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A BILL TO BE ENTITLED
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AN ACT
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relating to a reduction in the amount of sales and use tax |
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collections that the owners of restaurants that participate in an |
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oyster shell recycling program are required to remit to the |
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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 151.4245 to read as follows: |
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Sec. 151.4245. DISCOUNT 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 and withhold from the taxpayer's |
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tax liability for a quarter or month in which a payment is made 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 and withhold from the taxpayer's |
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tax liability for a quarter or month for each food service |
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establishment for which a permit has been issued to the taxpayer |
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under this chapter the amount equal to $2 for each 50 pounds of |
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oyster shells collected at the food service establishment and |
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provided by the taxpayer to a project that recycles oyster shells as |
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a result of the taxpayer's participation in a qualified oyster |
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shell recycling program during the 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 and withheld by the |
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taxpayer under 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 when adopting the rules. |
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SECTION 2. Section 151.4245, Tax Code, as added by this Act, |
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does not affect tax liability accruing before October 1, 2025. That |
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liability continues in effect as if Section 151.4245, Tax Code, had |
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not been enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect October 1, 2025. |