Hydrogen fuel.
Vote required
Majority
Fiscal committee
No
Appropriation
No
Current location
Vetoed
Take action
Record your position on this measure.
Create an account to take a stance, submit a written position, or contact your legislator.
Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Overview
This bill creates an exemption from California sales and use taxes for the sale and consumption of hydrogen fuel. The exemption applies to gross receipts from the sale of hydrogen fuel, including its storage and use, starting July 1, 2026. However, this exemption does not apply to local sales and use taxes or taxes dedicated to local government funding, such as those deposited into the Local Revenue Fund 2011.
Key provisions
- Creates an exemption from California sales and use taxes for hydrogen fuel.
- The exemption applies to the sale and consumption of hydrogen fuel.
- The exemption begins on July 1, 2026.
- The exemption does not apply to local sales and use taxes.
- The exemption does not apply to taxes dedicated to local government funding (e.g., Local Revenue Fund 2011).
- Defines key terms related to hydrogen fuel, including ‘hydrogen fuel,’ ‘hydrogen fuel cell,’ and ‘hydrogen fuel station.’
- Requires the California Department of Tax and Fee Administration to report on the impact of the exemption annually.
- The exemption is set to expire on July 1, 2030.
Who is affected
- Retailers of hydrogen fuel
- Consumers of hydrogen fuel
- Local governments (counties, cities, and districts)
- The California Department of Tax and Fee Administration
- Vehicle manufacturers
Notable changes
Bill text
Read the latest version inline or switch to a previous version.
Text extraction is in progress. View the official source.
Arguments
Reasons offered for and against this legislation.
Arguments in favor
No arguments in favor have been submitted.
Submit yoursArguments opposed
No arguments opposed have been submitted.
Submit yours