House Bill No. 3487 proposes a new tax incentive for restaurant owners who participate in an oyster shell recycling program. The bill introduces Section 151.4245 to the Tax Code, allowing food service establishments that are part of a qualified oyster shell recycling program to deduct $2 for every 50 pounds of oyster shells collected and recycled. This deduction can be applied to their sales and use tax liability for the relevant quarter or month. The comptroller of public accounts is granted the authority to require necessary information from taxpayers to verify the accuracy of the deductions and to adopt rules for the implementation of this section, in consultation with the Parks and Wildlife Department.

The bill specifies that the new tax provisions will not affect any tax liabilities that accrue before October 1, 2025, meaning that any taxes due prior to this date will continue to be governed by the existing law. The act is set to take effect on October 1, 2025, providing a clear timeline for when the new tax benefits will be available to qualifying restaurant owners.

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