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, as amended by section 70513 of Public Law 119–21, is amended by adding at the end the following new paragraph: (7) Exclusion of solar facilities located on prime farmland Expenditures which are properly allocable to any facility using solar energy to produce electricity which is placed in service on prime farmland (as defined in section 25D(e)(9)(B)) 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 facilities placed in service after the date of the enactment of this section.