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.
- Jurisdiction:
- Texas
- Type:
- Incentives
- Last action:
- Jun 20, 2025
What this law has produced
45 acres
of oyster reef restored
That's ≈ 26 football pitches
TX HB3487 (effective Oct 1, 2025) lets restaurants reduce their taxable sales base by $2 for every 50 lbs of oyster shells recycled — roughly 16¢ of actual sales-tax relief per 50 lbs at an ~8% rate, a financial lever to scale the shell recovery that feeds reef restoration. The programs it incentivizes, led by the Sink Your Shucks initiative, have reclaimed 3M+ lbs of shell and restored more than 45 acres of reef across the Mission-Aransas Estuary (Copano, Aransas, and St. Charles Bays) since 2009. The law is new, so the acreage reflects the activity it now subsidizes, not the deduction alone.
Produced by a program the law funds or incentivizesAs of Oct 1, 2025Source: Harte Research Institute — Sink Your Shucks ↗
Confirm your obligations under this measure and track its implementing rules
Program page →No designated program action is recorded for this measure yet — treat the above as the general obligation and verify against the source text.
“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.”
“"Qualified oyster shell recycling program" means an oyster shell recycling program recognized by the comptroller as a qualified oyster shell recycling program.”
Full bill text
H.B. No. 3487 AN ACT 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. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended by adding Section 151.434 to read as follows: Sec. 151.434. DEDUCTION 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 from the taxpayer's taxable sales for the year, quarter, or month in which the sale is reported 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 from the taxpayer's taxable sales for a year, 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 year, 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 by the taxpayer under this section. The comptroller may request the assistance of the Parks and Wildlife Department in determining whether an oyster shell recycling program should be recognized as a qualified oyster shell recycling program and may consult with the department regarding other matters related to the implementation and administration of this section. (e) The comptroller may adopt rules necessary to implement and administer this section, and may consult with the Parks and Wildlife Department and other relevant institutions and organizations when adopting the rules. SECTION 2. The change in law made by this Act does not affect tax liability accruing before October 1, 2025. That liability continues in effect as if this Act 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. ______________________________ ______________________________ President of the Senate Speaker of the House I certify that H.B. No. 3487 was passed by the House on May 8, 2025, by the following vote: Yeas 129, Nays 10, 1 present, not voting; and that the House concurred in Senate amendments to H.B. No. 3487 on May 28, 2025, by the following vote: Yeas 124, Nays 6, 2 present, not voting. ______________________________ Chief Clerk of the House I certify that H.B. No. 3487 was passed by the Senate, with amendments, on May 25, 2025, by the following vote: Yeas 29, Nays 2. ______________________________ Secretary of the Senate APPROVED: __________________ Date __________________ Governor
Full text as ingested · via legiscan. Verify against the official source above.