Monitoring the Session

HB 3486

sales tax break for restaurants buying Texas farm-raised oysters

Became law

Verdict: No flags

No flagsInitial review
Rep. Todd HunterRHouse 32

Initial review · graded Oct 22, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade

Caption

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.

Caption from analyzed text · version S.

Summary

$5 off taxable sales per 100 oysters. The comptroller can ask for records.

The bill gives restaurants a sales tax break for buying oysters farmed in Texas waters. Any owner of a permitted food service establishment that buys Texas farm-raised oysters to cook and serve can subtract $5 for every 100 such oysters from the taxable sales it reports. Restaurants that buy those oysters send less sales tax to the state starting October 1, 2025, and the comptroller can ask for records to check the claims.

Receipt

The receipt

89R-HB3486 · 2025-02-27

SOLD BY

Rep. Todd HunterRHouse 32 Rep. Terri Leo WilsonRHouse 23

ITEM

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.

WHAT IT DOES

$5 off taxable sales per 100 oysters. The comptroller can ask for records.

The bill gives restaurants a sales tax break for buying oysters farmed in Texas waters. Any owner of a permitted food service establishment that buys Texas farm-raised oysters to cook and serve can subtract $5 for every 100 such oysters from the taxable sales it reports. Restaurants that buy those oysters send less sales tax to the state starting October 1, 2025, and the comptroller can ask for records to check the claims.

CHARGES

[ ] NONE FOUND

TOTAL

Net to General Revenue · FY 2026($64,000)

LBB estimate, flow · fiscal note version F · ( ) = negative · source

Sources

Fiscal note · version F · May 24, 2025

Estimated Two-year Net Impact to General Revenue Related Funds for HB3486, As Passed 2nd House: a negative impact of ($131,000) through the biennium ending August 31, 2027.

First year · FY 2026 · ($64,000)

Probable Net Positive/(Negative) Impact to General Revenue Related Funds

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

  1. Filed
  2. Read first time
  3. Referred to Ways & Means
  4. Scheduled for public hearing on . . .
  5. Considered in public hearing
  6. Testimony taken/registration(s) recorded in committee
  7. Left pending in committee
  8. Considered in formal meeting
  9. Reported favorably w/o amendment(s)
  10. Comte report filed with Committee Coordinator
  11. Committee report distributed
  12. Committee report sent to Calendars
  13. Considered in Calendars
  14. Placed on General State Calendar
  15. Read 2nd time
  16. Passed to engrossment
  17. Record vote RV#1708
  18. Statement(s) of vote recorded in Journal
  19. Read 3rd time
  20. Passed
  21. Record vote RV#1815
  22. Statement(s) of vote recorded in Journal
  23. Reported engrossed
  24. Received from the House
  25. Read first time
  26. Referred to Finance
  27. Co-sponsor authorized
  28. Scheduled for public hearing on . . .
  29. Considered in public hearing
  30. Testimony taken in committee
  31. Vote taken in committee
  32. Reported favorably as substituted
  33. Committee report printed and distributed
  34. Co-sponsor authorized
  35. Placed on intent calendar
  36. Rules suspended-Regular order of business
  37. Record vote
  38. Read 2nd time & passed to 3rd reading
  39. Record vote
  40. Three day rule suspended
  41. Record vote
  42. Read 3rd time
  43. Passed
  44. Record vote
  45. Senate passage as amended reported
  46. Senate Amendments distributed
  47. Senate Amendments Analysis distributed
  48. House concurs in Senate amendment(s)
  49. Record vote RV#3962
  50. Text of Senate Amendment(s)
  51. House concurs in Senate amendment(s)-reported
  52. Reported enrolled
  53. Signed in the House
  54. Signed in the Senate
  55. Sent to the Governor
  56. Signed by the Governor
  57. Effective on . . . . . . . . . . . . . . . October 1, 2025
FILED UNDER

CORPORATE WELFARE

THE TEXT

…“chapter the amount equal to $5 for every 100 Texas farm-raised”…

Bill text, Senate committee report version (S)

The bill cuts state sales tax collections to subsidize demand for one named industry, Texas oyster farming, through restaurant purchases.

SIGNED FOR BY

House · 131 yea · 11 nay

Senate · 26 yea · 5 nay

Sources

House: Final passage · May 8, 2025. Journal. Published stock for this vote. Snapshot 2026-10-19, Central time.

Senate: Final passage · May 23, 2025. Journal. Published stock for this vote. Snapshot 2026-10-19, Central time.

