New York S 5628: Establishes an agrivoltaic production tax credit

Bill Text

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S05628 Summary:

BILL NOS05628 

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SAME ASNo Same As

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SPONSORHARCKHAM

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COSPNSRCOONEY, SANDERS

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MLTSPNSR

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Amd §210-B, Tax L; amd §305, Ag & Mkts L

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Establishes an agrivoltaic production tax credit for farmers who manage a farm operation that is situated wholly or in part within one or more qualified agrivoltaic facilities.

Go to top S05628 Actions:

BILL NOS05628 

&nbsp

02/26/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS05628 Committee&nbspVotes:

Go to topS05628 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS05628 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5628

 2025-2026 Regular Sessions

 IN SENATE

 February 26, 2025
 ___________

 Introduced by Sen. HARCKHAM -- read twice and ordered printed, and when
 printed to be committed to the Committee on Budget and Revenue

 AN ACT to amend the tax law, in relation to establishing an agrivoltaic
 production tax credit; and to amend the agriculture and markets law,
 in relation to the impact of agrivoltaics on agricultural assessments

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Section 210-B of the tax law is amended by adding a new
 2 subdivision 61 to read as follows:
 3 61. Agrivoltaic production tax credit. (a) Definitions. As used in
 4 this subdivision, the following terms shall have the following meanings:
 5 (i) "Agrivoltaics" means a simultaneous use of land for solar photo-
 6 voltaic power generation and agricultural production of crops, livestock
 7 and livestock products.
 8 (ii) "Crops, livestock and livestock products" shall have the same
 9 meaning as such phrase is defined in section three hundred one of the
 10 agriculture and markets law.
 11 (iii) "Eligible farmer" means a taxpayer who:
 12 (A) manages a farm operation, as such phrase is defined in section
 13 three hundred one of the agriculture and markets law, that is situated
 14 wholly or in part within one or more qualified agrivoltaic facilities;
 15 and
 16 (B) uses not less than two-thirds of the total land area of such
 17 facility or facilities as land used in agricultural production, as such
 18 phrase is defined in section three hundred one of the agriculture and
 19 markets law.
 20 (iv) "Qualified agrivoltaic facility" means a photovoltaic electricity
 21 generation facility that:
 22 (A) is pre-qualified by the New York state energy research and devel-
 23 opment authority in consultation with the department of agriculture and
 24 markets pursuant to paragraph (c) of this subdivision as being reason-

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD10320-01-5

 S. 5628 2

 1 ably able to produce crops, livestock and livestock products sufficient
 2 to qualify the associated electricity for the credit provided by this
 3 subdivision;
 4 (B) is connected to utility transmission or distribution infrastruc-
 5 ture and placed into service on or after January first, two thousand
 6 twenty-six;
 7 (C) has an AC nameplate capacity of not more than ten thousand kilo-
 8 watts; and
 9 (D) is designed and operated in such a manner that not less than four-
 10 fifths of the land area may be used as land used in agricultural
 11 production, as such phrase is defined in section three hundred one of
 12 the agriculture and markets law.
 13 (b) Allowance of credit. (i) A taxpayer that is an eligible farmer
 14 shall be allowed a credit for taxable years beginning on and after Janu-
 15 ary first, two thousand twenty-six, to be computed as hereinafter
 16 provided, against the tax imposed by this article.
 17 (ii) The amount of the credit provided by this subdivision for any
 18 taxable year shall be an amount equal to the product of:
 19 (A) the kilowatt hours of electricity produced in that year by a qual-
 20 ified agrivoltaic facility during the twenty-year period beginning on
 21 the date such facility was originally placed in service;
 22 (B) a base credit rate value of one cent per kilowatt-hour; and
 23 (C) an agricultural use factor as determined by the type of agricul-
 24 tural production conducted within the fac