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 participate in an oyster shell recycling program are required to remit to t, the official text

H.B. No. 3487

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 participate in an oyster shell recycling program

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 151.434 to read as follows:

Sec. 151.434. DEDUCTION FOR CERTAIN TAXPAYERS

PARTICIPATING IN OYSTER SHELL RECYCLING PROGRAM. (a) In this

section:

(1) "Food service establishment" has the meaning

assigned by Section 437.001, Health and Safety Code.

(2) "Qualified oyster shell recycling program" means

an oyster shell recycling program recognized by the comptroller as

a qualified oyster shell recycling program.

(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 participates in a qualified oyster shell

recycling program.

(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 $2 for each 50 pounds of oyster shells

collected at the food service establishment and provided by the

taxpayer to a project that recycles oyster shells as a result of the

taxpayer's participation in a qualified oyster shell recycling

program 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. The comptroller may request the assistance of the

Parks and Wildlife Department in determining whether an oyster

shell recycling program should be recognized as a qualified oyster

shell recycling program and may consult with the department

regarding other matters related to the implementation and

administration of this section.

(e) The comptroller may adopt rules necessary to implement

and administer this section, and may consult with the Parks and

Wildlife Department and other relevant institutions and

organizations when adopting the rules.

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

affect tax liability accruing before October 1, 2025. 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. 3487 was passed by the House on May 8,

2025, by the following vote: Yeas 129, Nays 10, 1 present, not

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

No. 3487 on May 28, 2025, by the following vote: Yeas 124, Nays 6,

2 present, not voting.

______________________________

Chief Clerk of the House

I certify that H.B. No. 3487 was passed by the Senate, with

amendments, on May 25, 2025, by the following vote: Yeas 29, Nays

2.

______________________________

Secretary of the Senate

APPROVED: __________________

Date

__________________

Governor