This bill introduces a new chapter, Chapter 46, to Title 63 of the Idaho Code, which establishes a framework for a county excise tax on commercial wind turbines. It defines key terms related to commercial wind turbines, including their height and nameplate capacity. The bill mandates that county commissioners must conduct a preference election to gauge public support for proposed commercial wind turbine projects. If a majority of voters disapprove of the project, the county will enact an excise tax on the turbines, calculated at a rate of $25,000 per foot of height, with provisions for annual inflation adjustments.

Additionally, the bill outlines the procedures for tax collection and administration, requiring counties to contract with the state tax commission. It specifies that the tax will not apply to turbines owned by government entities or Indian tribes. The revenue generated from this excise tax will be allocated to various funds, including the school district facilities fund. The bill also includes enforcement provisions, allowing the state tax commission to adopt necessary rules for implementation. An emergency clause is included, allowing the act to take effect immediately upon passage and approval.