YourVoice.Now 摘要
企业利益环境问题取消建于农业部认定的优质农田上的太阳能板税收抵免，促使开发商转向其他土地。
企业利益
- 优质/独特农地上太阳能装置的能源税收抵免——两项税收抵免均被拒绝
环境问题
- 优质/独特农地上的联邦太阳能税收抵免——清洁能源激励措施被取消
详细内容
太阳能开发商若在美国农业部（USDA）认定的「优质农地」或「独特农地」上安装太阳能板，将失去两项联邦清洁能源税收抵免资格——投资税收抵免和清洁电力生产税收抵免。这些认定依据现行联邦法规（《联邦法规》第7编第657部分）界定高生产力农业土壤。上述拒绝适用于本法案生效后任何投入使用的太阳能财产或设施。目前计划在USDA认定的优质或独特农地上建设太阳能装置的土地所有者或公司，需将项目迁至未被认定的土地上，方可申请相关税收抵免。
国会摘要
Protect Agriculture, Nutrients, and Essential Lands from Solar Act or the PANELS Act This bill excludes expenses for solar property placed in service on prime or unique farmland from the energy investment tax credit. The bill also excludes solar facilities placed on prime or unique farmland from the clean electricity production tax credit. Under current law, businesses may be able to claim an energy investment tax credit for qualified solar property placed into service before January 1, 2025. This bill excludes expenses for solar property placed into service on prime or unique farmland (e.g., land with the best combination of physical and chemical characteristics for the production of food and other related uses) from the energy investment tax credit. Further, under current law, a business may also be able to claim the clean electricity production tax credit for the production of electricity using a qualified facility that has no greenhouse gas emissions. The amount of the tax credit is based on the amount of electricity produced and sold by a qualified facility placed into service in 2025 or after. This bill modifies the definition of qualified facility to exclude solar facilities placed on prime or unique farmland.
详细信息
- 国会届次
- 119th
- 议院
- 众议院
- 状态
- 已总结
- 行动
- 提交众议院
- 行动日期
- 2025-02-12
- 添加日期
- 2026-06-08
喜欢这种一看就懂的法案解读吗？
我们正在开发一款 App，为国会的每项法案都提供这种简明解读，也让您可以直接向民选代表表达投票意向。我们是一支小团队，正准备上线，希望让投资人看到真实的用户需求。希望您能成为其中一员。帮我们一起把它做出来。留下您的电子邮箱，App 上线的第一时间，我们就通知您。