This bill introduces a new chapter, Chapter 46, to Title 63 of the Idaho Code, which establishes 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, the county will enact an excise tax on such turbines, which is set at $25,000 per foot of height for turbines exceeding 100 feet, with adjustments for inflation starting in 2026.

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 and establishes the owner's liability for the tax regardless of land ownership. The tax revenues will be allocated to various funds, including a school district facilities fund. The bill also includes provisions for enforcement and compliance, allowing the state tax commission to adopt necessary rules for implementation. An emergency clause is included, making the act effective immediately upon passage.