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

Texas House Bill 3486, effective October 1, 2025, allows restaurant owners who purchase Texas farm-raised oysters to deduct the cost of these oysters from their taxable sales. This deduction reduces the amount of sales and use taxes they owe to the state, aiming to support local oyster farmers and encourage restaurants to source oysters locally.

Supporters of HB3486 argue that the bill provides a financial incentive for restaurants to buy locally farmed oysters, thereby boosting the state's aquaculture industry and promoting sustainable seafood practices. They believe this will strengthen the local economy and support small-scale oyster farmers.

Critics of HB3486 express concerns that the tax deduction could lead to a decrease in state tax revenues, potentially affecting funding for public services. They also worry that the benefits may be limited to a small segment of the restaurant industry, raising questions about the fairness and broader impact of the policy.