Exclusion of property placed in service on prime farmland from energy credit

(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)(B)) 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.