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AL HB286

AL HB286
Taxation; Energy use in broadcast stations, exempt from utility gross receipts and utility service use tax


summary

Introduced
01/20/2026
In Committee
01/20/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

Taxation; Energy use in broadcast stations, exempt from utility gross receipts and utility service use tax

AI Summary

This bill amends existing Alabama law to exempt the energy use of radio and television broadcast stations, which are licensed by the Federal Communications Commission (FCC), from utility gross receipts and utility service use taxes. This exemption applies to natural gas, electricity, and telephone or other connective services, which are defined to include equipment like transmitters, antennas, studio facilities, and computers necessary for broadcasting operations. The bill also clarifies that this exemption is effective starting September 1, 2026.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Pending House Ways and Means Education (on 01/20/2026)

bill text


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