| 5 | 3 | | |
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| 6 | 4 | | |
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| 7 | 5 | | A BILL TO BE ENTITLED |
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| 8 | 6 | | AN ACT |
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| 9 | 7 | | relating to a reduction in the amount of sales and use tax |
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| 10 | 8 | | collections that the owners of restaurants that purchase Texas |
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| 11 | 9 | | farm-raised oysters are required to remit to the comptroller of |
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| 12 | 10 | | public accounts. |
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| 13 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 14 | 12 | | SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended |
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| 15 | 13 | | by adding Section 151.4245 to read as follows: |
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| 16 | 14 | | Sec. 151.4245. DISCOUNT FOR CERTAIN TAXPAYERS PURCHASING |
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| 17 | 15 | | TEXAS FARM-RAISED OYSTERS. (a) In this section: |
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| 18 | 16 | | (1) "Food service establishment" has the meaning |
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| 19 | 17 | | assigned by Section 437.001, Health and Safety Code. |
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| 20 | 18 | | (2) "Texas farm-raised oyster" means an oyster |
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| 21 | 19 | | cultivated in the waters of this state in accordance with all |
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| 22 | 20 | | applicable state and federal regulations. |
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| 23 | 21 | | (b) A taxpayer may deduct and withhold from the taxpayer's |
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| 24 | 22 | | tax liability for a quarter or month in which a payment is made the |
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| 25 | 23 | | amount determined under Subsection (c) if the taxpayer owns a food |
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| 26 | 24 | | service establishment and purchases Texas farm-raised oysters to be |
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| 27 | 25 | | prepared and served at the establishment. |
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| 28 | 26 | | (c) A taxpayer may deduct and withhold from the taxpayer's |
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| 29 | 27 | | tax liability for a quarter or month for each food service |
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| 30 | 28 | | establishment for which a permit has been issued to the taxpayer |
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| 31 | 29 | | under this chapter the amount equal to $5 for every 100 Texas |
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| 32 | 30 | | farm-raised oysters purchased for preparation and service at the |
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| 33 | 31 | | food service establishment during the quarter or month, as |
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| 34 | 32 | | applicable. |
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| 35 | 33 | | (d) The comptroller may require a taxpayer to provide any |
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| 36 | 34 | | information the comptroller determines is reasonably necessary to |
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| 37 | 35 | | determine the accuracy of the amount deducted and withheld by the |
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| 38 | 36 | | taxpayer under this section. |
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| 39 | 37 | | (e) The comptroller may adopt rules necessary to implement |
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| 40 | 38 | | and administer this section. |
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| 41 | 39 | | SECTION 2. The change in law made by this Act does not |
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| 42 | 40 | | affect tax liability accruing before the effective date of this |
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| 43 | 41 | | Act. That liability continues in effect as if this Act had not been |
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| 44 | 42 | | enacted, and the former law is continued in effect for the |
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| 45 | 43 | | collection of taxes due and for civil and criminal enforcement of |
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| 46 | 44 | | the liability for those taxes. |
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| 47 | 45 | | SECTION 3. This Act takes effect October 1, 2025. |
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