HB3486 - 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 purchase Texas farm-raised oysters are required to remit to the comptroller of public accounts.

      H.B. No. 3486         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 purchase Texas farm-raised oysters 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 151.433 to read as follows:           Sec.   151.433.     DEDUCTION FOR CERTAIN TAXPAYERS PURCHASING   TEXAS FARM-RAISED OYSTERS. (a) In this section:                 (1)     "Food service establishment" has the meaning   assigned by Section 437.001, Health and Safety Code.                 (2)     "Texas farm-raised oyster" means an oyster   cultivated in the waters of this state in accordance with all   applicable state and federal regulations.           (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 purchases Texas farm-raised oysters to be   prepared and served at the establishment.           (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 $5 for every 100 Texas farm-raised   oysters purchased for preparation and service at the food service   establishment 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.           (e)     The comptroller may adopt rules necessary to implement   and administer this section.          SECTION 2.  The change in law made by this Act does not   affect tax liability accruing before the effective date of this   Act.  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. 3486 was passed by the House on May 8,   2025, by the following vote:  Yeas 131, Nays 11, 2 present, not   voting; and that the House concurred in Senate amendments to H.B.   No. 3486 on May 28, 2025, by the following vote:  Yeas 114, Nays 21,   1 present, not voting.     ______________________________   Chief Clerk of the House               I certify that H.B. No. 3486 was passed by the Senate, with   amendments, on May 23, 2025, by the following vote:  Yeas 26, Nays   5.     ______________________________   Secretary of the Senate      APPROVED: __________________                   Date                       __________________                 Governor