Relating to the exemption of certain gas and electricity from sales and use taxes.

SB 1907 amends Texas tax law to include hydrogen within the definition of "gas" for sales and use tax exemptions. This technical change ensures hydrogen energy products qualify for the same tax exemption previously available to other gases like natural gas. The bill does not create new tax relief but updates existing law to cover hydrogen, taking effect September 1, 2025. It has no retroactive impact on tax liabilities accrued before that date.