Exclusion of facilities located on prime farmland from renewable electricity production credit

(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) Exclusion of solar energy facilities located on prime farmland The term qualified facility shall not include any facility using solar energy to produce electricity which is located on prime farmland (as defined in section 25D(e)(9)(B)).. (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.