How HR 1237 changes current law

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

This bill denies energy credits for solar energy generation on prime or unique farmland.

• Section 48(a)(3)

  . → , or property which is located on prime farmland or unique farmland if such property is used for generating solar energy.

  It adds a condition to the energy credit eligibility, excluding properties on prime or unique farmland used for solar energy.

• Section 48(a)(5)(D)(iii)

  and

  It's part of the amendment's restructuring to add new clauses.

• Section 48(a)(5)(D)(iv)

  . → , and

  It's part of the amendment's restructuring to add new clauses.

• Section 48(a)(5)

  which, in the case of property used for the purpose of generating solar energy, is not located on prime farmland or unique farmland.

  It establishes a new clause to exclude solar energy properties located on prime or unique farmland.

• Section 48(c)

  The terms `prime farmland' and `unique farmland' have the meaning given such terms in part 657 of title 7, Code of Federal Regulations.

  It defines 'prime farmland' and 'unique farmland' for clarity in the law.

• Section 48(e)(2)(A)(ii)

  and

  It's part of the amendment's restructuring to add new clauses.

• Section 48(e)(2)(A)(iii)

  . → , and

  It's part of the amendment's restructuring to add new clauses.

• Section 48(e)(2)(A)

  which, in the case of a facility used for generating solar energy, is not located on prime farmland or unique farmland.

  It establishes a new clause to exclude solar energy facilities located on prime or unique farmland.

• Section 45Y(b)(1)(A)

  subparagraphs (B), (C), and (D), → subparagraphs (B), (C), (D), and (E)

  It expands the definition of applicable subparagraphs under the Clean Electricity Production Credit.

• Section 45Y(b)(1)

  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 (as such terms are defined in section 48(c)(9)).

  It explicitly excludes solar energy facilities on prime or unique farmland from the qualified facility definition.