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.

HB 3486 allows restaurants in Texas to reduce the sales tax they owe by $5 for every 100 Texas farm-raised oysters they purchase for preparation and service. It directly affects restaurants that own food service establishments and buy oysters cultivated in Texas waters under state and federal regulations. The bill creates a specific tax deduction applied to taxable sales, calculated per oyster purchase, rather than changing the overall tax rate. This policy change takes effect October 1, 2025, and applies only to oysters grown and harvested within Texas.