No Solar Panels on Fertile Farmland Act of 2025

No Solar Panels on Fertile Farmland Act of 2025

This bill excludes expenses for certain property and facilities placed into service on prime farmland from multiple energy-related tax credits.

Specifically, the bill excludes expenses for property placed into service on prime farmland from the

• residential clean energy tax credit (tax credit for up to 30% of the cost to install solar water heating property, solar electric property, fuel cell property, small wind energy property, geothermal heat pump property, or battery storage technology);
• renewable electricity production tax credit (tax credit for electricity that is produced from a qualified facility [for which construction generally begins before 2025] using wind, solar, or other specific types of renewable energy);
• clean electricity production tax credit (tax credit for electricity that is produced from a qualified facility that is placed into service after 2024 and has a greenhouse gas emissions rate of zero);
• energy investment tax credit (tax credit for investment in qualifying energy property for which construction generally begins before 2025, with some limited exceptions); and
• clean electricity investment tax credit (tax credit for investment in qualifying energy property placed into service after 2024 and has an anticipated greenhouse gas emissions rate of zero).

The bill defines prime farmland as land with the best combination of physical and chemical characteristics for the production of food and other related uses.