Relating to a deduction from the amount of taxable sales used to calculate the amount of sales and use taxes that the owners of restaurants that purchase Texas farm-raised oysters are required to remit to the comptroller, the official text

H.B. No. 3486

AN ACT

relating to a deduction from the amount of taxable sales used to

calculate the amount of sales and use taxes that the owners of

restaurants that purchase Texas farm-raised oysters are required to

remit to the comptroller of public accounts.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended

by adding Section 151.433 to read as follows:

Sec. 151.433. DEDUCTION FOR CERTAIN TAXPAYERS PURCHASING

TEXAS FARM-RAISED OYSTERS. (a) In this section:

(1) "Food service establishment" has the meaning

assigned by Section 437.001, Health and Safety Code.

(2) "Texas farm-raised oyster" means an oyster

cultivated in the waters of this state in accordance with all

applicable state and federal regulations.

(b) A taxpayer may deduct from the taxpayer's taxable sales

for the year, quarter, or month in which the sale is reported the

amount determined under Subsection (c) if the taxpayer owns a food

service establishment and purchases Texas farm-raised oysters to be

prepared and served at the establishment.

(c) A taxpayer may deduct from the taxpayer's taxable sales

for a year, quarter, or month for each food service establishment

for which a permit has been issued to the taxpayer under this

chapter the amount equal to $5 for every 100 Texas farm-raised

oysters purchased for preparation and service at the food service

establishment during the year, quarter, or month, as applicable.

(d) The comptroller may require a taxpayer to provide any

information the comptroller determines is reasonably necessary to

determine the accuracy of the amount deducted by the taxpayer under

this section.

(e) The comptroller may adopt rules necessary to implement

and administer this section.

SECTION 2. The change in law made by this Act does not

affect tax liability accruing before the effective date of this

Act. That liability continues in effect as if this Act had not been

enacted, and the former law is continued in effect for the

collection of taxes due and for civil and criminal enforcement of

the liability for those taxes.

SECTION 3. This Act takes effect October 1, 2025.

______________________________
______________________________

President of the Senate
Speaker of the House

I certify that H.B. No. 3486 was passed by the House on May 8,

2025, by the following vote: Yeas 131, Nays 11, 2 present, not

voting; and that the House concurred in Senate amendments to H.B.

No. 3486 on May 28, 2025, by the following vote: Yeas 114, Nays 21,

1 present, not voting.

______________________________

Chief Clerk of the House

I certify that H.B. No. 3486 was passed by the Senate, with

amendments, on May 23, 2025, by the following vote: Yeas 26, Nays

5.

______________________________

Secretary of the Senate

APPROVED: __________________

Date

__________________

Governor