summary
Introduced
01/23/2026
01/23/2026
In Committee
01/23/2026
01/23/2026
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
This bill disallows a person from claiming the farmland preservation tax credit for any part of the claimant’s qualifying acres on which a photovoltaic solar energy system that is not an integral part of or incidental to an agricultural use. Under current law, a person may claim an individual income or corporate income and franchise tax credit for the person’s land engaged in an agricultural use, if the land is covered by a farmland preservation agreement or located in a farmland preservation zoning district, or both. For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
AI Summary
This bill disallows individuals or corporations from claiming a farmland preservation tax credit for any portion of their qualifying farmland that is used for a photovoltaic solar energy system, unless that system is an integral part of or incidental to an agricultural use. Currently, this tax credit is available for land used for agricultural purposes that is either under a farmland preservation agreement or located in a designated farmland preservation zoning district. The bill clarifies that a solar energy system is not considered an "accessory use" to agriculture, which is a defined term in state law, and therefore, land hosting such a system would not qualify for the credit. This change applies to taxable years beginning after December 31, 2025.
Committee Categories
Agriculture and Natural Resources
Sponsors (15)
Elijah Behnke (R)*,
Barbara Dittrich (R)*,
Chanz Green (R)*,
Brent Jacobson (R)*,
Dan Knodl (R)*,
Rob Kreibich (R)*,
Dave Murphy (R)*,
Todd Novak (R)*,
Jerry O'Connor (R)*,
William Penterman (R)*,
Nancy VanderMeer (R)*,
Howard Marklein (R),
Romaine Quinn (R),
Rob Stafsholt (R),
Cory Tomczyk (R),
Last Action
Public hearing held (on 02/05/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://docs.legis.wisconsin.gov/2025/proposals/reg/asm/bill/ab900 |
| Fiscal Note - AB900: Fiscal Estimate From DOR | https://docs.legis.wisconsin.gov/2025/related/fe/ab900/ab900_dor.pdf |
| Fiscal Note - AB900: Fiscal Estimate From DATCP | https://docs.legis.wisconsin.gov/2025/related/fe/ab900/ab900_datcp.pdf |
| BillText | https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/AB900.pdf |
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