1. Short title This Act may be cited as the Protect Agriculture, Nutrients, and Essential Lands from Solar Act or the PANELS Act . 2. Credits amended to exclude property located on prime or unique farmland (a) Energy Credit (1) Energy property Section 48(a)(3) of the Internal Revenue Code of 1986 is amended by striking the period at the end and inserting , or property which is located on prime farmland or unique farmland if such property is used for generating solar energy. (2) Qualified property Section 48(a)(5)(D) of such Code is amended— (A) in clause (iii), by striking and at the end, (B) in clause (iv), by striking the period at the end and inserting , and , and (C) by adding at the end the following new clause: (v) which, in the case of property used for the purpose of generating solar energy, is not located on prime farmland or unique farmland. . (3) Definitions added Section 48(c) of such Code is amended by adding at the end the following new paragraph: (9) Prime farmland