Amend CSHB 2424, in SECTION 55 of the bill, in Section 171.802, Tax Code, by adding Subsection (e) to read as follows: (e) A corporation may claim a credit or take a carryforward credit for a qualified capital investment made on or after January 1, 2003, without regard to whether the county in which it makes the qualified capital investment has lost its designation as a strategic investment area if: (1) the corporation committed to the investment in that county before January 2003; (2) at the time the corporation made the commitment, the county was designated as a strategic investment area; (3) the total investment is at least $100 million; (4) the county has a population of less than 15,700; and (5) the corporation made a qualified capital investment in the county in each of the two years preceding the year in which the corporation made the qualified capital investment under this subsection.