Bill Text: TX HB3487 | 2025-2026 | 89th Legislature | Enrolled

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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 participate in an oyster shell recycling program are required to remit to the comptroller of public accounts.

Sponsorship: Slight Partisan Bill (Republican 3-1)

Status: (Passed) 2025-06-20 - Effective on . . . . . . . . . . . . . . . October 1, 2025 [HB3487 Detail]

Download: Texas-2025-HB3487-Enrolled.html

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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