Referred to the House Committee on Ways and Means.
The bill amends the Internal Revenue Code to deny federal energy tax credits for solar and wind facilities placed in service by a public utility on agricultural land. It adds a new subsection to Section 48 and amends Section 45(e)(6) to exclude such utility-scale solar and wind on agricultural land from the credits.
Progressives emphasize climate and renewable deployment harms.
Relative to its intended legislative type, this bill is a narrowly targeted substantive amendment to the Internal Revenue Code that clearly denies specified energy tax credits for solar and wind property placed in service by public utilities on agricultural land, with direct cross-references to existing statutory definitions and an explicit effective date.
The bill amends the Internal Revenue Code to deny federal energy tax credits for solar and wind facilities placed in service by a public utility on agricultural land.
It adds a new subsection to Section 48 and amends Section 45(e)(6) to exclude such utility-scale solar and wind on agricultural land from the credits.
Definitions for "agricultural land" and "public utility" reference existing statutes.
Targeted tax restriction improves feasibility versus sweeping reform, but stakeholder opposition and Senate procedure lower odds; likely needs attachment to larger vehicle.
Relative to its intended legislative type, this bill is a narrowly targeted substantive amendment to the Internal Revenue Code that clearly denies specified energy tax credits for solar and wind property placed in service by public utilities on agricultural land, with direct cross-references to existing statutory definitions and an explicit effective date.
Progressives emphasize climate and renewable deployment harms.
These are examples from the analysis, not a ranked list of the most-affected groups.
Progressives emphasize climate and renewable deployment harms.
Likely critical overall because it removes tax incentives for utility-scale renewables, potentially slowing decarbonization.
May acknowledge farmland protection but worry the bill undermines climate goals and renewable scaling.
Mixed view: values protecting productive farmland and clarifying tax rules, but worries about energy supply, costs, and unintended climate consequences.
Would favor measured fixes and targeted exemptions.
Generally supportive: restricts federal subsidies for utilities converting farmland, defends agricultural land use, and limits expansion of tax-favored utility projects.
Prefers state and local land-use decisions.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Targeted tax restriction improves feasibility versus sweeping reform, but stakeholder opposition and Senate procedure lower odds; likely needs attachment to larger vehicle.
The bill has not accumulated any surfaced votes yet.
Progressives emphasize climate and renewable deployment harms.
Targeted tax restriction improves feasibility versus sweeping reform, but stakeholder opposition and Senate procedure lower odds; likely ne…
Relative to its intended legislative type, this bill is a narrowly targeted substantive amendment to the Internal Revenue Code that clearly denies specified energy tax credits for solar and wind property placed in servi…
Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.