SB 159

Alabama Senate bill in Session 2026RS.

Status: enacted. Latest action: April 17, 2026.

Taxation; Energy use in commercial greenhouses, pivot irrigation systems, and poultry houses, exempt from utility gross receipts and utility service use tax.

Bill ID AL-2026RS-SB-159

Session 2026RS

Status enacted

Committee Agriculture and Forestry (House); Ways and Means Education (House); Finance and Taxation General Fund (Senate); Finance and Taxation Education (Senate)

Senate enacted 2026-04-17

Business / Commerce Energy Infrastructure / Utilities Tax / Budget / Appropriations

Summary

This act amends Sections 40-21-83 and 40-21-103, Code of Alabama 1975, to exempt: (1) furnishing natural gas or electricity for commercial aquaculture aeration systems, commercial greenhouses, and pivot irrigation systems from the utility gross receipts tax; and (2) natural gas or electricity purchased for storage, use, or other consumption used for commercial aquaculture aeration systems, commercial greenhouses, pivot irrigation systems, and poultry houses from the utility service use tax.

Sponsor

Williams (J)

Official Source Back to Bills

Actions Timeline

Date	Event	Detail
2026-01-14	Introduced	Bill introduced
2026-04-17	Status	enacted
2026-04-17	Latest Action	Enacted

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