RepublicanBill · H.R. 1237· House(119-HR-1237)

PANELS Act

Rep. Bost
Age: 66 years
Illinois
Introduced
2/12/2025
Last activity
2/12/2025 — Referred to the House Committee on Ways and Means.
Sponsored by
Mike Bost
Cosponsors
Republican - 4Democrat - 0
Taxation
  1. Introduced
  2. In Committee

What this bill would do

This bill, known as the "Protect Agriculture, Nutrients, and Essential Lands from Solar Act" or the "PANELS Act," aims to amend the Internal Revenue Code of 1986. It seeks to deny energy credits to property used for generating solar energy if that property is located on prime or unique farmland. The definitions for prime and unique farmland are based on those provided by the Secretary of Agriculture in part 657 of title 7, Code of Federal Regulations. These changes would affect energy property, qualified property, and clean electricity production credits. The amendments apply to property placed in service after the date the Act is enacted.

Yes· 3 of 4

  • Would farmers be better off under this?+5

    The bill protects prime and unique farmland from being repurposed for solar energy, preserving its agricultural value.

  • Would people in rural areas be better off under this?+3

    Preserving agricultural land maintains the economic and cultural character of rural communities.

  • Does this better protect air, water and wildlife?+2

    The bill protects prime and unique farmland from being converted to solar energy use.

The opposite

  • Does this put more money into wind, solar and other renewable power?-4

    The bill reduces investment incentives for solar energy on high-quality agricultural lands.

  • Would business owners be better off under this?-3

    Solar energy developers will lose access to important federal tax credits for property on prime land.

  • Does this cut the pollution that drives climate change?-3

    By disincentivizing solar development on prime lands, it may slow the expansion of renewable energy capacity.