1. (1) "Agriculture protection area" means the same as that term is defined in Section 17-81-101.

2. (2) "Solar power plant" means a utility-scale commercial facility that:

   1. (a) has a nameplate generating capacity in excess of one megawatt; and
   2. (b) converts sunlight into electricity for the primary purpose of wholesale or retail sales of generated electricity.

3. (3)

   1. (a) "State incentive" means a tax credit, grant, subsidy, loan, or other form of financial support provided by the state or a state agency to promote or support the development or operation of a solar power plant.

   2. (b) "State incentive" includes:

      1. (i) a clean energy systems tax credit under Sections 59-7-614, 59-10-1014, and 59-10-1106;
      2. (ii) a tax credit for high cost infrastructure projects under Sections 79-6-602 and 79-6-603; and
      3. (iii) an alternative energy development tax credit under Section 79-6-503.

Enacted by Chapter 380, 2026 General Session