Texas HB3487 allows restaurants participating in oyster shell recycling programs to deduct sales tax based on oyster shell collection.

Texas HB3487 amends the Tax Code to allow restaurant owners who participate in oyster shell recycling programs to deduct from their sales and use tax liability. For each food service establishment, owners can deduct $2 for every 50 pounds of oyster shells collected and provided to a recycling project. The comptroller can require additional information to verify the deduction and may consult with the Parks and Wildlife Department when adopting rules. This change does not affect tax liabilities accruing before October 1, 2025.

Texas HB3487 allows restaurants participating in oyster shell recycling programs to deduct sales tax based on oyster shell collection.

Texas HB3487 amends the Tax Code to allow restaurant owners who participate in oyster shell recycling programs to deduct from their sales and use tax liability. For each food service establishment, owners can deduct $2 for every 50 pounds of oyster shells collected and provided to a recycling project. The comptroller can require additional information to verify the deduction and may consult with the Parks and Wildlife Department when adopting rules. This change does not affect tax liabilities accruing before October 1, 2025.