Exempts energy use in poultry houses from utility gross receipts and utility service use tax.

This bill amends the Code of Alabama to exclude the use of natural gas, propane, or electricity for heating poultry houses from the utility gross receipts tax and utility service use tax. The exclusion applies to the use or purchase of these utilities specifically for heating poultry houses, thereby exempting this energy use from the taxes. The changes would take effect on September 1, 2026.

Exempts energy use in poultry houses from utility gross receipts and utility service use tax.

This bill amends the Code of Alabama to exclude the use of natural gas, propane, or electricity for heating poultry houses from the utility gross receipts tax and utility service use tax. The exclusion applies to the use or purchase of these utilities specifically for heating poultry houses, thereby exempting this energy use from the taxes. The changes would take effect on September 1, 2026.