Assembly Bill 900 proposes changes to the eligibility criteria for farmland preservation tax credits in Wisconsin. The bill stipulates that individuals cannot claim the farmland preservation tax credit for any portion of their qualifying acres that contain a photovoltaic solar energy system, provided that the system is not considered an integral or incidental part of agricultural use. This amendment aims to clarify the conditions under which tax credits can be claimed, specifically addressing the use of land for solar energy systems.

The bill also includes several technical adjustments to the existing statutes. It renumbers a section of the law related to qualifying acres and introduces new subsections that define the number of qualifying acres and the specific conditions under which a photovoltaic solar energy system may affect tax credit eligibility. The changes will take effect for taxable years beginning after December 31, 2025.