Prohibit future wind power projects

HB 3011 modifies West Virginia's tax code to limit pollution control facility tax benefits exclusively to wind power projects that were fully operational and generating electricity by January 1, 2025. This means new wind projects proposed after that date will not qualify for the special tax treatment that pre-2025 projects receive. The bill does not prohibit new wind projects but removes a key financial incentive for future developments. It specifically applies to wind turbines and towers (as defined in the bill), excluding other project components from the tax benefit. This policy change directly affects developers seeking tax advantages for wind energy infrastructure.