Pennsylvania SB 336: An Act providing for solar energy facilities on certain land; imposing powers and duties on the Department of Agriculture; and providing for a tax credit.

Bill Text

PRINTER'S NO. 272
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 336
Session of
2025
INTRODUCED BY MASTRIANO, BARTOLOTTA, BAKER, J. WARD AND DUSH,
FEBRUARY 26, 2025
REFERRED TO AGRICULTURE AND RURAL AFFAIRS, FEBRUARY 26, 2025
AN ACT
Providing for solar energy facilities on certain land; imposing
powers and duties on the Department of Agriculture; and
providing for a tax credit.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Short title.
This act shall be known and may be cited as the Solar Energy
Facility Location Act.
Section 2. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Abandoned mine." An area of land that is no longer in use
and is placed upon, under or above the surface of another area
of land by a person, used in extracting a natural resource from
its natural deposits in the earth by any means or method.
"Agricultural land." Land that is used or capable of being
used for a normal agricultural operation.
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"Brownfield." A property, the expansion, redevelopment or
reuse of which may be complicated by the presence or potential
presence of a hazardous substance, pollutant or contaminant.
"Capped landfill." A capped facility of trash and garbage
disposal in which the waste is buried between layers of earth.
"Department." The Department of Agriculture of the
Commonwealth.
"Normal agricultural operation." As defined in section 2 of
the act of June 10, 1982 (P.L.454, No.133), referred to as the
Right-to-Farm Law.
"Parking facility canopy." A structure that is constructed
over the top of a public or private parking lot.
"Solar energy facility." A facility that is designed for the
supply of merchant power and utilizes solar energy to produce or
distribute energy.
"Warehouse rooftop." A roof that is located on a building or
group of buildings primarily used for indoor storage, transfer
and distribution of products and materials, but not including
retail uses or a truck terminal. The term includes a roof of a
distribution facility, fulfillment center, logistics facility
and similar buildings.
Section 3. Location of solar energy facilities.
A solar energy facility may not be located on agricultural
land with soil that is deemed Class 1 or Class 2 within the Land
Capability Classification System of the Natural Resource
Conservation Service.
Section 4. Soil classification certification.
(a) Request for determination.--The owner of agricultural
land that wishes to lease the land for the purposes of siting a
solar energy facility must submit a written request to the
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department for a determination as to whether the land is
considered Class 1 or Class 2 soil. The request must be
submitted in such form and manner as prescribed by the
department.
(b) Review and certification by department.--
(1) Within 30 days of receipt of a written request
submitted under subsection (a), the department shall review
the request to determine whether the proposed solar facility
is located on Class 1 or Class 2 soil.
(2) The department shall provide notification to the
requester after a determination is made electronically, if
electronic contact information is available, and by certified
and registered mail.
Section 5. Tax credit.
(a) Eligibility.--The owner of a solar energy facility may
claim an annual tax credit against the owner's tax liability
under Article IV of the act of March 4, 1971 (P.L.6, No.2),
known as the Tax Reform Code of 1971.
(b) Application.--
(1) The owner of a solar energy facility may apply to
the Department of Community and Economic Development of the
Commonwealth for a tax credit under this section. The
application shall be on the form required by the Department
of Community and Economic Development.
(2) The application must be submitted to the Department
of Community and Economic Development by February 1 of each
year for the tax credit claimed during the prior calendar
year.
(c) Amount.--The tax credit shall be equal to 3¢ per
kilowatt, but not to exceed 30% of the project's cost of
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electricity generated for the first 10 years of the solar energy
facility's operation.
(d) Annual limit.--The total amount of tax credits issued by
the Department of Community and Economic Development under this
section may not exceed $5,000,000 in a fiscal year.
(e) Review and approval.--
(1) The Department of Community and Economic Development
shall review and approve applications meeting the
requirements of this article by March 20 of each year.
(2) The Department of Community and Economic Development
may require information necessary to document that a solar
energy facility qualifies as an eligible facil