H.B. No. 3486 introduces a new provision in the Texas Tax Code that allows owners of food service establishments to deduct a specific amount from their taxable sales when they purchase Texas farm-raised oysters. The bill defines "food service establishment" and "Texas farm-raised oyster," and stipulates that for every 100 oysters purchased, a taxpayer can deduct $5 from their taxable sales for the applicable reporting period. This deduction is intended to support local oyster farming and encourage restaurants to use Texas-sourced seafood.

Additionally, the bill grants the comptroller the authority to require information from taxpayers to verify the accuracy of the deductions claimed and allows the comptroller to adopt necessary rules for the implementation of this section. The changes made by this Act will not affect tax liabilities that accrued before its effective date of October 1, 2025, ensuring that previous tax laws remain in effect for any liabilities incurred prior to this date.

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