Taxes - As enacted, requires a person using a liquified gas propelled motor vehicle to pay the liquified gas tax on delivery of the liquified gas into the vehicle's fuel supply tank instead of prepaying the tax on an annual basis; eliminates the annual renewal requirement for the liquified gas user permit, instead making it a permanent and valid permit dependent on timely reports and remittance of taxes or until surrendered or canceled; makes other tax-related changes. - Amends TCA Title 67, Chapter 1, Part 18; Title 67, Chapter 3, Part 11 and Title 67, Chapter 6.
SB 1875 changes how liquefied gas tax is collected for vehicles using it, requiring users to pay the tax at the time of refueling instead of annually. It eliminates annual permit renewals, making user permits permanent as long as taxes are reported and paid on time. The bill also updates tax rules to include hydrogen gas as a fuel type for tax purposes and clarifies dealer permit requirements. These changes directly affect vehicle users and dealers who supply liquefied gas or hydrogen fuel.
Bill status
signed
all 5 stages cleared
Introduction
Jan 2026
Committee Review
Mar 2026
Senate Passage
Mar 2026
House Passage
Mar 2026
Signed into Law
Apr 2026
Introduced Jan 22, 2026
Signed Apr 1, 2026
Floor votes
How they voted
This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history
Actions timeline
Total actions
18
Key actions
7
Committee
3
Apr 1, 2026
Signed into law
Signed by Governor.
lower
Mar 19, 2026
Lower · Passed
Signed by H. Speaker
lower
Mar 18, 2026
Upper · Passed
Signed by Senate Speaker
upper
Mar 16, 2026
Lower · Passed
Passed H., Ayes 94, Nays 0, PNV 0
lower
Mar 9, 2026
Upper · Passed
Passed Senate, Ayes 32, Nays 0
upper
Mar 4, 2026
Lower · Passed
Recommended for passage, refer to Senate Calendar Committee
lower
Feb 25, 2026
Lower · Passed
Placed on Senate Transportation and Safety Committee calendar for 3/4/2026
lower
Feb 2, 2026
Committee
Passed on Second Consideration, refer to Senate Transportation and Safety Committee
upper
Jan 22, 2026
Introduced
Introduced, Passed on First Consideration
lower
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Jack Johnson
RRepublican
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