Bill Text: TX HB3486 | 2025-2026 | 89th Legislature | Enrolled
Bill Title: 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.
Sponsorship: Moderate Partisan Bill (Republican 4-1)
Status: (Passed) 2025-06-20 - Effective on . . . . . . . . . . . . . . . October 1, 2025 [HB3486 Detail]
Download: Texas-2025-HB3486-Enrolled.html
| H.B. No. 3486 | ||
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| 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 | ||
