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AL SB159
Bill
Status
Introduced
1/14/2026
Primary Sponsor
Jack Williams
Click for details
AI Summary
- Exempts natural gas and electricity used in commercial greenhouses, pivot irrigation systems, and poultry houses from Alabama's utility gross receipts tax and utility service use tax
- Amends Sections 40-21-83 and 40-21-103 of the Code of Alabama 1975 to add these agricultural operations to the list of excluded uses
- Expands existing exemption for poultry house heating to include all energy use in poultry houses, plus adds commercial greenhouses and pivot irrigation systems
- Sponsored by 16 senators including Williams, Sessions, Kitchens, and Shelnutt; referred to Finance and Taxation General Fund Committee
- Effective date: September 1, 2026
Legislative Description
Taxation; Energy use in commercial greenhouses, pivot irrigation systems, and poultry houses, exempt from utility gross receipts and utility service use tax
Taxation & Revenue
Last Action
Read for the Second Time and placed on the Calendar
3/5/2026
Committee Referrals
Finance and Taxation General Fund1/14/2026
Full Bill Text
No bill text available