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

(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 solar property located on prime farmland (A) In general Qualified solar electric property 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 farmland described in section 1540(c)(1)(A) of the Farmland Protection Policy Act (7 U.S.C. 4201(c)(1)(A)).. (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.