Monitoring the Session

HB 3487

Hunter’s bill giving restaurants a tax break for oyster shells

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 participate in an oyster shell recycling program are required to remit to the comptroller of public accounts.

Caption from analyzed text · version S.

Summary

$2 off taxable sales per 50 pounds recycled.

The bill lets a restaurant owner subtract $2 from their taxable sales for every 50 pounds of oyster shells they send to a recycling project through a program the comptroller recognizes. It touches restaurant owners who hold a sales tax permit and join a qualified oyster shell recycling program, plus the comptroller, who decides which programs qualify and can consult Parks and Wildlife. Starting October 1, 2025, those restaurants owe somewhat less sales tax, tied to how many pounds of shell they recycle.

Receipt

The receipt

89R-HB3487 · 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 participate in an oyster shell recycling program are required to remit to the comptroller of public accounts.

WHAT IT DOES

$2 off taxable sales per 50 pounds recycled.

The bill lets a restaurant owner subtract $2 from their taxable sales for every 50 pounds of oyster shells they send to a recycling project through a program the comptroller recognizes. It touches restaurant owners who hold a sales tax permit and join a qualified oyster shell recycling program, plus the comptroller, who decides which programs qualify and can consult Parks and Wildlife. Starting October 1, 2025, those restaurants owe somewhat less sales tax, tied to how many pounds of shell they recycle.

CHARGES

[ ] NONE FOUND

TOTAL

No significant fiscal implication to the State is anticipated.

LBB estimate · fiscal note version F · source

Sources

Fiscal note · version F · May 25, 2025

No first-year general revenue figure available here.

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#1723
  18. Statement(s) of vote recorded in Journal
  19. Read 3rd time
  20. Passed
  21. Record vote RV#1828
  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. Recommended for local & uncontested calendar
  34. Committee report printed and distributed
  35. Placed on local & uncontested calendar
  36. Laid before the Senate
  37. Read 2nd time & passed to 3rd reading
  38. Vote recorded in Journal
  39. Three day rule suspended
  40. Record vote
  41. Read 3rd time
  42. Passed
  43. Record vote
  44. Senate passage as amended reported
  45. Senate Amendments distributed
  46. Senate Amendments Analysis distributed
  47. House concurs in Senate amendment(s)
  48. Record vote RV#3969
  49. Statement(s) of vote recorded in Journal
  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

No verified beat found.

SIGNED FOR BY

House · 129 yea · 10 nay

Senate · 29 yea · 2 nay

Sources

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

Senate: Final passage · May 25, 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.

Votes6

House May 28, 2025

Yea
124
Nay
6
Present, not voting
2
Absent
9
Excused
9
Names

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

House journal

Sources

Record 3969

Representative Hunter moved to concur in the senate amendments to HB 3487. The motion to concur in the senate amendments to HB 3487 prevailed by (Record 3969): 124 Yeas, 6 Nays, 2 Present, not voting.

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

  • Yea: 124 (published)
  • Nay: 6 (published)
  • Present, not voting: 2 (published)
  • Absent: 9 (derived from named list)
  • Excused: 9 (derived from named list)

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

Senate May 25, 2025

Final passage

Yea
29
Nay
2
Present, not voting
Not printed
Absent
Not printed
Excused
Not printed
Names

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

Senate journal

Names were not printed for yea. Only the named positions are included in member records.

The journal row lists three votes in order: passage to third reading, suspension of the three-day rule, and final passage. This entry records final passage. Repeated tallies belong to separate votes.

Sources

CSHB 3487 (Kolkhorst) 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. (viva voce vote) (29-2) "Nays" Hughes, Sparks (29-2) "Nays" Hughes, Sparks

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

  • Yea: 29 (published)
  • Nay: 2 (published)
  • Present, not voting: Not printed
  • Absent: Not printed
  • Excused: Not printed

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

Senate May 25, 2025

Suspension of the three-day rule

Yea
29
Nay
2
Present, not voting
Not printed
Absent
Not printed
Excused
Not printed
Names

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

Senate journal

Names were not printed for yea. Only the named positions are included in member records.

The journal row lists three votes in order: passage to third reading, suspension of the three-day rule, and final passage. This entry records suspension of the three-day rule. Repeated tallies belong to separate votes.

