Alabama SB159: Taxation; Energy use in commercial greenhouses, pivot irrigation systems, and poultry houses, exempt from utility gross receipts and utility service use tax

What the bill says

An Act, Relating to the utility gross receipts tax and utility service use tax; to amend Sections 40-21-83 and 40-21-103, Code of Alabama 1975, to exclude the use of natural gas or electricity in commercial aquaculture aeration systems, commercial greenhouses, pivot irrigation systems, and poultry houses from the taxes.

From the enrolled text:

An Act, Relating to the utility gross receipts tax and utility service use tax; to amend Sections 40-21-83 and 40-21-103, Code of Alabama 1975, to exclude the use of natural gas or electricity in commercial aquaculture aeration systems, commercial greenhouses, pivot irrigation systems, and poultry houses from the taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. Sections 40-21-83 and 40-21-103 of the Code of Alabama 1975, are amended to read as follows: "§40-21-83 There are specifically excluded from the gross receipts or gross sales of a utility, all revenues derived from any of the following: (1) The furnishing of utility services which the State of Alabama is prohibited from taxing under the Constitution or laws of the United States of America or the Constitution of the State of Alabama of 2022. (2) The furnishing of utility services which are otherwise taxed under Sections 40-23-1 to 40-23-36, inclusive. (3) Wholesale sales. (4) The furnishing of electricity, natural gas, or domestic water for use or consumption by, in, or for the direct production, generation, processing, storage, delivery, or transmission of electricity, natural gas, or domestic water. Page water. SB159 Enrolled (5) The furnishing of electricity to a manufacturer or compounder for use in an electrolytic or electrothermal manufacturing or compounding process. (6) The furnishing of natural gas to a …

Read the full official text

Sponsors

• Jack Williams (R, SD-034) · primary sponsor
• Sessions, David (R, SD-035)
• Kitchens, Wes (R, SD-009)
• Shelnutt, Shay (R, SD-017)
• Roberts, Dan (R, SD-015)
• Matt Woods (R, SD-005)
• Bell, Lance (R, SD-011)
• Price, Randy (R, SD-013)
• Butler, Tom (R, SD-002)
• Barfoot, Will (R, SD-025)
• Gerald Allen (R, SD-021)
• Carnley, Josh (R, SD-031)

Latest actions

1. April 17, 2026: Enacted
2. April 9, 2026: Signature Requested
3. April 9, 2026: Delivered to Governor
4. April 9, 2026: Enrolled
5. April 9, 2026: Ready to Enroll
6. April 9, 2026: Motion to Read a Third Time and Pass - Adopted Roll Call 1329
7. April 7, 2026: Read for the Second Time and placed on the Calendar
8. April 7, 2026: Reported Out of Committee Second House
9. April 7, 2026: Re-referred to Committee in Second House
10. March 19, 2026: Pending Committee Action in Second House

Votes

• House Roll Call #1329 (April 9, 2026): 101 yea, 0 nay, passed
• Senate Roll Call #903 (March 17, 2026): 30 yea, 1 nay, passed
• Senate Roll Call #902 (March 17, 2026): 34 yea, 0 nay, passed
• Senate Roll Call #900 (March 17, 2026): 34 yea, 0 nay, passed
• Senate Roll Call #899 (March 17, 2026): 34 yea, 0 nay, passed

Common questions

What is SB159?

SB159 is a bill in the Alabama Legislature (2026 Regular Session): Taxation; Energy use in commercial greenhouses, pivot irrigation systems, and poultry houses, exempt from utility gross receipts and utility service use tax.

What does SB159 do?

In its own words: An Act, Relating to the utility gross receipts tax and utility service use tax; to amend Sections 40-21-83 and 40-21-103, Code of Alabama 1975, to exclude the use of natural gas or electricity in commercial aquaculture aeration systems, commercial greenhouses, pivot irrigation systems, and poultry houses from the taxes.

What is the status of SB159?

Signed into law as of April 17, 2026. Latest action: Enacted (April 17, 2026).

Who sponsored SB159?

Jack Williams (R, SD-034), with 11 co-sponsors.

Where is the official record for SB159?

On the Alabama Legislature website: https://alison.legislature.state.al.us/instrument/2026RS/SB159