(1) A solar power plant for which a conditional use permit is issued after May 6, 2026, is not eligible to receive state incentives if the soil where the project is located is: (a) prime farmland, farmland of statewide importance, farmland of local importance, or farmland of unique importance, as designated by the Natural Resources Conservation Service; (b) irrigated cropland; or (c) non-irrigated cropland of a capability class one through four, as designated by the Natural Resources Conservation Service. (2) A proposed solar power plant may receive half of an eligible state incentive if the soil where the project is located is non-irrigated cropland of a capability class five or six, as designated by the Natural Resources Conservation Service. (3) A proposed solar power plant located on grazing land is not eligible to receive state incentives if the land produces greater than 250 pounds of vegetative production per acre in a normal year, according to the Web Soil Survey produced by the Natural Resources Conservation Service. (4) A proposed solar power plant located on grazing land may receive half of an eligible state incentive if the land produces between 125 and 250 pounds of vegetative production per acre in a normal year, according to the Web Soil Survey produced by the Natural Resources Conservation Service. (5) In accordance with Subsection 17D-3-103(2), a conservation district may make a recommendation to the Office of Energy Development to exempt a solar power plant from the eligibility limitations described in Subsections (1) through (4). (6) If a solar power plant is partially located on land described in Subsection (1)(a), the total amount of state incentives available to the solar power plant shall be reduced by the same percentage as the percentage of the solar power plant's total area that overlaps with the described land. (7) This section does not apply to a solar power plant that: (a) holds a position in an interconnection queue before January 1, 2026; (b) is subject to a signed commercial agreement to provide power that was executed before January 1, 2026; or (c) meets the requirements for, or is receiving, a state incentive before May 6, 2026.
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