Energy (Renewable Energy)

SJRES 39 is a joint resolution seeking congressional disapproval of an Internal Revenue Service (IRS) rule interpreting the Clean Electricity Production Credit (Section 45Y) and Clean Electricity Investment Credit (Section 48E) tax provisions. If passed, this resolution would nullify the IRS rule, directly affecting businesses and individuals claiming these clean energy tax credits. The resolution uses the Congressional Review Act process to block the rule from taking effect, without altering the underlying tax code. This is a procedural disapproval measure, not a substantive policy change.

HR 1080, the "No Solar Panels on Fertile Farmland Act of 2025," amends federal tax codes to exclude solar energy projects on "prime farmland" from key clean energy tax credits. The bill defines "prime farmland" using the USDA's standard (7 CFR §657.5) and removes eligibility for residential solar credits (Section 25D), production credits (Section 45), investment credits (Section 48), and clean electricity credits (Sections 48E and 45Y) for projects on such land. This directly affects solar developers and property owners seeking these tax incentives for installations on designated prime farmland. The policy change applies to projects placed in service after the bill's enactment date.