Texas SB1907 amends the Tax Code to include hydrogen as a type of gas exempt from sales and use taxes.

Texas SB1907 amends the Tax Code by adding hydrogen to the definition of "gas" in Section 151.317, thereby exempting it from sales and use taxes. This change does not affect tax liabilities that accrued before the bill's effective date of September 1, 2025. The bill ensures that tax collection and enforcement continue as if the amendment had not been enacted.

Texas SB1907 amends the Tax Code to include hydrogen as a type of gas exempt from sales and use taxes.

Texas SB1907 amends the Tax Code by adding hydrogen to the definition of "gas" in Section 151.317, thereby exempting it from sales and use taxes. This change does not affect tax liabilities that accrued before the bill's effective date of September 1, 2025. The bill ensures that tax collection and enforcement continue as if the amendment had not been enacted.