Bill > HB3487

This bill establishes a tax deduction for restaurant owners who participate in oyster shell recycling programs. Specifically, food service establishments that provide oyster shells to recycling projects can receive a $2 tax deduction for every 50 pounds of oyster shells collected. To qualify, the oyster shell recycling program must be recognized as "qualified" by the comptroller (the state's chief tax collection official). The comptroller may request additional information from participating restaurants and can consult with the Parks and Wildlife Department to determine which oyster shell recycling programs meet the qualification standards. The bill allows the comptroller to adopt rules for implementing the program and requires restaurants to obtain a permit to be eligible for the tax deduction. The tax deduction provision will take effect on October 1, 2025, and will not apply to tax liabilities accrued before that date. The goal of the bill appears to be incentivizing restaurant participation in oyster shell recycling efforts, which can help support marine ecosystem restoration and conservation.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB3487