SB13 Alabama 2026 Session

Summary

Primary Sponsor

Jack W. WilliamsSenator

Republican

Session

2026 Regular Session

Title

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

Summary

SB13 would exempt energy used in poultry houses from Alabama's utility taxes, starting September 1, 2026.

What This Bill Does

If enacted, the bill would remove the utility gross receipts tax and the utility service use tax from natural gas, propane, or electricity used in poultry houses. Energy used for heating and operating poultry houses would not be taxed under these programs, while energy used for other purposes would remain taxable. The changes would amend Alabama Code sections 40-21-83 and 40-21-103 and take effect on September 1, 2026.

Who It Affects

• Poultry farmers and operations that run poultry houses, who would see lower energy tax costs for heating and operating those facilities.
• Utility companies and energy suppliers, which could experience reduced tax revenue from poultry-house energy but would still collect taxes from other customers.

Key Provisions

• Excludes the use or purchase of natural gas, propane, or electricity for use or consumption in poultry houses from the utility gross receipts tax.
• Excludes the use or consumption of natural gas, propane, or electricity for fuel or energy in poultry houses from the utility service use tax.
• Amends Sections 40-21-83 and 40-21-103 of the Alabama Code; becomes effective September 1, 2026.

AI-generated summary using openai/gpt-5-nano on Feb 12, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation & Revenue