AN ACT relating to solar farms in the Commonwealth.

Summary

The bill levies a $200‑per‑acre yearly tax on owners of solar farms that generate more than 500 kW and occupy at least five acres of land previously used for agriculture. The tax rate is adjusted each December based on the national electricity consumer price index, and the collected money goes into the state’s rural development fund. It applies to any individual or entity that owns, leases, occupies, or controls a qualifying solar farm and includes filing, record‑keeping, and penalty requirements.

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