The bill amends Sections 40-21-83 and 40-21-103 of the Code of Alabama 1975 to exclude the use of natural gas and electricity in specific agricultural applications from the utility gross receipts tax and utility service use tax. The new legal language specifies that these exclusions apply to commercial aquaculture aeration systems, commercial greenhouses, pivot irrigation systems, and poultry houses. However, it clarifies that this exclusion does not extend to the use of natural gas or electricity for the production of industrial hemp or cannabis.

Additionally, the bill includes a provision that the amendatory language will be repealed effective August 31, 2029, and it will take effect on September 1, 2026. The changes also involve the deletion of references to the "State of Alabama" in certain contexts, replacing them with "of 2022." Overall, the bill aims to provide tax relief for specific agricultural sectors while maintaining restrictions on other uses of utility services.