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

SB 13 would exempt Alabama poultry producers from paying state utility taxes on natural gas, propane, or electricity used specifically for heating poultry houses. The bill amends existing tax code sections to explicitly add poultry house heating to the list of exempt energy uses, removing a current tax burden on this operational cost. This change directly affects poultry farms by reducing their energy expenses for maintaining proper temperatures in housing facilities. The exemption would apply to energy purchased and consumed directly for heating purposes, effective September 1, 2026, pending legislative approval.