Senate Bill 890 aims to modify the eligibility criteria for farmland preservation tax credits in Wisconsin. The bill introduces a provision that disallows individuals from claiming 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 change is intended to clarify the conditions under which tax credits can be claimed, ensuring that only land genuinely engaged in agricultural activities benefits from these credits.

In addition to the new eligibility criteria, the bill includes several technical adjustments to the existing statutes. It renumbers the current provision regarding qualifying acres and creates new subsections that specify the number of qualifying acres and the number of acres with non-accessory photovoltaic solar energy systems. The changes will take effect for taxable years beginning after December 31, 2025, thereby allowing for a transition period for affected landowners.