H.R. 3313 — Protecting American Farmland Act

This section prohibits the head of a federal agency (as defined in 5 U.S.C. 551, i.e., excluding Congress, courts, and certain other entities) from using federal funds—including by providing funds, loans, or loan guarantees—to any person for a covered solar energy project that results in the conversion of prime farmland (as defined in 7 U.S.C. 4201(c)(1)(A), i.e., land with the best combination of physical and chemical characteristics for producing food, feed, fiber, forage, oilseed, and other agricultural crops). It defines (1) covered solar energy project as a ground-mounted facility for generating electricity from solar energy primarily for sale; and (2) conversion as any activity causing prime farmland to fail a state's requirements (as defined in 7 U.S.C. 1991) for agricultural production, activity, or use.

This section excludes from the residential clean energy credit qualified solar electric property expenditures allocable to property placed in service on prime farmland (i.e., farmland described in section 1540(c)(1)(A) of the Farmland Protection Policy Act). The exclusion applies to property placed in service after enactment.

This section excludes solar energy facilities located on prime farmland from the definition of qualified facility under the renewable electricity production tax credit (i.e., Section 45 credit for electricity produced from qualified renewable sources such as solar). The exclusion applies to facilities placed in service after the date of enactment.

This section excludes solar energy facilities located on prime farmland (as defined in Section 25D(e)(9)(B) of the Internal Revenue Code) from the definition of qualified facility for the clean electricity production credit. The exclusion applies to facilities placed in service after the date of enactment.

This section excludes from the energy investment tax credit (i.e., under IRC §48) any qualified energy property located on prime farmland (as defined in IRC §25D(e)(9)(B)), for such property placed in service after the date of enactment.

This section excludes from the clean electricity investment credit (under IRC §48E) expenditures allocable to solar energy property placed in service on prime farmland (as defined in IRC §25D(e)(9)(B)). The exclusion applies to facilities placed in service after the date of enactment.