Amend CSHB 4 by adding a new SECTION 4.091 to read as follows: SECTION 4.091. Section 151.346, Tax Code, is amended by adding Subsection (f) to read as follows: (f) For transactions involving a service that becomes taxable after August 31, 1997, "affiliated entities" includes a business trust, corporation, limited liability company, limited liability partnership, limited partnership, or general partnership 50 percent of which is owned, directly or indirectly, by an entity that is part of a group of entities connected through ownership with a common parent, and without regard to whether the entities report their income to the Internal Revenue Service on a single consolidated return for the tax year in which the transaction occurs.