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Floor Packet Page No. 412                                                   



	

Amend CSHB 3 as by adding the following section in the 

appropriate place:  

	SECTION 2C.     . Subchapter B, Chapter 171, Tax Code, is 

amended by adding Section 171.     to read as follows:

	Sec. 171.   EXEMPTION---NONCORPORATE ENTITY ELIGIBLE FOR 

CERTAIN EXEMPTIONS.  An association, partnership, limited 

partnership, limited liability partnership or other entity that is 

not a corporation but that, because of its activities, would 

qualify for a specific exemption under this subchapter if it were a 

corporation qualifies for the exemption and is exempt from the tax 

in the same manner and under the same conditions as a corporation.