Relating to: eligibility for farmland preservation tax credits. (FE)

AB 900 modifies eligibility for farmland preservation tax credits by prohibiting credits for any qualifying farmland where a non-accessory photovoltaic solar energy system (like standalone solar panels) is located during the taxable year. This directly affects farmers or landowners who seek these tax credits but have installed such solar systems on their eligible farmland. The bill creates new definitions to clarify that credits cannot be claimed for acres with these non-accessory solar installations, while maintaining credit eligibility for land without them. The policy change applies to taxable years beginning after December 31, 2025.