# 119-hr-1237: PANELS Act

119-hr-1237, PANELS Act, is a 119th Congress bill sponsored by Rep. Bost, Mike [R-IL-12] (R-IL); status introduced; PRIA reads it as touching household money (as of 2026-06-10).

- Canonical: https://policyrisk.com/legislation/119-hr-1237
- As of: 2026-06-10
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1237
- Congress: 119
- Title: PANELS Act
- Status: introduced
- Introduced: 2025-02-12
- Sponsor: Rep. Bost, Mike [R-IL-12] (R-IL)
- Cosponsors: 4
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-06-10

## Summary

**Bifurcated tax treatment for solar on prime or unique farmland.** This bill would change which solar projects on prime or unique farmland qualify for federal clean energy tax credits. It would let such projects claim the investment tax credit for energy property but bar them from the clean electricity production credit. It would use the USDA definition of "prime" and "unique" farmland from 7 CFR part 657 and apply to property placed in service after enactment. - Landowners and farmers: Solar installations on designated prime or unique farmland would be eligible for the investment tax credit but would not qualify for the clean electricity production credit. This shifts which federal tax incentive is available for projects on productive farmland. - Solar developers and investors: Projects built on prime or unique farmland would face an investment-credit rather than a production-credit incentive under the tax code, which can change project financing and revenue timing. - Administration and rules: The bill ties the farmland terms to existing USDA rules in 7 CFR part 657 and makes the change apply to property placed in service after enactment.

## Cosponsors (4)

- Rep. Finstad, Brad [R-MN-1] (R-MN), 2025-02-12T00:00:00.000Z
- Rep. Langworthy, Nicholas A. [R-NY-23] (R-NY), 2025-02-13T00:00:00.000Z
- Rep. Taylor, David J. [R-OH-2] (R-OH), 2025-02-24T00:00:00.000Z
- Rep. Graves, Sam [R-MO-6] (R-MO), 2026-03-05T00:00:00.000Z

## Provisions PRIA read

- No production credit for solar on prime farmland: cost, high. If enacted, solar projects on prime or unique farmland would not qualify for the clean electricity production credit. This would apply only to property placed in service after enactment. Owners and developers of these sites would lose that ongoing, output-based tax credit.
- Mixed rules for solar tax credit on farmland: mixed, high. If enacted, some solar on prime or unique farmland could get the one-time investment tax credit. But other rules under the same tax section would add a location test that blocks credits for solar on this farmland. The bill would use USDA definitions in 7 CFR part 657 to decide what land counts. The…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-9237: Take Care of America’s Veterans Act
- 119-hr-4275: Coast Guard Authorization Act of 2025
- 119-hr-8870: BUILD America 250 Act
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-21: Born-Alive Abortion Survivors Protection Act

## Sources
- [119-hr-1237 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1237)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-9237: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-hr-9237)
- [119-hr-4275: Coast Guard Authorization Act of 2025](https://policyrisk.com/legislation/119-hr-4275)
- [119-hr-8870: BUILD America 250 Act](https://policyrisk.com/legislation/119-hr-8870)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-21: Born-Alive Abortion Survivors Protection Act](https://policyrisk.com/legislation/119-hr-21)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1237 (as of 2026-06-10).