89R15039 CJC-F
By: Hunter H.B. No. 3487
A BILL TO BE ENTITLED
AN ACT
relating to a reduction in the amount of sales and use tax
collections that the owners of restaurants that participate in an
oyster shell recycling program 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 151.4245 to read as follows:
Sec. 151.4245. DISCOUNT FOR CERTAIN TAXPAYERS
PARTICIPATING IN OYSTER SHELL RECYCLING PROGRAM. (a) In this
section:
(1) "Food service establishment" has the meaning
assigned by Section 437.001, Health and Safety Code.
(2) "Qualified oyster shell recycling program" means
an oyster shell recycling program recognized by the comptroller as
a qualified oyster shell recycling program.
(b) A taxpayer may deduct and withhold from the taxpayer's
tax liability for a quarter or month in which a payment is made the
amount determined under Subsection (c) if the taxpayer owns a food
service establishment and participates in a qualified oyster shell
recycling program.
(c) A taxpayer may deduct and withhold from the taxpayer's
tax liability for a 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 $2 for each 50 pounds of
oyster shells collected at the food service establishment and
provided by the taxpayer to a project that recycles oyster shells as
a result of the taxpayer's participation in a qualified oyster
shell recycling program during the 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 and withheld by the
taxpayer under this section.
(e) The comptroller may adopt rules necessary to implement
and administer this section, and may consult with the Parks and
Wildlife Department when adopting the rules.
SECTION 2. Section 151.4245, Tax Code, as added by this Act,
does not affect tax liability accruing before October 1, 2025. That
liability continues in effect as if Section 151.4245, Tax Code, 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.