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89(R) HB 3486 - Enrolled version - Bill Text
H.B. No. 3486
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 purchase Texas farm-raised oysters 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 151.433 to read as follows:
Sec.
151.433.
DEDUCTION FOR CERTAIN TAXPAYERS PURCHASING
TEXAS FARM-RAISED OYSTERS. (a) In this section:
(1)
"Food service establishment" has the meaning
assigned by Section 437.001, Health and Safety Code.
(2)
"Texas farm-raised oyster" means an oyster
cultivated in the waters of this state in accordance with all
applicable state and federal regulations.
(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 purchases Texas farm-raised oysters to be
prepared and served at the establishment.
(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 $5 for every 100 Texas farm-raised
oysters purchased for preparation and service at the food service
establishment 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.
(e)
The comptroller may adopt rules necessary to implement
and administer this section.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. 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. 3486 was passed by the House on May 8,
2025, by the following vote: Yeas 131, Nays 11, 2 present, not
voting; and that the House concurred in Senate amendments to H.B.
No. 3486 on May 28, 2025, by the following vote: Yeas 114, Nays 21,
1 present, not voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 3486 was passed by the Senate, with
amendments, on May 23, 2025, by the following vote: Yeas 26, Nays
5.
______________________________
Secretary of the Senate
APPROVED: __________________
Date
__________________
Governor