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 their participation in such programs. This deduction can be applied for 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 consultation with the Parks and Wildlife Department regarding the recognition of recycling programs. The provisions of this act will take effect on October 1, 2025, and any tax liabilities incurred before this date will continue to be governed by the previous law.

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