3.0.0 1237 2026-06-08T17:52:56Z 2026-06-08T17:52:56Z House H HR 2025-02-12 119 https://www.congress.gov/bill/119th-congress/house-bill/1237 [Congressional Record Volume 171, Number 29 (Wednesday, February 12, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. BOST:H.R. 1237.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8[Page H677]]]> hswm00 Ways and Means Committee House Standing Referred To 2025-02-12T15:04:00Z 2025-02-12 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2025-02-12 Introduced in House IntroReferral Intro-H 9 Library of Congress 2025-02-12 Introduced in House IntroReferral 1000 9 Library of Congress B001295 Rep. Bost, Mike [R-IL-12] Mike Bost R IL 12 N F000475 Rep. Finstad, Brad [R-MN-1] Brad Finstad R MN 1 2025-02-12 True L000600 Rep. Langworthy, Nicholas A. [R-NY-23] Nicholas Langworthy R NY A. 23 2025-02-13 False T000490 Rep. Taylor, David [R-OH-2] David Taylor R OH J. 2 2025-02-24 False G000546 Rep. Graves, Sam [R-MO-6] Sam Graves R MO 6 2026-03-05 False Taxation Taxation 2025-05-05T19:56:36Z 00 2025-02-12 Introduced in House 2026-06-08T17:48:50Z Protect Agriculture, Nutrients, and Essential Lands from Solar Act or the PANELS Act

This bill excludes expenses for solar property placed in service on prime or unique farmland from the energy investment tax credit. The bill also excludes solar facilities placed on prime or unique farmland from the clean electricity production tax credit.

Under current law, businesses may be able to claim an energy investment tax credit for qualified solar property placed into service before January 1, 2025. This bill excludes expenses for solar property placed into service on prime or unique farmland (e.g., land with the best combination of physical and chemical characteristics for the production of food and other related uses) from the energy investment tax credit.

Further, under current law, a business may also be able to claim the clean electricity production tax credit for the production of electricity using a qualified facility that has no greenhouse gas emissions. The amount of the tax credit is based on the amount of electricity produced and sold by a qualified facility placed into service in 2025 or after. This bill modifies the definition of qualified facility to exclude solar facilities placed on prime or unique farmland.

]]> PANELS Act Display Title 45 PANELS Act 2025-03-12T02:38:31Z Short Title(s) as Introduced 101 PANELS Act 2025-03-12T02:38:25Z Introduced in House IH Short Title(s) as Introduced 101 Protect Agriculture, Nutrients, and Essential Lands from Solar Act 2025-03-12T02:38:25Z Introduced in House IH Official Title as Introduced 6 To amend the Internal Revenue Code of 1986 to deny the energy credit to property located on prime or unique farmland, as defined by the Secretary of Agriculture in part 657 of title 7, Code of Federal Regulations, if such property is used for generating solar energy. 2025-03-12T02:34:15Z Introduced in House IH Introduced in House 2025-02-12T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr1237ih/xml/BILLS-119hr1237ih.xml 2025-02-12 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.