PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
Version 00 · Introduced in House · Feb 6, 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
Showing the opening paragraphs of the official summary.
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.
People & committees
Rep. Miller, Mary E. [R-IL-15] · R–IL
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Referred to the House Committee on Ways and Means.
Introduced in House
Sponsor introductory remarks on measure. (CR H519)
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: May 27, 2025. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-02-06 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
This bill would restrict several federal clean-energy tax credits, which reduce taxes owed, for energy property or facilities on prime farmland. It would affect residential clean-energy expenses, electricity production and energy investments. The farmland designation would depend on the Secretary of Agriculture. The proposed restrictions would start after enactment, using different timing rules for different credits.
Expenditures which are properly allocable to property placed in service on prime farmland shall not be taken into account for purposes of this section.
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.
3. Exclusion of facilities located on prime farmland from renewable electricity production credit
The amendment made by this section shall apply to facilities 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
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.
Section 1 gives the proposal the short title “No Solar Panels on Fertile Farmland Act of 2025.”
This Act may be cited as the No Solar Panels on Fertile Farmland Act of 2025.
The proposed definition of prime farmland requires a determination by the Secretary of Agriculture under the cited federal regulation. The bill does not reproduce that regulation’s land-classification criteria.
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.
Section 2 would prevent expenses attributable to property put into service on prime farmland from counting toward the residential clean-energy credit. It would apply to property put into service after this section’s enactment.
2. Exclusion of property placed in service on prime farmland from residential clean energy credit
Expenditures which are properly allocable to property placed in service on prime farmland shall not be taken into account for purposes of this section.
The amendment made by this section shall apply to property placed in service after the date of the enactment of this section.
Section 3 would make facilities on prime farmland ineligible for the renewable electricity production credit by excluding them from the definition of a qualifying facility. It would apply to facilities put into service after this section’s enactment.
3. Exclusion of facilities located on prime farmland from renewable electricity production credit
The term qualified facility shall not include any facility located on prime farmland (as defined in section 25D(e)(9)).
The amendment made by this section shall apply to facilities placed in service after the date of the enactment of this section.
Section 4 proposes excluding property on prime farmland from the energy credit by inserting that property into an existing statutory rule. The surrounding rule is not reproduced. The amendment would apply to property put into service after this section’s enactment.
4. Exclusion of property placed in service on prime farmland from energy credit
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.
The amendment made by this section shall apply to property placed in service after the date of the enactment of this section.
Section 5 would prevent expenses attributable to property put into service on prime farmland from counting toward the clean electricity investment credit. Its timing rule concerns when construction begins: it would apply to qualifying investments in qualifying facilities or energy-storage technology whose construction begins after this section’s enactment.
5. Exclusion of property placed in service on prime farmland from clean electricity investment credit
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.
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.
Section 6 would make facilities on prime farmland ineligible for the clean electricity production credit by excluding them from the definition of a qualifying facility. It would apply to facilities put into service after this section’s enactment.
6. Exclusion of facilities located on prime farmland from clean electricity production credit
The term qualified facility shall not include any facility located on prime farmland (as defined in section 25D(e)(9)).
The amendment made by this section shall apply to facilities placed in service after the date of the enactment of this section.
The supplied actions snapshot, updated May 27, 2025, records introduction in the House and referral to the House Committee on Ways and Means on February 6, 2025.
Source snapshot updated 2025-05-27T13:18:13Z. 2025-02-06: Referred to the House Committee on Ways and Means. 2025-02-06: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-02-06. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy rider attached to appropriations was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion is limited to that version; accompanying earmark materials were not supplied.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow preferential benefit, special exemption or carve-out was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Full text preserved for this analysis. Legislative record snapshot: May 27, 2025. How PlainBill uses AI