System updates will be applied on February 19, 2026 at 6:00 PM. These updates will include changes to the user interface. Work is expected to take approximately 30 minutes to complete, during which the site will be unavailable.
Floor Packet Page No. 42
Amend CSHB 3 as follows:
(1) On page 27, between lines 17 and 18, insert the following:
(q) A taxable entity shall exclude from its total revenue,
to the extent included under Subsection (c)(1)(A), (c)(2)(A), or
(c)(3), all revenue received that is directly derived from the
operation of a facility that is:
(1) located on property owned or leased by the federal
government; and
(2) managed or operated primarily for the benefit of
members of the armed forces of the United States.
(2) Strike page 32, lines 2 and 3, and substitute the
following:
legal fees associated with settling strikes;
(12) officers' compensation; and
(13) costs of operation of a facility that is:
(A) located on property owned or leased by the
federal government; and
(B) managed or operated primarily for the benefit
of members of the armed forces of the United States.
(3) On page 36, between lines 16 and 17, insert the
following:
(f) Subject to Section 171.1014, a taxable entity that
elects to subtract compensation for the purpose of computing its
taxable margin under Section 171.101 may not include as wages or
cash compensation amounts paid to an employee whose primary
employment is directly associated with the operation of a facility
that is:
(1) located on property owned or leased by the federal
government; and
(2) managed or operated primarily for the benefit of
members of the armed forces of the United States.