Alabama 2026 Regular Session

Alabama Senate Bill SB13

Filed/Read First Time
 
Introduced
8/15/25  
Introduced
1/13/26  
Refer
8/15/25  

Caption

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

Impact

The exclusion outlined in SB13 will potentially shift the economic landscape for poultry farms statewide. By removing these taxes, poultry growers may find lower operational costs, which could lead to increased profitability, enhanced competitiveness compared to other regions, and possibly even expansion of poultry production within Alabama. This legislative change is expected to have positive ramifications not just for individual farmers but also for the local economy and job creation in related sectors such as feed supply and processing.

Summary

SB13 aims to amend the existing utility gross receipts tax and utility service use tax in Alabama. The bill specifically seeks to exclude the use or purchase of natural gas, propane, or electricity for consumption in poultry houses from these taxes. By implementing this exclusion, the legislation aims to reduce the financial burden on poultry farmers who heavily rely on energy to maintain their operations. The bill recognizes the significant costs associated with energy consumption in poultry farming and provides a financial relief mechanism targeted at this sector.

Contention

However, the bill may face scrutiny and contention from various angles. Critics might argue that tax exemptions can lead to a loss of revenue for the state, which might impact funding for public services. Furthermore, discussions surrounding the equity of such tax exemptions could arise, questioning whether particular sectors should receive preferential treatment over others. The potential for economic disparity between industries could be a focal point of contention among stakeholders, including lawmakers and advocacy groups concerned with fair taxation policies.

Companion Bills

No companion bills found.

Previously Filed As

AL SB213

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

AL HB530

Taxation, Kidz Eatz, exempt from sales and use taxes

AL SB264

Taxation, Kidz Eatz, Incorporated, exempt from sales and use taxes

AL SB26

Taxation, Sleep in Heavenly Peace Inc., exempt from sales and use tax

AL SB340

Utilities; prohibitions on the disconnection of utility services under certain conditions, provided

AL HB203

Taxation; High Socks for Hope, exempt from sales and use tax

AL SB120

Relating to taxation; to exempt the Alabama Eye Bank from sales and use taxes

AL HB577

Relating to taxation; to exempt the Alabama Eye Bank from sales and use taxes

AL HB256

Taxation; Goodwill Industries of Southern Rivers, exempt from sales and use tax

AL SB126

Taxation; Alabama Audubon, exempt from state, county, and municipal sales and use taxes

Similar Bills

AL SB159

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

AL HB244

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

AL SB213

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

AL HB286

Taxation; Energy use in broadcast stations, exempt from utility gross receipts and utility service use tax

AL HB531

Taxation; to exempt certain contractors from utility gross receipts tax, utility service use tax, and sales and use tax on natural gas and liquefied petroleum gas.

AL HB15

Taxation, sales tax exemptions, sales and use tax exemption with local option provided for purchases of optical aids, including eyeglasses and contact lenses.

AL HB74

Taxation, sales tax exemptions, sales and use tax exemption provided for purchases of optical aids, including eyeglasses and contact lenses

AL HB176

Taxation, sales tax exemptions, sales and use tax exemption with local option provided for purchases of optical aids, including eyeglasses and contact lenses