This Act may be cited as the No Solar Panels on Fertile Farmland Act of 2025.

(a) In general Section 25D(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (9) Exclusion of prime farmland (A) In general Expenditures which are properly allocable to property placed in service on prime farmland shall not be taken into account for purposes of this section. (B) Prime farmland defined For purposes of this paragraph, the term prime farmland means land determined by the Secretary of Agriculture to be prime farmland within the meaning of part 657.5 of title 7, Code of Federal Regulations.. (b) Effective date The amendment made by this section shall apply to property placed in service after the date of the enactment of this section.

(a) In general Section 45(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (14) Prime farmland excluded The term qualified facility shall not include any facility located on prime farmland (as defined in section 25D(e)(9)).. (b) Effective date The amendment made by this section shall apply to facilities placed in service after the date of the enactment of this section.

(a) In general Section 48(a)(3) of the Internal Revenue Code of 1986 is amended by inserting or any property located on prime farmland (as defined in section 25D(e)(9)) after any prior taxable year. (b) Effective date The amendment made by this section shall apply to property placed in service after the date of the enactment of this section.

(a) In general Section 48E(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (6) Exclusion of prime farmland Expenditures which are properly allocable to property placed in service on prime farmland (as defined in section 25D(e)(9)) shall not be taken into account for purposes of this section.. (b) Effective date The amendment made by this section shall apply to qualified investments with respect to any qualified facility or energy storage technology the construction of which begins after the date of the enactment of this section.

(a) In general Section 45Y(b)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (E) Prime farmland excluded The term qualified facility shall not include any facility located on prime farmland (as defined in section 25D(e)(9)).. (b) Effective date The amendment made by this section shall apply to facilities placed in service after the date of the enactment of this section.