System updates will be applied on February 19, 2026 at 6:00 PM. These updates will include changes to the user interface. Work is expected to take approximately 30 minutes to complete, during which the site will be unavailable.
Amend CSHB 9 on page 8, between lines 26 and 27, by inserting
the following:
Sec. 169.0095. TAX REFUND FOR CERTAIN RESTAURANTS AND BARS.
(a) A taxpayer who is in control of a restaurant or bar in which
smoking is not allowed under Section 169.002 or 169.005 is entitled
to a refund of 50 percent of all state taxes imposed with respect to
the operation of the restaurant or bar and remitted by the taxpayer
during the period the restaurant or bar remains a nonsmoking place,
including:
(1) state sales taxes imposed under Chapter 151, Tax
Code;
(2) franchise taxes imposed under Chapter 171, Tax
Code; and
(3) mixed beverage taxes imposed under Chapter 183, Tax
Code.
(b) The comptroller shall adopt rules to implement this
section.