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

HB 3746 clarifies that hydrogen is included under the definition of "gas" for existing tax exemptions on certain gas and electricity under Texas law. This bill modifies Tax Code Section 151.317 to explicitly exempt hydrogen from sales and use taxes, directly affecting businesses and consumers using hydrogen in energy applications. The change applies prospectively from September 1, 2025, and does not alter tax liabilities accrued before that date. The bill is procedural, solely updating a tax code definition without creating new exemptions or changing tax rates. It remains pending in committee as of April 28, 2025.