HB3487 - 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 participate in an oyster shell recycling program are required to remit to the comptroller of public accounts.

      H.B. No. 3487         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 participate in an oyster shell recycling program   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 151.434 to read as follows:           Sec.   151.434.     DEDUCTION FOR CERTAIN TAXPAYERS   PARTICIPATING IN OYSTER SHELL RECYCLING PROGRAM. (a) In this   section:                 (1)     "Food service establishment" has the meaning   assigned by Section 437.001, Health and Safety Code.                 (2)     "Qualified oyster shell recycling program" means   an oyster shell recycling program recognized by the comptroller as   a qualified oyster shell recycling program.           (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 participates in a qualified oyster shell   recycling program.           (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 $2 for each 50 pounds of oyster shells   collected at the food service establishment and provided by the   taxpayer to a project that recycles oyster shells as a result of the   taxpayer's participation in a qualified oyster shell recycling   program 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.   The comptroller may request the assistance of the   Parks and Wildlife Department in determining whether an oyster   shell recycling program should be recognized as a qualified oyster   shell recycling program and may consult with the department   regarding other matters related to the implementation and   administration of this section.           (e)     The comptroller may adopt rules necessary to implement   and administer this section, and may consult with the Parks and   Wildlife Department and other relevant institutions and   organizations when adopting the rules.          SECTION 2.  The change in law made by this Act does not   affect tax liability accruing before October 1, 2025.  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. 3487 was passed by the House on May 8,   2025, by the following vote:  Yeas 129, Nays 10, 1 present, not   voting; and that the House concurred in Senate amendments to H.B.   No. 3487 on May 28, 2025, by the following vote:  Yeas 124, Nays 6,   2 present, not voting.     ______________________________   Chief Clerk of the House               I certify that H.B. No. 3487 was passed by the Senate, with   amendments, on May 25, 2025, by the following vote:  Yeas 29, Nays   2.     ______________________________   Secretary of the Senate      APPROVED: __________________                   Date                       __________________                 Governor