Amend HB 3549 (Senate Committee Printing) by adding the
following new Section 1 and renumbering subsequent sections.
      SECTION 1.  Chapter 21, Tax Code, is amended by adding
Section 21.055 to read as follows:
      Sec. 21.055.  BUSINESS AIRCRAFT.  (a)  If an aircraft is used
for a business purpose of the owner, is taxable by a taxing unit,
and is used continually outside this state, whether regularly or
irregularly, the appraisal office shall allocate to this state the
portion of the fair market value of the aircraft that fairly
reflects its use in this state.  The appraisal office shall not
allocate to this state the portion of the total market value of the
aircraft that fairly reflects its use beyond the boundaries of this
state.
      (b)  The allocable portion of the total fair market value of
an aircraft described by Subsection (a) is presumed to be the fair
market value of the aircraft multiplied by a fraction, the
numerator of which is the number of departures by the aircraft from
a location in this state during the year preceding the tax year and
the denominator of which is the total number of departures by the
aircraft from all locations during the year preceding the tax year.
      (c)  This section does not apply to a commercial aircraft as
defined by Section 21.05.