Floor Packet Page No. 483                                                   



	

Amend CSHB 3 by adding the following appropriately numbered 

section to Part A of Article 3 of the bill and renumbering 

subsequent sections accordingly:

	SECTION 3A.    . (a)  There are exempted from the increase in 

the rate of the tax imposed by Chapter 151, Tax Code, that is made by 

this part the receipts from the sale, use, or rental and the 

storage, use, or consumption in this state of taxable items, if:

		(1)  the items are used:                                                      

			(A)  for the performance of a construction 

contract entered into on or before August 1, 2005, if the contract 

is not subject to change or modification because of the tax rate 

increase made by this part; or

			(B)  pursuant to an obligation of a bid submitted 

for a construction contract submitted on or before August 1, 2005, 

if the bid may not be withdrawn, modified, or changed because of the 

tax rate increase made by this part; and

		(2)  an electronic or paper copy of the contract or bid 

on which the exemption is claimed is given by the taxpayer to the 

comptroller not later than October 1, 2005.

	(b)  The exemption provided by this section expires August 

14, 2008.