---
type: "Bill"
title: "Taxation; Energy use in commercial greenhouses, pivot irrigation systems, and poultry houses, exempt from utility gross receipts and utility service use tax"
description: "Taxation & Revenue"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2026rs"
identifier: "SB 159"
citation: "Alabama SB 159 (2026rs)"
classification: ["bill"]
subjects: ["Taxation & Revenue"]
status: "enacted"
primary_sponsors: ["Williams (J)"]
version_count: 6
action_count: 30
vote_count: 0
first_action: "2026-01-14T05:00:00+00:00"
last_action: "2026-04-17T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/af0d8cc1-adf4-410d-838c-6bc6f0a9734b"
source_url: "https://alison.legislature.state.al.us/bill-search"
source_hash: "bfaaffa5c4c59da866bad2a5b259c1943b992dbd2045dab4364959e1509ab8fc"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-al"]
---

# Alabama SB 159 (2026rs) — Taxation; Energy use in commercial greenhouses, pivot irrigation systems, and poultry houses, exempt from utility gross receipts and utility service use tax

Taxation & Revenue

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB159-int.pdf)
2. **Engrossed** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB159-eng.pdf)
3. **Williams motion to Adopt - Adopted Roll Call 900** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/QNYKB14-1.pdf)
4. **Williams motion to Adopt - Adopted Roll Call 901** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/MSAGLWH-1.pdf)
5. **Williams motion to Adopt - Adopted Roll Call 902** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SLUL177-1.pdf)
6. **Enrolled** (enrolled) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB159-enr.pdf)

## Sponsors

- Williams (J) — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2026-04-17T04:00:00+00:00** Enacted `became-law`
- **2026-04-09T04:00:00+00:00** Signature Requested
- **2026-04-09T04:00:00+00:00** Delivered to Governor `executive-receipt`
- **2026-04-09T04:00:00+00:00** Enrolled
- **2026-04-09T04:00:00+00:00** Ready to Enroll
- **2026-04-09T04:00:00+00:00** Motion to Read a Third Time and Pass - Adopted Roll Call 1329 `passage`
- **2026-04-07T04:00:00+00:00** Read for the Second Time and placed on the Calendar (Agriculture and Forestry)
- **2026-04-07T04:00:00+00:00** Reported Out of Committee Second House
- **2026-04-07T04:00:00+00:00** Re-referred to Committee in Second House (Agriculture and Forestry) `referral-committee`
- **2026-04-07T04:00:00+00:00** Read for the Second Time and placed on the Calendar (Ways and Means Education)
- **2026-04-07T04:00:00+00:00** Reported Out of Committee Second House
- **2026-03-19T04:00:00+00:00** Pending Committee Action in Second House (Ways and Means Education)
- **2026-03-19T04:00:00+00:00** Read for the first time and referred to the House Committee on Ways and Means Education `reading-1, referral-committee`
- **2026-03-17T04:00:00+00:00** Engrossed
- **2026-03-17T04:00:00+00:00** Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 903 `passage`
- **2026-03-17T04:00:00+00:00** Williams motion to Adopt - Adopted Roll Call 902
- **2026-03-17T04:00:00+00:00** Williams 1st Amendment Offered `amendment-introduction`
- **2026-03-17T04:00:00+00:00** Williams motion to Adopt - Adopted Roll Call 900
- **2026-03-17T04:00:00+00:00** Williams motion to Adopt - Adopted Roll Call 901
- **2026-03-17T04:00:00+00:00** Finance and Taxation Education 1st Amendment Offered (Finance and Taxation Education) `amendment-introduction`
- **2026-03-17T04:00:00+00:00** Finance and Taxation Education 2nd Amendment Offered (Finance and Taxation Education) `amendment-introduction`
- **2026-03-17T04:00:00+00:00** Third Reading in House of Origin
- **2026-03-05T05:00:00+00:00** Read for the Second Time and placed on the Calendar (Finance and Taxation Education)
- **2026-03-04T05:00:00+00:00** Reported Out of Committee House of Origin
- **2026-03-04T05:00:00+00:00** Finance and Taxation Education 2nd Amendment (Finance and Taxation Education)
- **2026-03-04T05:00:00+00:00** Finance and Taxation Education 1st Amendment (Finance and Taxation Education)
- **2026-02-17T05:00:00+00:00** Re-referred to Committee in House of Origin (Finance and Taxation Education) `referral-committee`
- **2026-02-17T05:00:00+00:00** Read for the Second Time and placed on the Calendar (Finance and Taxation General Fund)
- **2026-01-14T05:00:00+00:00** Pending Committee Action in House of Origin (Finance and Taxation General Fund)
- **2026-01-14T05:00:00+00:00** Read for the first time and referred to the Senate Committee on Finance and Taxation General Fund `reading-1, referral-committee`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/af0d8cc1-adf4-410d-838c-6bc6f0a9734b`. Confidence: reported (aggregated from official Alabama legislature records).