Texas HB3746 amends the Tax Code to include hydrogen as a type of gas exempt from sales and use taxes.

Texas HB3746 amends Section 151.317 of the Tax Code by adding a new Subsection (f) that defines "gas" to include hydrogen. This change exempts hydrogen from sales and use taxes. The bill ensures that the change in law does not affect tax liabilities that accrued before the effective date of the Act, which is set for September 1, 2025.

Texas HB3746 amends the Tax Code to include hydrogen as a type of gas exempt from sales and use taxes.

Texas HB3746 amends Section 151.317 of the Tax Code by adding a new Subsection (f) that defines "gas" to include hydrogen. This change exempts hydrogen from sales and use taxes. The bill ensures that the change in law does not affect tax liabilities that accrued before the effective date of the Act, which is set for September 1, 2025.