Hydrogen fuel.

The document changed from a formal enrolled bill format (with signatures, page numbers, and official receipt language) to a web-published layout with navigation menus, version history, and status metadata. No changes to the bill's substantive provisions.

The effective date of the hydrogen fuel sales and use tax exemption was changed from January 1, 2026 to July 1, 2026, delaying the start of the tax break by six months.

The sunset date (when the section is repealed) was changed from January 1, 2030 to July 1, 2030, maintaining the same four-year duration but aligning with the new start date.

The deadline for CDTFA's first annual performance indicator report to the Legislature was changed from March 1, 2027 to October 1, 2027, giving the agency roughly seven additional months after the exemption takes effect to gather data.

Minor drafting corrections were made to fix a duplicated subdivision label in the definitions section and to add 'as defined' to the digest description of the hydrogen fuel exemption.

A new subdivision (b) adds five statutory definitions: 'hydrogen fuel' (molecular hydrogen for surface motor vehicles or electricity production devices with an ICE or fuel cell, meeting at least one of three criteria), 'hydrogen fuel cell,' 'hydrogen fuel cell electric vehicle,' 'hydrogen fuel station,' and 'hydrogen internal combustion engine vehicle.' These definitions limit the exemption to specific uses and sales channels.

The effective date of the hydrogen fuel sales tax exemption was moved from January 1, 2026 to July 1, 2026, a six-month delay.

The sunset/repeal date was moved from January 1, 2030 to July 1, 2030, maintaining the same four-year duration but shifting it in line with the new effective date.

The annual CDTFA report deadline was changed from March 1, 2027 to October 1, 2027, and the report now explicitly covers 'the previous fiscal year' rather than just 'each year.'

Performance indicators were changed from measuring activity 'each year' to 'each fiscal year,' aligning reporting with the state fiscal calendar.

Senators Archuleta and Umberg were added as coauthors, indicating broader Senate sponsorship.

The definition of 'hydrogen internal combustion engine vehicle' was changed from 'fueled exclusively by hydrogen by directly injecting hydrogen fuel into an engine' to 'fueled exclusively by hydrogen by injecting hydrogen fuel into an engine,' removing the word 'directly' and slightly broadening which vehicles qualify for the tax exemption.

The performance indicator for retail hydrogen fuel sales was changed from 'the amount of hydrogen fuel sold at retail in the state each fiscal year' to 'the estimated amount of hydrogen fuel sold at retail in the state each fiscal year,' adding the word 'estimated' and making the annual reporting requirement less strict.

Assembly Member Gipson was added as a coauthor of the bill.