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.