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TexasHB 348689th Legislature Regular SessionHouseWALLET

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.

Sponsored By: Todd Hunter, Lois Kolkhorst (Republican), Terri Leo Wilson

Signed by Governor

Business & Commerce--GeneralTaxation--FranchiseTaxation--SalesOYSTERSCOMPTROLLER OF PUBLIC ACCOUNTS

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Restaurant tax break for Texas farm-raised oysters

Beginning October 1, 2025, restaurant owners can deduct $5 from taxable sales for every 100 qualifying oysters purchased. The deduction applies separately to each food service establishment with a sales tax permit issued to that owner. Oysters must be farm-raised in Texas waters under state and federal rules, and bought for preparation and service there. Owners claim the deduction for the year, quarter, or month in which the sale is reported. This reduces taxable sales, not taxes owed by $5; actual savings depend on the tax rate. The Texas comptroller can request information to check deductions and adopt rules to run the program. Tax debts from before October 1, 2025, remain subject to the former law, including collection and enforcement.

Sponsors & Cosponsors

Sponsors

  • Todd Hunter

    House

  • Lois Kolkhorst

    Republican • Senate

  • Terri Leo Wilson

    House

Cosponsors

  • Adam Hinojosa

    Republican • Senate

  • Juan "Chuy" Hinojosa

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 500 • No: 67

House vote • 5/28/2025

Record vote

Yes: 114 • No: 21

Senate vote • 5/23/2025

Record vote

Yes: 26 • No: 5

Senate vote • 5/23/2025

Record vote

Yes: 26 • No: 5

Senate vote • 5/23/2025

Record vote

Yes: 26 • No: 5

Senate vote • 5/23/2025

Record vote

Yes: 26 • No: 5

House vote • 5/8/2025

Record vote

Yes: 131 • No: 11

House vote • 5/7/2025

Record vote

Yes: 126 • No: 14

Senate vote • Unknown

Committee vote: Finance

Yes: 12 • No: 1

House vote • Unknown

Committee vote: Ways & Means

Yes: 13 • No: 0

Actions Timeline

  1. Effective on . . . . . . . . . . . . . . . (October 1, 2025)

    6/20/2025House

  2. Signed by the Governor

    6/20/2025House

  3. Sent to the Governor

    5/31/2025House

  4. Signed in the Senate

    5/31/2025Senate

  5. Signed in the House

    5/30/2025House

  6. Reported enrolled

    5/29/2025House

  7. House concurs in Senate amendment(s)-reported

    5/28/2025Senate

  8. Text of Senate Amendment(s)

    5/28/2025House

  9. Record vote (RV#3962)

    5/28/2025House

  10. House concurs in Senate amendment(s)

    5/28/2025House

  11. Senate Amendments Analysis distributed

    5/24/2025House

  12. Senate Amendments distributed

    5/24/2025House

  13. Senate passage as amended reported

    5/24/2025House

  14. Record vote

    5/23/2025Senate

  15. Passed

    5/23/2025Senate

  16. Read 3rd time

    5/23/2025Senate

  17. Record vote

    5/23/2025Senate

  18. Three day rule suspended

    5/23/2025Senate

  19. Record vote

    5/23/2025Senate

  20. Read 2nd time & passed to 3rd reading

    5/23/2025Senate

  21. Record vote

    5/23/2025Senate

  22. Rules suspended-Regular order of business

    5/23/2025Senate

  23. Placed on intent calendar

    5/23/2025Senate

  24. Co-sponsor authorized

    5/23/2025Senate

  25. Committee report printed and distributed

    5/22/2025Senate

Bill Text

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