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 commercial greenhouses, pivot irrigation systems, and poultry houses from the utility gross receipts tax and utility service use tax. Specifically, it adds new language to define these exclusions, stating that the furnishing of natural gas or electricity for use as fuel or energy in these agricultural settings is exempt from taxation. However, the bill clarifies that this exclusion does not apply to the use of these utilities in the production of industrial hemp or cannabis.

Additionally, the bill makes several deletions and insertions to existing legal language, including the removal of references to the "State of Alabama" in certain contexts and the addition of specific exclusions related to agricultural uses. The act is set to take effect on September 1, 2026, following its passage in the House of Representatives with a unanimous vote.