WI AB900

Disqualifies farmland from the farmland preservation tax credit if a photovoltaic solar energy system is located on the property during any part of the taxable year

Solar systems that qualify as an "accessory use" (integral to or incidental to agricultural operations) are exempt from the restriction and remain eligible for the credit

Requires claimants to report the total number of qualifying acres and the number of acres containing non-accessory solar energy systems on tax credit claims

Applies to taxable years beginning after December 31, 2025