Amend HB 2086 as follows: (1) On page 1, line 6, between "WAGES." and "In this subtitle", insert "(a)". (2) On page 1, strike lines 12-20 and substitute the following: (A) $9,000, for a calendar year before calendar year 2002; and (B) for calendar year 2002 and each succeeding calendar year, the amount of remuneration set as provided by Subsection (b); (3) On page 3, between lines 14 and 15, insert the following: (b) In calendar year 2002 and each subsequent calendar year, the remuneration on which an employer shall pay taxes shall increase by $1000 in the calendar year following the assessment of a deficit tax under Section 204.063. For each calendar year in which a deficit tax is assessed, the remuneration on which an employer shall pay taxes shall remain at the level applicable to the previous calendar year. The maximum amount of remuneration taxable under this subsection is $12,000 for any calendar year.