All floor motions and other positions below.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Todd Hunter

Donors

HillCo PAC$78KTexas Trial Lawyers Association PAC$45KMichael Gallagher$40,000

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Oct 29, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

HillCo PAC$77,645.00

HillCo PAC

$77,645.00

Cash
$57,000.00
Paid by others
$20,645.00
Total
$77,645.00
event $10,645.00Other filed descriptions $10,000.00

Also funds 131 other sitting lawmakers.

Derived recipient stock · Jul 8, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Nov 19, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100975878, 100990010, 101007811, 101058530, 101068671.

Texas Trial Lawyers Association PAC$45,000.00

Texas Trial Lawyers Association PAC

$45,000.00

Cash
$45,000.00
Paid by others
$0.00
Total
$45,000.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 14, 2024 to Oct 4, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100975878, 100990010, 101007811, 101033964, 101068671.

Michael Gallagher$40,000.00
Money

Missing data does not establish zero giving. Display amounts are rounded.

×

HillCo PAC

$77,645.00

Cash
$57,000.00
Paid by others
$20,645.00
Total
$77,645.00
event $10,645.00Other filed descriptions $10,000.00

Also funds 131 other sitting lawmakers.

Derived recipient stock · Jul 8, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Nov 19, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100975878, 100990010, 101007811, 101058530, 101068671.

×

Texas Trial Lawyers Association PAC

$45,000.00

Cash
$45,000.00
Paid by others
$0.00
Total
$45,000.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 14, 2024 to Oct 4, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100975878, 100990010, 101007811, 101033964, 101068671.

Votes7

House May 28, 2025

Yea
114
Nay
21
Present, not voting
1
Absent
6
Excused
8
Names

Named positions matched to lawmakers. See the journal for unmatched names.

House journal

Sources

Record 3962

Representative Hunter moved to concur in the senate amendments to HB 3486. The motion to concur in the senate amendments to HB 3486 prevailed by (Record 3962): 114 Yeas, 21 Nays, 1 Present, not voting.

Published stock of positions for this vote, except where marked derived.

  • Yea: 114 (published)
  • Nay: 21 (published)
  • Present, not voting: 1 (published)
  • Absent: 6 (derived from named list)
  • Excused: 8 (derived from named list)

House journal. Source snapshot 2026-10-19, Central time.

Senate May 23, 2025

Yea
26
Nay
5
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

The bill was read third time and was passed by the following vote: Yeas 26, Nays 5. (Same as previous roll call)

Published stock of positions for this vote, except where marked derived.

  • Yea: 26 (published)
  • Nay: 5 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

Senate May 23, 2025

Yea
26
Nay
5
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

Senator Kolkhorst moved that Senate Rule 7.18 and the Constitutional Rule requiring bills to be read on three several days be suspended and that CSHB 3486 be placed on its third reading and final passage. The motion prevailed by the following vote: Yeas 26, Nays 5.

Published stock of positions for this vote, except where marked derived.

  • Yea: 26 (published)
  • Nay: 5 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

Senate May 23, 2025

Yea
26
Nay
5
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

The bill was read second time and was passed to third reading by the following vote: Yeas 26, Nays 5. (Same as previous roll call)

Published stock of positions for this vote, except where marked derived.

  • Yea: 26 (published)
  • Nay: 5 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

Senate May 23, 2025

Yea
26
Nay
5
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

Senator Kolkhorst moved to suspend the regular order of business to take up for consideration CSHB 3486 at this time on its second reading: CSHB 3486, 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. The motion prevailed by the following vote: Yeas 26, Nays 5.

Published stock of positions for this vote, except where marked derived.

  • Yea: 26 (published)
  • Nay: 5 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

House May 8, 2025

Yea
131
Nay
11
Present, not voting
2
Absent
4
Excused
2
Names

Named positions matched to lawmakers. See the journal for unmatched names.

House journal

Sources

Record 1815

HB 3486 was passed by (Record 1815): 131 Yeas, 11 Nays, 2 Present, not voting.

Published stock of positions for this vote, except where marked derived.

  • Yea: 131 (published)
  • Nay: 11 (published)
  • Present, not voting: 2 (published)
  • Absent: 4 (derived from named list)
  • Excused: 2 (derived from named list)

House journal. Source snapshot 2026-10-19, Central time.

House May 7, 2025

Yea
126
Nay
14
Present, not voting
1
Absent
6
Excused
3
Names

Named positions matched to lawmakers. See the journal for unmatched names.

House journal

Sources

Record 1708

HB 3486 was passed to engrossment by (Record 1708): 126 Yeas, 14 Nays, 1 Present, not voting.

Published stock of positions for this vote, except where marked derived.

