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AL SB13
AL SB13Taxation; Energy use in poultry houses, exempt from utility gross receipts and utility service use tax
summary
Introduced
01/13/2026
01/13/2026
In Committee
01/13/2026
01/13/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
Taxation; Energy use in poultry houses, exempt from utility gross receipts and utility service use tax
AI Summary
This bill amends Alabama's tax code to explicitly exclude natural gas, propane, and electricity used in poultry houses from utility gross receipts and utility service use taxes. Specifically, the bill modifies two sections of the Alabama Code (40-21-83 and 40-21-103) to add language that exempts energy used for fuel or energy in poultry houses from taxation. This means that poultry farmers will not have to pay gross receipts tax or use tax on electricity, natural gas, or propane used to heat, power, or operate their poultry houses. The bill also makes a minor technical change to references of the "State of Alabama" by adding "of 2022" after the state's name. The tax exemption will become effective on September 1, 2026, giving utility providers and farmers advance notice of the upcoming tax change. This modification is likely intended to provide financial relief to the poultry farming industry by reducing their operational costs related to energy consumption.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Pending Senate Finance and Taxation Education (on 01/13/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://alison.legislature.state.al.us/bill-search |
| BillText | https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB13-int.pdf |
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