119th Congress · introduced in the House · Feb 12, 2025
PANELS Act
Official title from Congress.gov
Latest action (Feb 12, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Feb 12, 2025)
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.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
2 citations.
CORPORATE ENERGY BUYERS ASSOCIATION · lobbying firm or registrant: CORPORATE ENERGY BUYERS ASSOCIATION
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · amended · posted Aug 31, 2026 · issue area: Taxation/Internal Revenue Code
$150,000
Spent on own lobbying
…Restoring Energy Market Freedom Act; H.R.1003/S.425, the Enhancing Energy Recovery Act (carbon capture); H.R.1080, the No Solar Panels on Fertile Farmland Act; H.R.1237, the PANELS Act; H.R.1462, the To amend the Internal Revenue Code of 1986 to disallow the production tax credit and investment tax credit for offshore wind fac…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CORPORATE ENERGY BUYERS ASSOCIATION · lobbying firm or registrant: CORPORATE ENERGY BUYERS ASSOCIATION
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 18, 2025 · issue area: Taxation/Internal Revenue Code
$140,000
Spent on own lobbying
…Restoring Energy Market Freedom Act; H.R.1003/S.425, the Enhancing Energy Recovery Act (carbon capture); H.R.1080, the No Solar Panels on Fertile Farmland Act; H.R.1237, the PANELS Act; H.R.1462, To amend the Internal Revenue Code of 1986 to disallow the production tax credit and investment tax credit for offshore wind facilit…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing