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AN ACT
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relating to a deduction from the amount of taxable sales used to |
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calculate the amount of sales and use taxes that the owners of |
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restaurants that participate in an oyster shell recycling program |
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are required to remit to the comptroller of public accounts. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended |
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by adding Section 151.434 to read as follows: |
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Sec. 151.434. DEDUCTION FOR CERTAIN TAXPAYERS |
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PARTICIPATING IN OYSTER SHELL RECYCLING PROGRAM. (a) In this |
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section: |
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(1) "Food service establishment" has the meaning |
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assigned by Section 437.001, Health and Safety Code. |
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(2) "Qualified oyster shell recycling program" means |
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an oyster shell recycling program recognized by the comptroller as |
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a qualified oyster shell recycling program. |
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(b) A taxpayer may deduct from the taxpayer's taxable sales |
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for the year, quarter, or month in which the sale is reported the |
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amount determined under Subsection (c) if the taxpayer owns a food |
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service establishment and participates in a qualified oyster shell |
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recycling program. |
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(c) A taxpayer may deduct from the taxpayer's taxable sales |
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for a year, quarter, or month for each food service establishment |
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for which a permit has been issued to the taxpayer under this |
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chapter the amount equal to $2 for each 50 pounds of oyster shells |
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collected at the food service establishment and provided by the |
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taxpayer to a project that recycles oyster shells as a result of the |
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taxpayer's participation in a qualified oyster shell recycling |
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program during the year, quarter, or month, as applicable. |
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(d) The comptroller may require a taxpayer to provide any |
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information the comptroller determines is reasonably necessary to |
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determine the accuracy of the amount deducted by the taxpayer under |
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this section. The comptroller may request the assistance of the |
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Parks and Wildlife Department in determining whether an oyster |
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shell recycling program should be recognized as a qualified oyster |
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shell recycling program and may consult with the department |
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regarding other matters related to the implementation and |
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administration of this section. |
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(e) The comptroller may adopt rules necessary to implement |
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and administer this section, and may consult with the Parks and |
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Wildlife Department and other relevant institutions and |
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organizations when adopting the rules. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before October 1, 2025. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 3. This Act takes effect October 1, 2025. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 3487 was passed by the House on May 8, |
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2025, by the following vote: Yeas 129, Nays 10, 1 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 3487 on May 28, 2025, by the following vote: Yeas 124, Nays 6, |
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2 present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 3487 was passed by the Senate, with |
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amendments, on May 25, 2025, by the following vote: Yeas 29, Nays |
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2. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |