Asking Diogenes to do research before posting is a fool’s errand.
But don’t worry — anybody with a brain could tell that you were defending Sarah Palin by showing that a rival did the same thing. Not that she needed to be defended on this point — the argument about her “getting benefit” is an absurd one.
And as for whether tax breaks to favored industries is in opposition to small-government conservatism, I tend to agree with that argument in principle (taxes should be used evenly and broadly to fund government, not to pick winners and losers), using tax breaks specifically to lower the costs of business for entire industries isn’t really “picking winners and losers”. Palin’s explanation was a fine one on this point.
Nit: Palin signed her bill in 2008, which was only 2 years separated from the bill you mentioned; that is important only to note that this bill being discussed happened a long time ago, before Palin could ever have expected to be popular enough to do a TV show.