Amend HB 2139, House Engrossment, as follows:
      (1)  On page 2, following line 1, insert the following new
      "(f)  Any debt canceled pursuant to an agreement authorized
by Finance Code Section 348.208(e) by a retail seller that is a
dealer licensed under Chapter 503, Transportation Code, or any
affiliate of such retail seller, who extends credit under a retail
installment contract to a purchaser of a used motor vehicle sold by
the motor vehicle dealer, or an affiliate of such dealer with a
direct or indirect interest in the retail installment contract, is
entitled to credit or reimbursement for the motor vehicle sales tax
paid.  The dealer shall also be entitled to a credit or
reimbursement for motor vehicle sales tax paid on the portion of
the debt that has been determined to be worthless and actually
charged off for federal income tax purposes; or the remaining
unpaid balance of the sales price of the motor vehicle after the
motor vehicle is repossessed under a retail installment contract or
debt cancellation agreement.
      (g)  For purposes of subsection (f), afiliate means any
entity or entities that would be classified as a member of a group
under 26 U.S.C. Section 1504 or 1563."