Amend SB 441 by adding an appropriately numbered SECTION to read as follows and renumbering subsequent SECTIONS accordingly: SECTION . Subchapter A, Chapter 111, Tax Code, is amended by adding Section 111.0023 to read as follows: Sec. 111.0023. ADOPTION OF RULE THAT IMPOSES ADDITIONAL TAX. The comptroller may not adopt a rule or practice that extends the application of a state tax to a new class of persons, property, transactions, or other items unless the extension is specifically authorized by the legislature or required by federal law.