  • Yea: 126 (published)
  • Nay: 14 (published)
  • Present, not voting: 1 (published)
  • Absent: 6 (derived from named list)
  • Excused: 3 (derived from named list)

House journal. Source snapshot 2026-10-19, Central time.

Witnesses20
For
18
Against
1
On
1
Names

For

  • City of Corpus Christi2 registrations
  • City of Port Aransas1 registration
  • Coastal Conservation Association - Texas1 registration
  • Nueces County1 registration
  • Self3 registrations
  • Self; Copano Oyster Company1 registration
  • Self; Texas Farm Raised Oysters1 registration
  • Self; Texas Foundation for Conservation1 registration
  • Self; Texas Oyster Mariculture Association1 registration
  • Self; Texas Surf Conservancy1 registration
  • Self; TX Commercial Mariculture Oyster Advisory Board1 registration
  • Texas Mariculture Association1 registration
  • Texas Oyster Mariculture Association1 registration
  • Texas Restaurant Association2 registrations

Against

  • Self1 registration

On

  • Self1 registration
Sources

20 parsed registrations across the loaded witness lists.

Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.

House witness list. Source snapshot 2026-10-20, Central time.

Senate witness list. Source snapshot 2026-10-20, Central time.

Fiscal
Net to General Revenue · FY 2026($64,000)

LBB estimate, flow · fiscal note version F · ( ) = negative · source

Sources

Fiscal note · version F · May 24, 2025

Estimated Two-year Net Impact to General Revenue Related Funds for HB3486, As Passed 2nd House: a negative impact of ($131,000) through the biennium ending August 31, 2027.

First year · FY 2026 · ($64,000)

Probable Net Positive/(Negative) Impact to General Revenue Related Funds

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

How this was graded

Adversarial review by claude-opus-5-5 at high effort: No flags.

Analysis of text version S by claude-opus-5-5, Oct 22, 2026, against the published rubric.

Sources

Texas House · Filed Feb 27, 2025

06/20/2025 E Effective on . . . . . . . . . . . . . . .

Texas Legislature Online · Introduced · House Committee Report · Engrossed · Senate Committee Report · Enrolled

Data snapshot Oct 26, 2026 at 4:19 AM CDT. Grades, charges, quotes and corrections follow the published record.

Sponsors
Lois KolkhorstRSenate 18
Cosponsors
Adam HinojosaRSenate 27 Juan "Chuy" HinojosaDSenate 20

House committee · Ways & Means · Committee vote 13 aye, 0 nay · Out of committee

Senate committee · Finance · Committee vote 12 aye, 1 nay, 2 absent · Out of committee

Subjects

Business & Commerce--General

Taxation--Franchise

Taxation--Sales

OYSTERS

COMPTROLLER OF PUBLIC ACCOUNTS

Text

The text as introduced · 358 words

89R16430 CJC-D

By: Hunter
H.B. No. 3486

A BILL TO BE ENTITLED

AN ACT

relating to a reduction in the amount of sales and use tax

collections that the owners of restaurants that purchase Texas

farm-raised oysters are required to remit to the comptroller of

public accounts.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended

by adding Section 151.4245 to read as follows:

Sec. 151.4245. DISCOUNT FOR CERTAIN TAXPAYERS PURCHASING

TEXAS FARM-RAISED OYSTERS. (a) In this section:

(1) "Food service establishment" has the meaning

assigned by Section 437.001, Health and Safety Code.

(2) "Texas farm-raised oyster" means an oyster

cultivated in the waters of this state in accordance with all

applicable state and federal regulations.

(b) A taxpayer may deduct and withhold from the taxpayer's

tax liability for a quarter or month in which a payment is made the

amount determined under Subsection (c) if the taxpayer owns a food

service establishment and purchases Texas farm-raised oysters to be

prepared and served at the establishment.

(c) A taxpayer may deduct and withhold from the taxpayer's

tax liability for a quarter or month for each food service

establishment for which a permit has been issued to the taxpayer

under this chapter the amount equal to $5 for every 100 Texas

farm-raised oysters purchased for preparation and service at the

food service establishment during the quarter or month, as

applicable.

(d) The comptroller may require a taxpayer to provide any

information the comptroller determines is reasonably necessary to

determine the accuracy of the amount deducted and withheld by the

taxpayer under this section.

(e) The comptroller may adopt rules necessary to implement

and administer this section.

SECTION 2. The change in law made by this Act does not

affect tax liability accruing before the effective date of this

Act. That liability continues in effect as if this Act had not been

enacted, and the former law is continued in effect for the

collection of taxes due and for civil and criminal enforcement of

the liability for those taxes.

SECTION 3. This Act takes effect October 1, 2025.