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Bill > SB159
AL SB159
AL SB159Taxation; Energy use in commercial greenhouses, pivot irrigation systems, and poultry houses, exempt from utility gross receipts and utility service use tax
summary
Introduced
01/14/2026
01/14/2026
In Committee
03/04/2026
03/04/2026
Crossed Over
Passed
Dead
Introduced Session
Potential new amendment
2026 Regular Session
Bill Summary
Taxation; Energy use in commercial greenhouses, pivot irrigation systems, and poultry houses, exempt from utility gross receipts and utility service use tax
AI Summary
This bill amends existing Alabama law to exempt energy used in commercial greenhouses, pivot irrigation systems, and poultry houses from utility gross receipts and utility service use taxes. These taxes are levied on the revenue utilities generate from providing services and on the use or consumption of those services within the state. By adding these specific uses to the list of excluded items, the bill aims to reduce the tax burden on these agricultural and irrigation operations, making them more economically viable. The changes are set to take effect on September 1, 2026.
Committee Categories
Budget and Finance
Sponsors (16)
Jack Williams (R)*,
Gerald Allen (R),
Will Barfoot (R),
Lance Bell (R),
Tom Butler (R),
Josh Carnley (R),
Jay Hovey (R),
Andrew Jones (R),
Keith Kelley (R),
Wes Kitchens (R),
Tim Melson (R),
Randy Price (R),
Dan Roberts (R),
David Sessions (R),
Shay Shelnutt (R),
Matthew Woods (R),
Last Action
Read for the Second Time and placed on the Calendar (on 03/05/2026)
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 |
| Fiscal Note - Reported by First Chamber Committee | https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/FiscalNotes/FN-ARDPLS7-2.pdf |
| Senate Finance and Taxation Education Finance and Taxation Education 1st Amendment QNYKB14-1 | https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/QNYKB14-1.pdf |
| Senate Finance and Taxation Education Finance and Taxation Education 2nd Amendment MSAGLWH-1 | https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/MSAGLWH-1.pdf |
| Fiscal Note - Introduced | https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/FiscalNotes/FN-ARDPLS7-1.pdf |
| BillText | https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB159-int.pdf |
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