Amend SB 441, on third reading, by inserting the following appropriately numbered SECTION to read as follows and renumbering subsequent SECTIONS accordingly: SECTION . Subchapter H, Chapter 151, Tax Code, is amended by adding Section 151.3185 to read as follows: Sec. 151.3185. TAXABLE ITEMS SOLD OR USED BY CERTAIN AGRICULTURAL PROCESSORS. (a) In this section: (1) "Agricultural processing" means an establishment primarily engaged in activities described in categories 2011-2099, 2221, 2231, or 3111-3199 of the 1987 Standard Industrial Classification Manual published by the federal Office of Management and Budget. (2) "Agricultural product" means an agricultural, horticultural, viticultural, or vegetable product, bees, honey, fish or other seafood, livestock, and poultry. (3) "Economically distressed county" means a county with above state average unemployment and below state average per capita income. (4) "Qualified agricultural processor" means an agricultural processor who engages in the activity of agricultural processing and meets the qualifications prescribed by Subsection (c). (5) "Rural county" means a county with a population of less than 50,000. (b) A taxable item purchased, leased, rented, stored, or used by the agricultural processing business of a qualified agricultural processor is exempted from the taxes imposed by this chapter. (c) An agricultural processor qualifies for the exemption provided by this section only if the processor: (1) establishes a new agricultural processing business in a rural county or economically distressed county or expands an existing agricultural processing business located in a rural county or economically distressed county; and (2) makes a capital investment of not less than: (A) $750,000 in establishing the business in the location described by Subdivision (1); or (B) $100,000 in expanding the business in the location described by Subdivision (1). (d) A qualified agricultural processor may claim the exemption provided by this section only until the second anniversary of the date on which the processor begins constructing or expanding a facility that is necessary or essential to the agricultural processing business described by Subsection (c) or enters into a lease for such a facility. (e) A corporation must apply to the comptroller for the exemption provided by this section. The burden of establishing entitlement to the exemption is on the agricultural processor.