Amend CSHB 4 as follows: Insert in Article 4 in the appropriate place the following: Sec. 151.346. INTERCORPORATE SERVICES. (a) There are exempt from the taxes imposed by this chapter service transactions among affiliated entities: (1) at least one of which is a corporation that report their income to the Internal Revenue Service on a single consolidated return for the tax year in which the transaction occurs; or (2) at least one of which is a limited liability company and the entities are each owned, directly or indirectly, 50% or more by the same persons.