---
type: "Bill"
title: "Taxes - As enacted, adds hydrogen gas to the definition of alternative fuel for the purposes of fuel tax law; subjects hydrogen gas to the compressed natural gas tax; exempts hydrogen gas from the sales and use tax. - Amends TCA Title 67."
description: "Taxes - As enacted, adds hydrogen gas to the definition of alternative fuel for the purposes of fuel tax law; subjects hydrogen gas to the compressed natural gas tax; exempts hydrogen gas from the sales and use tax. - Amends TCA Title 67."
jurisdiction: "us/states/tn"
legislature: "Tennessee General Assembly"
session: "113"
identifier: "SB 2307"
citation: "Tennessee SB 2307 (113)"
classification: ["bill"]
subjects: ["Taxes"]
status: "enacted"
primary_sponsors: ["Rose"]
version_count: 1
action_count: 26
vote_count: 2
first_action: "2024-01-30"
last_action: "2024-05-13"
source: "openstates"
source_identifier: "ocd-bill/0f9c6f7d-3917-4ad3-9aa2-6726a1397f45"
source_url: "http://wapp.capitol.tn.gov/apps/BillInfo/default.aspx?BillNumber=SB2307&GA=113"
source_hash: "6c15635e3bba7993299f2191ac286cf74570c57575ede4577e8f67865337a027"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-tn"]
---

# Tennessee SB 2307 (113) — Taxes - As enacted, adds hydrogen gas to the definition of alternative fuel for the purposes of fuel tax law; subjects hydrogen gas to the compressed natural gas tax; exempts hydrogen gas from the sales and use tax. - Amends TCA Title 67.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Current Version** (committee substitute) — [source](https://www.capitol.tn.gov/Bills/113/Bill/SB2307.pdf)

## Votes

- FLOOR VOTE: Motion to Adopt 4/8/2024 Passed (1) — **31–0** (pass) · upper
- SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage, refer to Senate Calendar Committee 4/2/2024 Passed (2) — **11–0** (pass) · upper

## Sponsors

- Rose — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-01-30** Filed for introduction `filing`
- **2024-01-31** Introduced, Passed on First Consideration `introduction`
- **2024-02-01** Passed on Second Consideration, refer to Senate Finance, Ways, and Means Committee `passage`
- **2024-02-13** Refer to Senate F,W&M Revenue Subcommittee
- **2024-02-27** Placed on Senate FW&M Revenue Subcommittee calendar for 3/5/2024
- **2024-03-05** Placed on Senate FW&M Revenue Subcommittee calendar for 3/12/2024
- **2024-03-05** Action deferred in Senate FW&M Revenue Subcommittee to 3/12/2024
- **2024-03-12** Refer to Senate Finance, Ways & Means Committee w/ recommendation `committee-passage-favorable`
- **2024-03-19** Placed on Senate Finance, Ways, and Means Committee calendar for 3/26/2024
- **2024-03-26** Placed on Senate Finance, Ways, and Means Committee calendar for 4/2/2024
- **2024-03-26** Action deferred in Senate Finance, Ways, and Means Committee to 4/2/2024
- **2024-04-02** Sponsor(s) Added. `sponsorship`
- **2024-04-02** Recommended for passage, refer to Senate Calendar Committee
- **2024-04-04** Placed on Senate Consent Calendar 2 for 4/8/2024
- **2024-04-08** Engrossed; ready for transmission to House `receipt`
- **2024-04-08** Passed Senate, Ayes 31, Nays 0 `passage`
- **2024-04-10** Rcvd. from S., held on H. desk.
- **2024-04-18** Passed H., Ayes 93, Nays 0, PNV 0 `passage`
- **2024-04-18** Subst. for comp. HB. `substitution`
- **2024-04-19** Enrolled and ready for signatures `enrolled`
- **2024-04-22** Signed by Senate Speaker `passage`
- **2024-04-23** Signed by H. Speaker `passage`
- **2024-04-24** Transmitted to Governor for action. `executive-receipt`
- **2024-05-01** Signed by Governor. `executive-signature`
- **2024-05-13** Effective date(s) 01/01/2025
- **2024-05-13** Pub. Ch. 859

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0f9c6f7d-3917-4ad3-9aa2-6726a1397f45`. Confidence: reported (aggregated from official Tennessee legislature records).