A California company wants to build the largest wind farm in the Columbia River Gorge. The project, Shepherds Flat Wind Farm, calls for up to 300 turbines on 32,100 acres in Gilliam and Morrow counties. Developed by LifeLine Development Group of Sacramento, the project would provide up to 750 megawatts of electricity, enough to power 188,000 homes. The first phase of the project wouldn’t be completed until 2008, when Bonneville Power Administration expects to improve a substation to accommodate the new power generation. The wind farm may qualify for federal and state tax credits, says Diana Enright, a Department of Energy spokesperson, adding that she has seen a flurry of activity by companies that want to get sites approved before the federal production tax credit expires in 2007.