89R12851 JBD-F
By: Darby H.B. No. 3746
A BILL TO BE ENTITLED
AN ACT
relating to the exemption of certain gas and electricity from sales
and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.317, Tax Code, is amended by adding
Subsection (f) to read as follows:
(f) In this section, "gas" includes hydrogen.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. This Act takes effect September 1, 2025.