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Wyoming lawmakers debate wind taxation options, including severance/generation tax
Summary
At an interim joint revenue meeting, legislators discussed changing how wind-energy infrastructure is taxed—proposals ranged from reclassifying wind property from agricultural to industrial to considering a severance or generation tax to compensate for permanent landscape and infrastructure impacts.
Lawmakers and witnesses at the March 7 interim session discussed multiple approaches to taxing wind-energy projects, including reclassifying wind infrastructure from agricultural to industrial property and considering a severance or generation tax to capture value from permanent infrastructure and landscape changes.
Senator Case argued for rethinking taxation of electricity generation, calling for a renewed look at a generation tax and citing prior legal work on commerce-clause questions that could…
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