PRIA Logo™
TexasHB 348789th 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 participate in an oyster shell recycling program are required to remit to the comptroller of public accounts.

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

Signed by Governor

Environment--RecyclingParks & Wildlife--GeneralParks & Wildlife--Hunting & FishingTaxation--GeneralTaxation--SalesOYSTERSRESTAURANTSCOMPTROLLER OF PUBLIC ACCOUNTS

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

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

Restaurant tax break for recycling oyster shells

Beginning October 1, 2025, Texas food service owners get a sales and use tax deduction for recycling oyster shells. Each location must have a Texas sales tax permit issued to the owner. Owners can subtract $2 from taxable sales for every 50 pounds of qualifying shells at each location. Shells must be collected there and provided to a recycling project through a Comptroller-recognized program during the reporting period. That period can be a year, quarter, or month. This reduces taxable sales, not the tax bill by $2. The Comptroller can request proof, adopt rules, and consult the Parks and Wildlife Department about program approval. Taxes owed for periods before October 1, 2025, remain governed by prior law.

Sponsors & Cosponsors

Sponsors

  • Todd Hunter

    House

  • Lois Kolkhorst

    Republican • Senate

  • Terri Leo Wilson

    House

Cosponsors

  • Juan "Chuy" Hinojosa

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 388 • No: 29

House vote • 5/28/2025

Record vote

Yes: 124 • No: 6

Senate vote • 5/25/2025

Record vote

Yes: 0 • No: 0

Senate vote • 5/25/2025

Record vote

Yes: 0 • No: 0

House vote • 5/8/2025

Record vote

Yes: 129 • No: 10

House vote • 5/7/2025

Record vote

Yes: 109 • No: 13

House vote • Unknown

Committee vote: Ways & Means

Yes: 13 • No: 0

Senate vote • Unknown

Committee vote: Finance

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. Statement(s) of vote recorded in Journal

    5/28/2025House

  10. Record vote (RV#3969)

    5/28/2025House

  11. House concurs in Senate amendment(s)

    5/28/2025House

  12. Senate Amendments Analysis distributed

    5/25/2025House

  13. Senate Amendments distributed

    5/25/2025House

  14. Senate passage as amended reported

    5/25/2025House

  15. Record vote

    5/25/2025Senate

  16. Passed

    5/25/2025Senate

  17. Read 3rd time

    5/25/2025Senate

  18. Record vote

    5/25/2025Senate

  19. Three day rule suspended

    5/25/2025Senate

  20. Vote recorded in Journal

    5/25/2025Senate

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

    5/25/2025Senate

  22. Laid before the Senate

    5/25/2025Senate

  23. Placed on local & uncontested calendar

    5/25/2025Senate

  24. Committee report printed and distributed

    5/22/2025Senate

  25. Recommended for local & uncontested calendar

    5/22/2025Senate

Bill Text

Related Bills

Back to State Legislation