,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #abcg  ,,in ,,the ,,house ,,of  
,,representatives  ,february #ab1       
#bjbe,mr4 ,bost 7for himself and ,mr4   
,finstad7 introduced the following bill2
 which was referred to the ,committee on
 ,ways and ,means  ,a ,,bill  ,to amend 
the ,internal ,revenue ,code of #aihf to
 deny the energy credit to property     
located on prime or unique farmland1 as 
defined by the ,secretary of            
,agriculture in part #feg of title #g1  
,code of ,federal ,regulations1 if such 
property is used for generating solar   
energy4  #a4 ,short title ,this ,act may
 be cited as the ,protect ,agriculture1 
,nutrients1 and ,essential ,lands from  
,solar ,act or the ,,panels ,act4  #b4  
,credits amended to exclude property    
located on prime or unique farmland  7a7
 ,energy ,credit  7#a7 ,energy property 
,section #dh7;a77#c7 of the ,internal   
,revenue ,code of #aihf is amended by   
striking the period at the end and      
inserting 1 or property which is located

 on prime farmland or unique farmland if
 such property is used for generating   
solar energy4  7#b7 ,qualified property 
,section #dh7;a77#e77;,d7 of such ,code 
is amended-- 7,a7 in clause 7iii71 by   
striking and at the end1  7,b7 in clause
 7iv71 by striking the period at the end
 and inserting 1 and1 and  7,c7 by      
adding at the end the following new     
clause3  7v7 which1 in the case of      
property used for the purpose of        
generating solar energy1 is not located 
on prime farmland or unique farmland4  4
  7#c7 ,definitions added ,section      
#dh7;c7 of such ,code is amended by     
adding at the end the following new     
paragraph3  7#i7 ,prime farmland2 unique
 farmland ,the terms prime farmland and 
unique farmland have the meaning given  
such terms in part #feg of title #g1    
,code of ,federal ,regulations4  4  7#d7
 ,qualified solar and wind facility     
,section #dh7;e77#b77;,a7 of such ,code 
is amended--  7,a7 in clause 7ii71 by   
striking and at the end1  7,b7 in clause

 7iii71 by striking the period at the   
end and inserting 1 and1 and  7,c7 by   
adding at the end the following new     
clause3  7iv7 which1 in the case of a   
facility used for generating solar      
energy1 is not located on prime farmland
 or unique farmland4  4  7b7 ,clean     
electricity production credit ,section  
#de,y7b77#a7 is amended-- 7#a7 in       
subparagraph 7,a71 by striking          
subparagraphs 7,b71 7,c71 and 7,d71 and 
inserting subparagraphs 7,b71 7,c71     
7,d71 and 7,e71 and  7#b7 by adding at  
the end the following new subparagraph3 
7,e7 ,prime farmland and unique farmland
 excluded ,the term qualified facility  
shall not include any facility used for 
generating solar energy if such facility
 is located on prime farmland or unique 
farmland 7as such terms are defined in  
section #dh7;c77#i774  4  7c7 ,effective
 date ,the amendments made by this      
section shall apply to property placed  
in service after the date of the        
enactment of this ,act4