WI SB890

Disqualifies farmland from the farmland preservation tax credit if photovoltaic solar energy systems are located on the property, unless the solar installation is an accessory use integral to or incidental to agricultural operations

Requires claimants to report the total number of qualifying acres and separately identify acres with non-accessory solar energy systems during the taxable year

Applies to taxable years beginning after December 31, 2025

Amends Wisconsin statute 71.613 governing farmland preservation tax credits, which currently allow individual and corporate income tax credits for land in agricultural use under farmland preservation agreements or zoning districts