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.

HB 3487 allows restaurant owners participating in a state-recognized oyster shell recycling program to reduce their sales tax liability. Specifically, it permits a $2 deduction for every 50 pounds of oyster shells recycled at their establishment and provided to a qualifying recycling project. This deduction applies to taxable sales used to calculate sales and use taxes remitted to the Texas comptroller. The bill requires restaurants to participate in a program certified by the comptroller and takes effect October 1, 2025. It directly affects restaurants with food service establishments that join the oyster shell recycling initiative.