Amend the Keffer Amendment to CSHB 3 on page 9, between lines 
8 and 9, by inserting:
	Sec. 251.021. CREDIT FOR CERTAIN RESEARCH AND DEVELOPMENT 
ACTIVITIES. (a)  A business that elects to pay the tax under this 
chapter is entitled to a credit against the tax imposed under this 
chapter in the amount and under the conditions and limitations 
provided by Subchapter 0, Chapter 171, for certain research and 
development activities.
	(b)  The credit may not exceed 50 percent of the amount of tax 
due under this chapter for a calendar year.