Amend SB 461 by striking all below the enacting clause and substituting in lieu thereof the following: SECTION 1. Subchapter A, Chapter 111, Tax Code, is amended by adding Sections 111.0035 and 111.0036 to read as follows: Sec. 111.0035. ADVANCED DATABASE SYSTEM. (a) The comptroller may contract with an appropriate vendor to develop and implement an advanced database system to enhance tax collections. (b) Except as provided in Subsection (c), the total amount of compensation paid to the vendor that develops, implements, and maintains the advanced database system shall be equal to the product of: (1) the percentage stated in the contract between the comptroller and the vendor; and (2) the amount of revenue collected from audit and enforcement actions taken by the comptroller as a result of cases identified from the system. (c) The amount of compensation paid to a vendor under Subsection (b) may not exceed any maximum amount stated in the contract between the comptroller and the vendor. (d) The comptroller may pay compensation to a vendor under this section periodically and at the times specified in the contract between the comptroller and the vendor. The amount of a periodic payment shall be determined in accordance with Subsection (b), except that a case may be considered under Subsection (b)(2) only if the case: (1) becomes administratively final during the period covered by the payment; and (2) is not the subject of litigation at the end of that period. (e) A vendor may receive compensation under this section only through warrants issued or electronic funds transfers initiated by the comptroller. The compensation shall be accounted for as a subtraction from tax collections and not as a general expense of the comptroller. (f) The initial term of the first contract made under this section shall terminate not later than August 31, 1999. The comptroller may extend the contract for one or more additional terms beyond that date. (g) Except as provided by Subsection (h), a contract made under this section shall be awarded through a competitive bidding process that complies with Section 2155.132, Government Code, and Section 113.11, Title 1, Texas Administrative Code. (h) The comptroller may enter into separate contracts with additional appropriate vendors willing and able to develop and implement an advanced database system to enhance tax collections at the same rate and under the same terms and conditions as the contract awarded for such services through the competitive bidding process. (i) Except as specifically provided in this section, the comptroller may include any term or condition in a contract made under this section that the comptroller considers necessary or advisable to maximize enhancement of tax collections while otherwise protecting the state's interests. Sec. 111.0036. OUT-OF-STATE AUDITS. (a) The comptroller may contract with one or more appropriate persons to perform tax audits in any state that is not covered by a comptroller field office. A contract may provide for a person to perform tax audits in more than one state. (b) Except as provided in Subsection (c), the amount of compensation paid to a person performing tax audits under this section shall be equal to the product of: (1) the percentage stated in the contract; and (2) the amount of revenue deposited into the state treasury as a result of those audits. (c) The amount of compensation paid to a person under Subsection (b) may not exceed any maximum amount stated in the contract between the comptroller and the person. (d) The comptroller may pay compensation to a person under this section periodically and at the times specified in the contract between the comptroller and the person. The amount of a periodic payment shall be determined in accordance with Subsection (b), except that an audit may be considered under Subsection (b)(2) only if the results of the audit: (1) become administratively final during the period covered by the payment; and (2) are not the subject of litigation at the end of that period. (e) A person may receive compensation under this section only through warrants issued or electronic funds transfers initiated by the comptroller. The compensation shall be accounted for as a subtraction from tax collections and not as a general expense of the comptroller. (f) The initial term of the first contract made under this section shall terminate not later than August 31, 1999. The comptroller may extend the contract for one or more additional terms beyond that date. (g) Except as provided by Subsection (h), a contract made under this section shall be awarded through a competitive bidding process that complies with Section 2155.132, Government Code, and Section 113.11, Title 1, Texas Administrative Code. (h) The comptroller may enter into separate contracts with additional appropriate persons willing and able to perform tax audits in states that are not covered by comptroller field offices at the same rate and under the same terms and conditions as provided in the contract awarded for such services through the competitive bidding process. SECTION 2. The revenue resulting from tax audits conducted by any person with whom the comptroller of public accounts contracts under Section 111.0036, Tax Code, as added by this Act, is appropriated to the comptroller for the fiscal biennium ending August 31, 1999. The comptroller may use this appropriation only to pay contract expenses and the comptroller's direct administrative costs associated with those contracts. If the comptroller determines that the revenue appropriated to the comptroller under this section exceeds the amount necessary to pay those expenses and costs, then the comptroller shall transfer the amount of the excess to the general revenue fund or any dedicated or special funds to which the excess amount belongs. This section expires September 1, 2001. SECTION 3. The importance of this legislation and the crowded condition of the calendars in both houses create an emergency and an imperative public necessity that the constitutional rule requiring bills to be read on three several days in each house be suspended, and this rule is hereby suspended, and that this Act take effect and be in force from and after its passage, and it is so enacted.