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TX HB3487
Bill
Status
6/20/2025
Primary Sponsor
Todd Hunter
Click for details
AI Summary
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Food service establishment owners who participate in a qualified oyster shell recycling program may deduct $2 for each 50 pounds of oyster shells collected and provided to a recycling project from their taxable sales
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The comptroller of public accounts must recognize oyster shell recycling programs as "qualified" for establishments to claim the deduction
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The comptroller may request assistance from the Parks and Wildlife Department to determine whether recycling programs qualify and may require taxpayers to provide documentation verifying their deduction amounts
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The comptroller has authority to adopt rules for implementing the program, consulting with Parks and Wildlife Department and other relevant organizations
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Takes effect October 1, 2025, and applies only to tax liability accruing on or after 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 participate in an oyster shell recycling program are required to remit to the comptroller of public accounts.
Taxation
Last Action
Effective on . . . . . . . . . . . . . . . October 1, 2025
6/20/2025