Wisconsin Senate Bill SB890

Wisconsin 2025-2026 Regular Session

• Introduced: 1/27/26
• Refer: 1/27/26
• Failed: 3/23/26

Caption

An Act to renumber 71.613 (3) (d) 1.; to create 71.613 (3) (am), 71.613 (3) (d) 1e. and 71.613 (3) (d) 1m. of the statutes; Relating to: eligibility for farmland preservation tax credits. (FE)

Summary

SB890 would change Wisconsin’s farmland preservation tax credit rules by denying the credit for any qualifying acreage that contains a photovoltaic solar energy system that is not an accessory use or otherwise integral/incidental to agricultural use. In practical terms, landowners could no longer claim the credit on portions of farmland used for standalone solar installations, even if the rest of the property remains eligible under a farmland preservation agreement or zoning district. The bill also adds a reporting requirement tied to the credit: claimants would have to identify the number of qualifying acres and the number of qualifying acres affected by such solar systems. The change would apply beginning with taxable years after December 31, 2025, and would amend the existing income and franchise tax credit statute in s. 71.613.

Impact

SB890 would narrow eligibility for the farmland preservation tax credit under Wisconsin tax law by carving out acreage occupied by non-accessory photovoltaic solar energy systems. It would amend s. 71.613 to create a new exclusion and new disclosure items on the tax credit claim form, affecting farmers, landowners, and any taxpayers claiming the credit on farmland with solar development. The bill does not eliminate the credit generally; it limits the credit only for the affected acres and only for taxable years beginning after 2025.

Sentiment

The available context suggests the bill was introduced with support from a group of Republican senators and assembly cosponsors, indicating interest in tightening the link between farmland tax benefits and active agricultural use. However, there is no committee transcript or recorded vote in the provided materials, so broader debate is not documented here. The bill ultimately failed to pass pursuant to Senate Joint Resolution 1, which indicates it did not advance to enactment.

Contention

The main point of contention is likely the treatment of solar energy development on farmland. Supporters appear to view standalone solar arrays as incompatible with the purpose of farmland preservation tax credits, while opponents could argue the bill discourages renewable energy investment or penalizes landowners who diversify land use. Another possible issue is how to define whether a solar system is an accessory use or integral/incidental to agricultural use, since that distinction determines credit eligibility for the acreage involved.