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AL SB13

AL SB13
Taxation; Energy use in poultry houses, exempt from utility gross receipts and utility service use tax


summary

Introduced
01/13/2026
In Committee
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)

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