This bill, known as the Future Agriculture Retention and Management Act of 2025 (FARM Act of 2025), aims to amend the Internal Revenue Code of 1986 by restricting the availability of federal energy tax credits. Its core purpose is to prevent certain renewable energy production facilities from receiving these financial incentives when developed on agricultural land. The legislation specifically targets projects owned by public utilities , denying the energy credit for solar energy property installed on agricultural land . It further prohibits the production tax credit for electricity generated by solar or wind facilities placed in service by a public utility on such land. These provisions apply to property installed after the bill's enactment, with "agricultural land" defined by reference to the Food Security Act of 1985.