State • Alabama
SB 159: Taxation; Energy use in commercial greenhouses, pivot irrigation systems, and poultry houses, exempt from utility gross receipts and utility service use tax
Jack WilliamsEnacted
SB 159 status: Enacted (updated Apr 17, 2026).
Source
OpenStates
Confidence
low
Analysis basis
Bill metadata only
1
What this bill does
Overall score

Score75/100 civic fit
RiskLow risk
ImpactModerate impact 50/100

Bill summary
OfficialTaxation & Revenue
Key analysis
Constitutionality90%
Bipartisan50%
Public opinion70%
2
Impact analysis
Environment
Mixed / Neutral
50%
Benefits
- no direct environmental impact identified
Risks
- no direct environmental impact identified
Economy
Positive Outlook
75%
Benefits
- lowers operational utility costs for farmers
- supports agricultural competitiveness
Risks
- reduces state tax revenue from utility gross receipts
Society
Mixed / Neutral
50%
Benefits
- supports rural employment and food production
Risks
- no direct social policy shifts identified
3
How trustworthy & consequential it is
Source
OpenStates
Confidence
lowlow
Analysis status
Bill metadata only
Warning
LegiScan returned a PDF-only document. PDF extraction is not enabled in this build, so the pipeline used a safer fallback.
Limitation
analysis based exclusively on metadata
4
Where it stands
Enacted
Introduced
CompleteCommittee
CompleteFloor
CompleteGovernor
CompleteEnacted
Complete5
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6
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