Amend the Miller amendment to CSHB 3 (beginning on page 6 of 

the amendment packet) as follows:

	(1)  On page 1 of the amendment, between lines 12 and 13, 

insert a new Section 3_.001 to read as follows:

	SECTION 3_.001. Subchapter H, Chapter 151, Tax Code, is 

amended by adding Section 151.3175 to read as follows:

	Sec. 151.3175. PARTIAL GAS AND ELECTRICITY EXEMPTION FOR 

RESIDENTIAL USE.  (a)  The first $100 of the residential use of gas 

and electricity during a regular monthly billing period is exempt 

from the taxes imposed by this chapter.

	(b)  In this section, "residential use" means use:                      

		(1)  in a family dwelling or in a multifamily apartment 

or housing complex or building or in a part of a building occupied 

as a home or residence when the use is by the owner of the dwelling, 

apartment, complex, or building or part of the building occupied; 

or

		(2)  in a dwelling, apartment, house, or building or 

part of a building occupied as a home or residence when the use is by 

a tenant who occupies the dwelling, apartment, house, or building 

or part of a building under a contract for an express initial term 

for longer than 29 consecutive days.