Relating to: eligibility for farmland preservation tax credits. (FE)

SB 890 modifies eligibility for farmland preservation tax credits by disallowing credits for acres with non-accessory photovoltaic solar energy systems installed during the taxable year. Specifically, it prevents tax credits on qualifying farmland where such solar systems (defined as not being accessory uses, like rooftop installations) are present. The bill creates new provisions to track both total qualifying acres and acres affected by these solar systems. This change directly impacts farmers seeking farmland preservation tax credits who have installed larger-scale solar installations on their land, effective for tax years beginning after December 31, 2025.