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TX HB3486
Bill
Status
6/20/2025
Primary Sponsor
Todd Hunter
Click for details
AI Summary
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Food service establishment owners who purchase Texas farm-raised oysters can deduct $5 from taxable sales for every 100 oysters purchased for preparation and service at their establishment
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Texas farm-raised oysters are defined as oysters cultivated in Texas waters in compliance with all applicable state and federal regulations
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The deduction applies to each permitted food service establishment and can be claimed on yearly, quarterly, or monthly tax reporting periods
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The comptroller may require taxpayers to provide documentation to verify the accuracy of deductions claimed and may adopt rules to implement the program
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Takes effect October 1, 2025, and does not affect tax liability accrued before that date
Legislative Description
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.
Taxation
Last Action
Effective on . . . . . . . . . . . . . . . October 1, 2025
6/20/2025