Exclusion of property placed in service on prime farmland from clean electricity investment credit

(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.