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

(a) In general Section 45Y(g) of the Internal Revenue Code of 1986, as amended by section 70512 of Public Law 119–21, is amended by adding at the end the following new paragraph: (14) Exclusion of solar 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.