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.

SB 336 prohibits solar energy facilities on Pennsylvania agricultural land with high-quality soil (Class 1 or 2) and requires landowners to seek soil classification certification from the Department of Agriculture before leasing land for solar projects. The bill creates a tax credit covering up to 30% of a solar project’s cost (3¢ per kilowatt-hour) for facilities on eligible sites like brownfields, abandoned mines, capped landfills, warehouse rooftops, or parking canopies, with an annual $5 million cap on credits. It excludes small solar projects under 2 megawatts, pre-existing agreements, and agricultural land where low-quality soil makes up only a small portion of the parcel. The tax credit application process requires annual submission by February 1 and approval by the Department of Community and Economic Development.