According to an article at Business Week, Governor Mike Rounds, a Republican, says he already signed a bill that changes refunds for all categories of construction projects, and he believes that bill should apply to wind farms.
Further, Senate Republican Leader Dave Knudson said it makes sense to allow large wind projects the tax refunds because developers could easily choose to build in a neighboring state.
Of course, we at Allegheny Treasures take a third position in the debate. If you take into consideration that these tax guzzling contraptions contribute little benefit to the economy, environment or energy needs of the country, why build them at all.