[Congressional Record Volume 169, Number 147 (Tuesday, September 12, 2023)]
[Senate]
[Page S4398]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1100. Mr. LEE submitted an amendment intended to be proposed to 
amendment SA 1092 submitted by Mrs. Murray (for herself and Ms. 
Collins) and intended to be proposed to the bill H.R. 4366, making 
appropriations for military construction, the Department of Veterans 
Affairs, and related agencies for the fiscal year ending September 30, 
2024, and for other purposes; which was ordered to lie on the table; as 
follows:

        At the appropriate place in division B, insert the 
     following:

     SEC. ___. EXCLUSION OF PROPERTY AND FACILITIES LOCATED ON 
                   PRIME FARMLAND FROM CERTAIN CREDITS RELATING TO 
                   RENEWABLE ENERGY PRODUCTION AND INVESTMENT.

       (a) Exclusion of Property Placed in Service on Prime 
     Farmland From Residential Clean Energy Credit.--
       (1) 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.''.
       (2) Effective date.--The amendment made by this subsection 
     shall apply to property placed in service after the date of 
     the enactment of this section.
       (b) Exclusion of Facilities Located on Prime Farmland From 
     Renewable Electricity Production Credit.--
       (1) 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)).''.
       (2) Effective date.--The amendment made by this subsection 
     shall apply to facilities placed in service after the date of 
     the enactment of this section.
       (c) Exclusion of Property Placed in Service on Prime 
     Farmland From Energy Credit.--
       (1) 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''.
       (2) Effective date.--The amendment made by this subsection 
     shall apply to property placed in service after the date of 
     the enactment of this section.
       (d) Exclusion of Property Placed in Service on Prime 
     Farmland From Clean Electricity Investment Credit.--
       (1) 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.''.
       (2) Effective date.--The amendment made by this subsection 
     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.
       (e)  Exclusion of Facilities Located on Prime Farmland From 
     Clean Electricity Production Credit.--
       (1) 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)).''.
       (2) Effective date.--The amendment made by this subsection 
     shall apply to facilities placed in service after the date of 
     the enactment of this section.
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