Bill > HB3486

This bill creates a new tax deduction for restaurant owners who purchase Texas farm-raised oysters, allowing them to deduct $5 for every 100 oysters bought for preparation and service at their food service establishment. The bill defines key terms such as "food service establishment" (using the definition from the Health and Safety Code) and "Texas farm-raised oysters" (oysters cultivated in Texas waters in compliance with state and federal regulations). Restaurant owners can claim this deduction when reporting their taxable sales for a specific year, quarter, or month, and the comptroller of public accounts has the authority to request additional information to verify the deduction's accuracy and to adopt rules for implementing the provision. The tax deduction is designed to support local oyster farmers by providing a financial incentive for restaurants to purchase oysters raised in Texas. The bill will take effect on October 1, 2025, and does not apply to tax liabilities accrued before that date.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB3486