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SB159 Alabama 2026 Session

Updated Apr 17, 2026
Notable

Summary

Session
2026 Regular Session
Title
Taxation; Energy use in commercial greenhouses, pivot irrigation systems, and poultry houses, exempt from utility gross receipts and utility service use tax
Description

Under existing law, a utility gross receipts tax is levied on utility services, and a utility service use tax is levied on the storage, use, or other consumption of electricity, domestic water, natural gas, telegraph, and telephone in the state.

This bill would exclude the use or purchase of natural gas or electricity for use or consumption in commercial greenhouses, pivot irrigation systems, and poultry houses from the utility gross receipts tax and utility service use tax.

Subjects
Taxation & Revenue

Bill Actions

S

Enacted

S

Enacted

H

Signature Requested

S

Delivered to Governor

S

Enrolled

S

Ready to Enroll

H

Motion to Read a Third Time and Pass - Adopted Roll Call 1329

H

Read for the Second Time and placed on the Calendar

H

Reported Out of Committee Second House

H

Re-referred to Committee in Second House to House Agriculture and Forestry

H

Read for the Second Time and placed on the Calendar

H

Reported Out of Committee Second House

H

Pending House Ways and Means Education

H

Read for the first time and referred to the House Committee on Ways and Means Education

S

Engrossed

S

Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 903

S

Williams motion to Adopt - Adopted Roll Call 902 SLUL177-1

S

Williams 1st Amendment Offered SLUL177-1

S

Williams motion to Adopt - Adopted Roll Call 900 QNYKB14-1

S

Williams motion to Adopt - Adopted Roll Call 901 MSAGLWH-1

S

Finance and Taxation Education 1st Amendment Offered QNYKB14-1

S

Finance and Taxation Education 2nd Amendment Offered MSAGLWH-1

S

Third Reading in House of Origin

S

Read for the Second Time and placed on the Calendar

S

Reported Out of Committee House of Origin

S

Finance and Taxation Education 2nd Amendment MSAGLWH-1

S

Finance and Taxation Education 1st Amendment QNYKB14-1

S

Re-referred to Committee in House of Origin to Senate Finance and Taxation Education

S

Read for the Second Time and placed on the Calendar

S

Pending Senate Finance and Taxation General Fund

S

Read for the first time and referred to the Senate Committee on Finance and Taxation General Fund

Calendar

Hearing

House Agriculture and Forestry Hearing

Room 418 at 15:00:00

Hearing

House Ways and Means Education Hearing

No Meeting at 13:43:00

Hearing

Senate Finance and Taxation Education Hearing

Finance and Taxation at 10:00:00

Hearing

Senate Finance and Taxation Education Hearing

Finance and Taxation at 10:00:00

Hearing

Senate Finance and Taxation General Fund Hearing

Finance and Taxation at 16:31:00

Bill Text

Votes

Motion to Read a Third Time and Pass as Amended - Roll Call 903

March 17, 2026 Senate Passed
Yes 30
No 1
Absent 4

Motion to Read a Third Time and Pass - Roll Call 1329

April 9, 2026 House Passed
Yes 101
Abstained 1
Absent 3

Documents

Source: Alabama Legislature