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.