H.B. No. 3487 introduces a new provision in the Texas Tax Code that allows owners of food service establishments participating in a qualified oyster shell recycling program to deduct certain amounts from their taxable sales when calculating sales and use taxes owed to the comptroller of public accounts. Specifically, the bill defines a "food service establishment" and a "qualified oyster shell recycling program," and permits taxpayers to deduct $2 for every 50 pounds of oyster shells collected and recycled through such programs. This deduction applies to the year, quarter, or month in which the sale is reported.

The bill also grants the comptroller the authority to require information from taxpayers to verify the accuracy of the deductions claimed and allows for collaboration with the Parks and Wildlife Department in recognizing qualified recycling programs. Importantly, the changes enacted by this bill will not affect tax liabilities that accrue before October 1, 2025, and the former law will remain in effect for those liabilities. The new provisions will take effect on October 1, 2025.

Statutes affected:
Introduced: ()
House Committee Report: ()
Engrossed: ()
Senate Committee Report: ()
Enrolled: ()