SB 1907
Creighton Bill Adds Hydrogen To A Sales Tax Break
Died in committee
Verdict: Smells
Why it's charged
Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
Caption
relating to the exemption of certain gas and electricity from sales and use taxes.
Caption from analyzed text · version I.
Summary
The only change: “gas” includes hydrogen. Hydrogen sales can go untaxed starting September 1, 2025.
The bill adds hydrogen to the meaning of "gas" in the state law that exempts certain gas and electricity from sales and use taxes. It touches buyers and sellers of hydrogen who use it in ways the existing exemption already covers for other gas. Starting September 1, 2025, those hydrogen sales can go untaxed, while taxes owed before that date are still due.
Labels
Labels: QUICK READ: 133 WORDS. The bill as filed runs 133 words, counting the existing law it amends and the text it strikes. The median 89R bill as filed runs 441 words (derived, 8,702 graded bills, snapshot Oct 19, 2026).NEVER GOT A HEARING. Filed Mar 5, 2025 and referred to the Senate Finance committee. No public hearing. The bill died.
Receipt
The receipt
89R-SB1907 · 2025-03-05
SOLD BY
ITEM
relating to the exemption of certain gas and electricity from sales and use taxes.
WHAT IT DOES
The only change: “gas” includes hydrogen. Hydrogen sales can go untaxed starting September 1, 2025.
The bill adds hydrogen to the meaning of "gas" in the state law that exempts certain gas and electricity from sales and use taxes. It touches buyers and sellers of hydrogen who use it in ways the existing exemption already covers for other gas. Starting September 1, 2025, those hydrogen sales can go untaxed, while taxes owed before that date are still due.
CHARGES
TOTAL
No fiscal note in the loaded record.
HISTORY
- Received by the Secretary of the Senate
- Filed
- Read first time
- Referred to Finance
FILED UNDER
The bill extends an existing sales and use tax exemption to one fuel product, hydrogen.
THANK YOU FOR CHECKING THE RECEIPT
CAMPAIGN PAID FOR BY
CAMPAIGN PAID FOR BY
Donors
Donors report through Friends of Brandon Creighton.
Not tied to this bill.
Sources
The author's campaign account only. Own money and internal transfers are separate on the member page.
$0 raised since Jul 1, 2024. Derived sum of published report totals. blank in the state's data, consistent with zero. Flow, Jul 1, 2024 through Jun 30, 2026. State filing data as of Nov 4, 2026. 4 of 4 filed reports carry a published figure.
Report 101060909: Published total from the filed report. Retrieved Oct 29, 2026. Filed report 101060909
$0 spent Jan 1, 2026 to Jun 30, 2026. Published total from the filed report. Flow, Jan 1, 2026 through Jun 30, 2026. State filing data as of Nov 4, 2026. 1 of 1 filed reports carry a published figure.
Report 101060909: Published total from the filed report. Retrieved Oct 29, 2026. Filed report 101060909
$0 cash on hand. Published report total. Stock, as of Jun 30, 2026. State filing data as of Nov 4, 2026.
$0 loans outstanding. Published report total. Stock, as of Jun 30, 2026. State filing data as of Nov 4, 2026.
Derived sum of itemized contributions in regular reports and uncovered special-session dates. Unitemized contributions are not included. Flow, Jul 1, 2024 through Jun 30, 2026. State filing data as of Nov 4, 2026.
MoneyMissing data does not establish zero giving. Display amounts are rounded.
Votes
No floor vote loaded for this bill.
Fiscal
No fiscal note in the loaded record.
How this was graded
Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.
Sources
Texas Senate · Filed Mar 5, 2025
03/17/2025 S Referred to Finance
Texas Legislature Online · Introduced
Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.
Senate committee · Finance · Final status: Died in committee
Companion
HB 3746 by Darby (identical)
Subjects
Oil & Gas
Taxation--Energy Resources
Text
The text as introduced · 133 words
89R12851 JBD-F By: Creighton S.B. No. 1907 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.