# Alabama SB159: Taxation; Energy use in commercial greenhouses, pivot irrigation systems, and poultry houses, exempt from utility gross receipts and utility service use tax Alabama SB159, Taxation; Energy use in commercial greenhouses, pivot irrigation systems, and poultry houses, exempt from utility gross receipts and utility service use tax, is a 2026 Regular Session Senate bill sponsored by Jack W. Williams (Republican); status enacted, last action 2026-04-17 (Enacted) (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/AL-SB159-2026rs - As of: 2026-10-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Alabama SB159 - State: Alabama - 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 - Status: enacted - Chamber: Senate - Introduced: 2026-01-14 - Last action: 2026-04-17, Enacted - Sponsor: Jack W. Williams (Republican) - Cosponsors: 15 - Subjects: Taxation & Revenue - Touches household money: no - Roll calls: 5 (233 yes, 1 no in all) - Economic provisions PRIA read: 1 ## Summary No summary available. ## Bill overview: provisions PRIA read - Temporary utility tax break for Alabama farms: benefit, low. Beginning September 1, 2026, Alabama exempts qualifying electricity and natural gas from two state utility taxes. These are the utility gross receipts tax and utility service use tax. Qualifying uses include fuel or energy for commercial aquaculture aeration systems, commercial greenhouses, pivot i… ## Sponsors and cosponsors - Sponsor: Jack W. Williams (Republican), Senate - Cosponsor: Andrew Jones (Republican), Senate - Cosponsor: Dan Roberts (Republican), Senate - Cosponsor: David Sessions (Republican), Senate - Cosponsor: Gerald H. Allen (Republican), Senate - Cosponsor: Jay Hovey (Republican), Senate - Cosponsor: Josh Carnley (Republican), Senate - Cosponsor: Keith Kelley (Republican), Senate - Cosponsor: Lance Bell (Republican), Senate - Cosponsor: Matt Woods (Republican), Senate - Cosponsor: Randy Price (Republican), Senate - Cosponsor: Shay Shelnutt (Republican), Senate - Cosponsor: Tim Melson (Republican), Senate - Cosponsor: Tom Butler (Republican), Senate - Cosponsor: Wes Kitchens (Republican), Senate - Cosponsor: Will Barfoot (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-09 | House | Motion to Read a Third Time and Pass - Adopted Roll Call 1329 | pass | 101 | 0 | 1 | | 2026-03-17 | Senate | Third Reading in House of Origin | pass | 34 | 0 | | | 2026-03-17 | Senate | Williams motion to Adopt - Adopted Roll Call 902 | pass | 34 | 0 | | | 2026-03-17 | Senate | Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 903 | pass | 30 | 1 | | | 2026-03-17 | Senate | Williams motion to Adopt - Adopted Roll Call 901 | pass | 34 | 0 | | ## Actions (30) - 2026-04-17: Enacted (Senate) - 2026-04-09: Motion to Read a Third Time and Pass - Adopted Roll Call 1329 (House) - 2026-04-09: Ready to Enroll (Senate) - 2026-04-09: Enrolled (Senate) - 2026-04-09: Delivered to Governor (Senate) - 2026-04-09: Signature Requested (House) - 2026-04-07: Reported Out of Committee Second House (House) - 2026-04-07: Read for the Second Time and placed on the Calendar (House) - 2026-04-07: Re-referred to Committee in Second House (House) - 2026-04-07: Reported Out of Committee Second House (House) - 2026-04-07: Read for the Second Time and placed on the Calendar (House) - 2026-03-19: Read for the first time and referred to the House Committee on Ways and Means Education (House) - 2026-03-19: Pending Committee Action in Second House (House) - 2026-03-17: Third Reading in House of Origin (Senate) - 2026-03-17: Finance and Taxation Education 2nd Amendment Offered (Senate) - 2026-03-17: Finance and Taxation Education 1st Amendment Offered (Senate) - 2026-03-17: Williams motion to Adopt - Adopted Roll Call 901 (Senate) - 2026-03-17: Williams motion to Adopt - Adopted Roll Call 900 (Senate) - 2026-03-17: Williams 1st Amendment Offered (Senate) - 2026-03-17: Williams motion to Adopt - Adopted Roll Call 902 (Senate) - 2026-03-17: Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 903 (Senate) - 2026-03-17: Engrossed (Senate) - 2026-03-05: Read for the Second Time and placed on the Calendar (Senate) - 2026-03-04: Finance and Taxation Education 1st Amendment (Senate) - 2026-03-04: Finance and Taxation Education 2nd Amendment (Senate) - 2026-03-04: Reported Out of Committee House of Origin (Senate) - 2026-02-17: Read for the Second Time and placed on the Calendar (Senate) - 2026-02-17: Re-referred to Committee in House of Origin (Senate) - 2026-01-14: Read for the first time and referred to the Senate Committee on Finance and Taxation General Fund (Senate) - 2026-01-14: Pending Committee Action in House of Origin (Senate) ## Bill text - As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB159-int.pdf) - Engrossed: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB159-eng.pdf) - Enrolled: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB159-enr.pdf) ## Related bills - HB67: Voter Information; limit cost of reproducing voter registration list; crime for misuse of personal voter information; created (enacted) - SB154: State employees, cost-of-living increase for fiscal year beginning October 1, 2026 (enacted) - SB165: Elections; municipal elections, to set qualification fee amounts, to require indigent candidates to submit documentation for fee exemption (enacted) - HB317: Firefighter distinctive license plate; fire chaplains included, penalty for violations provided for (enacted) - SB272: Open Records; use of public records relating to schools for certain solicitation purposes prohibited; redaction of certain information relating to financial tr… (enacted) - SB190: Sales Tax; to exempt Precision Ocular (enacted) ## Sources - [As Introduced (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB159-int.pdf) - [Engrossed (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB159-eng.pdf) - [Enrolled (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB159-enr.pdf) ## Related - [HB67: Voter Information; limit cost of reproducing voter registration list; crime for…](https://policyrisk.com/state-bill/AL-HB67-2026rs) - [SB154: State employees, cost-of-living increase for fiscal year beginning October 1, 2…](https://policyrisk.com/state-bill/AL-SB154-2026rs) - [SB165: Elections; municipal elections, to set qualification fee amounts, to require in…](https://policyrisk.com/state-bill/AL-SB165-2026rs) - [HB317: Firefighter distinctive license plate; fire chaplains included, penalty for vio…](https://policyrisk.com/state-bill/AL-HB317-2026rs) - [SB272: Open Records; use of public records relating to schools for certain solicitatio…](https://policyrisk.com/state-bill/AL-SB272-2026rs) - [SB190: Sales Tax; to exempt Precision Ocular](https://policyrisk.com/state-bill/AL-SB190-2026rs) - [Alabama bills](https://policyrisk.com/states/alabama/bills) - [Alabama state hub](https://policyrisk.com/states/alabama) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/AL-SB159-2026rs (as of 2026-10-19).