Amend the Serna amendment to CSHB 4 (page 257 of the amendment book) as follows: Amend CSHB 4 as follows: (1) On page 227, line 3, between "(16)" and "motor", insert "fees in excess of $100 for". (2) On page 159, line 20, between "capital" and the semicolon, insert "not to exceed $100,000". (3) On page 178, line 19, between "income" and "included", insert "not to exceed $100,000".