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. Additionally, the bill clarifies that this exclusion does not extend to the use of natural gas or electricity for the production of industrial hemp or cannabis.

The bill also includes a repeal clause for the amendatory language effective August 31, 2029, and establishes an effective date of September 1, 2026, for the new provisions. The changes aim to support agricultural practices by reducing the tax burden on utilities used in these specific sectors, thereby promoting economic growth in Alabama's agricultural industry.