118 HR 4257 IH: No Solar Panels on Fertile Farmland Act of 2023 U.S. House of Representatives 2023-06-21 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.

I118th CONGRESS1st SessionH. R. 4257IN THE HOUSE OF REPRESENTATIVESJune 21, 2023Mrs. Miller of Illinois introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to exclude property and facilities located on prime farmland from certain credits relating to renewable energy production and investment.

1.

Short title

This Act may be cited as the No Solar Panels on Fertile Farmland Act of 2023.

2.

Exclusion of property placed in service on prime farmland from residential clean energy credit

(a)

In general

Section 25D(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:(9)

Exclusion of prime farmland

(A)

In general

Expenditures which are properly allocable to property placed in service on prime farmland shall not be taken into account for purposes of this section.(B)

Prime farmland defined

For purposes of this paragraph, the term prime farmland means land determined by the Secretary of Agriculture to be prime farmland within the meaning of part 657.5 of title 7, Code of Federal Regulations..(b)

Effective date

The amendment made by this section shall apply to property placed in service after the date of the enactment of this section.

3.

Exclusion of facilities located on prime farmland from renewable electricity production credit

(a)

In general

Section 45(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:(14)

Prime farmland excluded

The term qualified facility shall not include any facility located on prime farmland (as defined in section 25D(e)(9)). .(b)

Effective date

The amendments made by this section shall apply to facilities placed in service after the date of the enactment of this section.

4.

Exclusion of property placed in service on prime farmland from energy credit

(a)

In general

Section 48(a)(3) of the Internal Revenue Code of 1986 is amended by inserting or any property located on prime farmland (as defined in section 25D(e)(9)) after any prior taxable year.(b)

Effective date

The amendment made by this section shall apply to property placed in service after the date of the enactment of this section.

5.

Exclusion of property placed in service on prime farmland from clean electricity investment credit

(a)

In general

Section 48E(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:(6)

Exclusion of prime farmland

Expenditures which are properly allocable to property placed in service on prime farmland (as defined in section 25D(e)(9)) shall not be taken into account for purposes of this section..(b)

Effective date

The amendment made by this section shall apply to qualified investments with respect to any qualified facility or energy storage technology the construction of which begins after the date of the enactment of this section.

6.

Exclusion of facilities located on prime farmland from clean electricity production credit

(a)

In general

Section 45Y(b)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:(E)

Prime farmland excluded

The term qualified facility shall not include any facility located on prime farmland (as defined in section 25D(e)(9))..(b)

Effective date

The amendments made by this section shall apply to facilities placed in service after the date of the enactment of this section.