Sources

CSHB 3487 (Kolkhorst) 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. (viva voce vote) (29-2) "Nays" Hughes, Sparks (29-2) "Nays" Hughes, Sparks

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

  • Yea: 29 (published)
  • Nay: 2 (published)
  • Present, not voting: Not printed
  • Absent: Not printed
  • Excused: Not printed

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

Senate May 25, 2025

Passage to third reading

Yea
Not printed
Nay
Not printed
Present, not voting
Not printed
Absent
Not printed
Excused
Not printed
Names

Senate journal

Names were not printed. No individual positions are inferred.

The journal row lists three votes in order: passage to third reading, suspension of the three-day rule, and final passage. This entry records passage to third reading. Repeated tallies belong to separate votes.

Voice vote. No numeric tally or individual yeas are inferred.

Sources

CSHB 3487 (Kolkhorst) 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. (viva voce vote) (29-2) "Nays" Hughes, Sparks (29-2) "Nays" Hughes, Sparks

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

  • Yea: Not printed
  • Nay: Not printed
  • Present, not voting: Not printed
  • Absent: Not printed
  • Excused: Not printed

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

House May 8, 2025

Yea
129
Nay
10
Present, not voting
1
Absent
8
Excused
2
Names

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

House journal

Sources

Record 1828

HB 3487 was passed by (Record 1828): 129 Yeas, 10 Nays, 1 Present, not voting.

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

  • Yea: 129 (published)
  • Nay: 10 (published)
  • Present, not voting: 1 (published)
  • Absent: 8 (derived from named list)
  • Excused: 2 (derived from named list)

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

House May 7, 2025

Yea
109
Nay
13
Present, not voting
1
Absent
6
Excused
21
Names

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

House journal

Sources

Record 1723

HB 3487 was passed to engrossment by (Record 1723): 109 Yeas, 13 Nays, 1 Present, not voting.

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

  • Yea: 109 (published)
  • Nay: 13 (published)
  • Present, not voting: 1 (published)
  • Absent: 6 (derived from named list)
  • Excused: 21 (derived from named list)

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

Witnesses22
For
21
Against
1
On
0
Names

For

  • City of Corpus Christi2 registrations
  • City of Port Aransas1 registration
  • Coastal Conservation Association - Texas1 registration
  • Galveston Bay Foundation2 registrations
  • Nueces County1 registration
  • Self4 registrations
  • Self; Copano Oyster Company1 registration
  • Self; Texas Farm Raised Oysters1 registration
  • Self; Texas Oyster Mariculture Association1 registration
  • Self; Texas Surf Conservancy1 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
Sources

22 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

No significant fiscal implication to the State is anticipated.

LBB estimate · fiscal note version F · source

Sources

Fiscal note · version F · May 25, 2025

No first-year general revenue figure available here.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

How this was graded

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 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

Sponsors
Lois KolkhorstRSenate 18
Cosponsors
Juan "Chuy" HinojosaDSenate 20

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

Senate committee · Finance · Committee vote 13 aye, 0 nay, 2 absent · Out of committee

Subjects

Environment--Recycling

Parks & Wildlife--General

Parks & Wildlife--Hunting & Fishing

Taxation--General

Taxation--Sales

OYSTERS

RESTAURANTS

COMPTROLLER OF PUBLIC ACCOUNTS

Text

The text as introduced · 395 words

89R15039 CJC-F

By: Hunter
H.B. No. 3487

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 participate in an

oyster shell recycling program 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

PARTICIPATING IN OYSTER SHELL RECYCLING PROGRAM. (a) In this

section:

(1) "Food service establishment" has the meaning

assigned by Section 437.001, Health and Safety Code.

(2) "Qualified oyster shell recycling program" means

an oyster shell recycling program recognized by the comptroller as

a qualified oyster shell recycling program.

(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 participates in a qualified oyster shell

recycling program.

(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 $2 for each 50 pounds of

oyster shells collected at the food service establishment and

provided by the taxpayer to a project that recycles oyster shells as

a result of the taxpayer's participation in a qualified oyster

shell recycling program 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, and may consult with the Parks and

Wildlife Department when adopting the rules.

SECTION 2. Section 151.4245, Tax Code, as added by this Act,

does not affect tax liability accruing before October 1, 2025. That

liability continues in effect as if Section 151.4245, Tax Code, 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.