[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3313 Introduced in House (IH)]
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119th CONGRESS
1st Session
H. R. 3313
To prohibit the head of a Federal agency from using Federal funds for
certain solar energy projects that would result in the conversion of
farmland, to exclude from certain tax credits relating to clean energy
facilities placed in service on prime farmland, and for other purposes.
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IN THE HOUSE OF REPRESENTATIVES
May 8, 2025
Mr. Taylor (for himself, Mr. Davidson, and Ms. Hageman) introduced the
following bill; which was referred to the Committee on Ways and Means,
and in addition to the Committee on Energy and Commerce, for a period
to be subsequently determined by the Speaker, in each case for
consideration of such provisions as fall within the jurisdiction of the
committee concerned
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A BILL
To prohibit the head of a Federal agency from using Federal funds for
certain solar energy projects that would result in the conversion of
farmland, to exclude from certain tax credits relating to clean energy
facilities placed in service on prime farmland, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Protecting American Farmland Act''.
SEC. 2. PROHIBITION ON AGENCY FUNDING FOR COVERED SOLAR ENERGY
PROJECTS.
(a) In General.--The head of a Federal agency may not use Federal
funds, including by providing funds, a loan, or a loan guarantee to any
person, to carry out a covered solar energy project that would result
in the conversion of prime farmland.
(b) Definitions.--In this section:
(1) Conversion.--The term ``conversion'' means, with
respect to prime farmland, any activity that results in the
farmland failing to meet the requirements of a State (as such
term is defined in section 343 of the Consolidated Farm and
Rural Development Act (7 U.S.C. 1991)) for agricultural
production, activity, or use.
(2) Covered solar energy project.--The term ``covered solar
energy project'' means a project for the installation,
operation, and maintenance of a ground-mounted facility for the
generation of electricity from solar energy, primarily for the
purpose of sale of such electricity.
(3) Federal agency.--The term ``Federal agency'' has the
meaning given the term ``agency'' in section 551 of title 5,
United States Code.
(4) Prime farmland.--The term ``prime farmland'' means
farmland described in section 1540(c)(1)(A) of the Farmland
Protection Policy Act (7 U.S.C. 4201(c)(1)(A)).
SEC. 3. 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 solar property located on prime
farmland.--
``(A) In general.--Qualified solar electric
property expenditure 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 farmland
described in section 1540(c)(1)(A) of the Farmland
Protection Policy Act.''.
(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.
SEC. 4. 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) Exclusion of solar energy facilities located on
prime farmland.--The term `qualified facility' shall not
include any solar energy facility located on prime farmland (as
defined in section 25D(e)(9)(B)).''.
(b) Effective Date.--The amendment made by this section shall apply
to facilities placed in service after the date of the enactment of this
section.
SEC. 5. EXCLUSION OF FACILITIES LOCATED ON PRIME FARMLAND FROM CLEAN
ELECTRICITY PRODUCTION CREDIT.
(a) In General.--Section 45Y(g) of the Internal Revenue Code of
1986 is amended by adding at the end the following new paragraph:
``(13) Exclusion of solar facilities located on prime
farmland.--The term `qualified facility' shall not include any
solar energy facility located on prime farmland (as defined in
section 25D(e)(9)(B)).''.
(b) Effective Date.--The amendment made by this section shall apply
to facilities placed in service after the date of the enactment of this
section.
SEC. 6. 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)(B))'' 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.
SEC. 7. 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 solar facilities located on prime
farmland.--Expenditures which are properly allocable to solar
energy property placed in service on prime farmland (as defined
in section 25D(e)(9)(B)) 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 facilities placed in service
after the date of the enactment of this section.
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