promoting renewable energy initiatives and the preservation of agricultural lands. Advocates for the solar energy sector argue that this legislation could disincentivize farmers from adopting solar technologies that could lower their operational costs and carbon footprints. Critics may contend that the bill prioritizes the preservation of tax incentives over the benefits of renewable energy and the sustainability efforts within the agricultural community.