To amend the Internal Revenue Code of 1986 to provide additional incentives for facilities producing electricity from wind.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow: (1) individual taxpayers investing in wind facilities used to produce electricity an exemption of up to $40,000 from limitations on passive activity losses and credits; and (2) tax credit amounts for producing electricity from wind facilities to offset alternative minimum tax liability.…