TX
Texas House Bill HB3486

Texas 2025 - 89th Regular

Texas House Bill HB3486

Filed
2/27/25  
Out of House Committee
5/1/25  
Voted on by House
5/8/25  
Out of Senate Committee
5/22/25  
Voted on by Senate
5/23/25  
Governor Action
6/20/25  

Caption

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.

Impact

The introduction of HB 3486 is anticipated to positively impact both the restaurant and agricultural sectors of Texas. By lowering the taxation costs for restaurants that utilize Texas farm-raised oysters, the bill not only encourages the consumption of local seafood but also bolsters the local economy. This economic support may lead to increased job creation within the restaurant industry and promote sustainable practices in local agriculture, potentially revitalizing coastal communities that rely on oyster farming.

Summary

House Bill 3486 is designed to provide a tax deduction for restaurant owners in Texas who purchase Texas farm-raised oysters. Specifically, the bill amends the Tax Code by adding a provision that allows food service establishments to deduct $5 for every 100 Texas farm-raised oysters they buy to be prepared and served to customers. This initiative aims to support the local oyster farming industry while assisting restaurants in reducing their overall tax burden associated with these purchases.

Sentiment

The sentiment surrounding HB 3486 appears to be mostly favorable, as both stakeholders within the restaurant industry and local oyster farmers recognize the potential benefits of the bill. Supporters argue that the tax relief provided by this legislation will enable restaurants to become more competitive and financially stable. However, there might be some discussions regarding the funding sources for this tax deduction and its long-term implications on state revenue.

Contention

Notable points of contention regarding HB 3486 include concerns about the fiscal impact of tax deductions on state budgets and whether this measure sufficiently addresses the needs of all seafood providers in Texas. Some may question if the bill adequately balances the interests of related food service establishments that do not focus on oysters, and whether a broader approach might be more effective in providing economic support to multiple sectors within the food industry.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 151. Limited Sales, Excise, And Use Tax
    • Section: New Section
    • Section: New Section
    • Section: New Section
    • Section: New Section
    • Section: New Section
    • Section: New Section
    • Section: New Section

Health And Safety Code

  • Chapter 437. Regulation Of Food Service Establishments, Retail Food Stores, Mobile Food Units, And Roadside Food Vendors
    • Section: New Section
    • Section: New Section
    • Section: New Section
    • Section: New Section
    • Section: New Section
    • Section: New Section

Companion Bills

No companion bills found.

Previously Filed As

TX HB4310

Relating to the taxable items exempt from sales and use taxes.

TX HB2292

Relating to certain reimbursements and discounts allowed for the collection and payment of sales and use taxes.

TX HB2691

Relating to the authority of the comptroller of public accounts to issue certain payments to persons who are indebted or delinquent in taxes owed to the state and to state agency reporting requirements regarding such persons.

TX HB3298

Relating to an exemption from sales and use taxes for educational materials purchased by a teacher.

TX HB164

Relating to exempting textbooks purchased, used, or consumed by university and college students from sales and use taxes for limited periods.

TX HB3104

Relating to the temporary exemption of certain tangible personal property related to certain connected data center projects from sales and use taxes.

TX SB278

Relating to exempting textbooks purchased, used, or consumed by university and college students from sales and use taxes for limited periods.

TX HB5223

Relating to the amount of certain motor vehicle sales and use taxes and penalties that certain counties may retain each year.

TX SB3

Relating to the amount of the total revenue exemption for the franchise tax and the exclusion of certain taxable entities from the requirement to file a franchise tax report.

TX SCR2

Extending the duty of the comptroller of public accounts under Section 7-c, Article VIII, Texas Constitution, to deposit certain tax revenue to the state highway fund.

Similar Bills

No similar bills found.