The search for free-standing 2D materials has been one of the most important subjects in the field of studies on 2D materials and their applications. Recently, a free-standing monolayer of hydrogenated boron (HB) sheet has been synthesized by hydrogenation of borophene. The HB sheet is also called borophane, and its application is actively studied in many aspects. Here, we review recent studies on the electronic structures of polymorphic sheets of borophane. A hydrogenated boron sheet with a hexagonal boron frame was shown to have a semimetallic electronic structure by experimental and theoretical analyses. A tight-binding model that reproduces the electronic structure was given and it allows easy estimation of the properties of the material. Hydrogenated boron sheets with more complicated nonsymmorphic boron frames were also analyzed. Using the symmetry restrictions from the nonsymmorphic symmetry and the filling factor of hydrogenated boron sheets, the existence of a Dirac nodal line was suggested. These studies provide basic insights for research on and device applications of hydrogenated boron sheets.