Establishes an agrivoltaic production tax credit for farmers who manage a farm operation that is situated wholly or in part within one or more qualified agrivoltaic facilities.
Directs the public service commission, in consultation with the New York State energy research and development authority, to create an agrivoltaics incentive program to support agrivoltaic projects designed to maximize agricultural and environmental co-benefits.
Includes certain land that is owned or rented as a farm operation for the production for sale of crops, livestock or livestock products as land used in agricultural production.