Amend SB 63 as follows: (1) In SECTION 1 of the bill, in new Section 171.852(1), Tax Code, between "hired" and "on" (senate engrossment, page 1, line 15), insert "for a position located or based in this state". (2) In SECTION 1 of the bill, in new Section 171.852(3)(A), Tax Code, between "corporation" and "for" (senate engrossment, page 1, line 23), insert "in a position located or based in this state". (3) In SECTION 1 of the bill, strike new Section 171.853(b), Tax Code (senate engrossment, page 2, lines 7-8), and substitute: (b) A corporation may claim the credit only for wages paid the qualified employee: (1) for a position located or based in this state; and (2) during the first two years of employment.