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

SB 159 would exempt commercial greenhouses, pivot irrigation systems, and poultry houses in Alabama from paying utility gross receipts tax and utility service use tax on natural gas or electricity used for heating or energy purposes. This directly affects agricultural businesses operating these facilities by reducing their energy-related tax burden. The bill amends Alabama’s tax code to specifically add these uses to existing exclusions, meaning these businesses would no longer pay these taxes on qualifying energy consumption. The measure is pending in the Senate Finance and Taxation Committee and would take effect on September 1, 2026, if enacted.