By: Hunter, et al. H.B. No. 3487
        (Senate Sponsor - Kolkhorst, et al.)
         (In the Senate - Received from the House May 9, 2025;
  May 12, 2025, read first time and referred to Committee on Finance;
  May 22, 2025, reported adversely, with favorable Committee
  Substitute by the following vote:  Yeas 13, Nays 0; May 22, 2025,
  sent to printer.)
Click here to see the committee vote
 
  COMMITTEE SUBSTITUTE FOR H.B. No. 3487 By:  Hinojosa of Hidalgo
 
 
A BILL TO BE ENTITLED
 
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.
 
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