SB213 Alabama 2025 Session

Updated Feb 23, 2026

Summary

Primary Sponsor: Jack W. WilliamsSenator
Republican
Session: 2025 Regular Session
Title: Taxation; Energy use in poultry houses, exempt from utility gross receipts and utility service use tax
Summary: This bill would exempt electricity and natural gas used to heat poultry houses from Alabama's utility gross receipts tax and utility service use tax.
What This Bill Does
The bill would exempt the use or purchase of natural gas or electricity for heating poultry houses from the utility gross receipts tax and the utility service use tax. To implement the exemption, it amends Sections 40-21-83 and 40-21-103 of the Alabama Code. The exemption takes effect on September 1, 2025.

Who It Affects
Poultry farm operators and poultry housing facilities would pay no state utility taxes on electricity or natural gas used for heating poultry houses.
Utility providers and energy suppliers would have a reduced tax base for sales of electricity or natural gas used in heating poultry houses.

Key Provisions
Exempts the use or purchase of electricity or natural gas for heating poultry houses from the gross receipts tax (Section 40-21-83).
Exempts the use or purchase of electricity or natural gas for heating poultry houses from the utility service use tax (Section 40-21-103).
Effective date is September 1, 2025.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Taxation & Revenue