Substitute the following for the Coleman amendment:                          
ON PERSONAL INCOME AND BUSINESS.  No later than October 15, 2006, 
the Comptroller of Public Accounts shall submit a report to the 
governor and each member of the legislature providing a 
comprehensive analysis of the effect of certain tax policies on 
personal income and business. The report shall be updated before 
October 15, 2008. The report shall include, at a minimum, the 
	(a)  The total amount of business taxes collected under 
Article 2 of this Act;
	(b)  A profile of the businesses paying the reformed 
franchise tax by the number of employees, the two-digit standard 
industrial classification, the amount of total wages and taxable 
wages, the total amount of taxes paid, any credits used to reduce 
tax liability, the percentage of taxes paid by companies with fewer 
than 100 employees, and an estimate of the number and wages of 
workers not covered by the tax;
	(c)  A tax incidence analysis by industry sector and family 
income level of the limitation on school districts tax rates 
contained in this Act, the changes in business taxation contained 
in Article 2 of this Act, the increase in the rate of the sales tax 
on the sales tax base as that base existed prior to the effective 
date of this Act, each sales tax exemption or exclusion repealed by 
this Act; the increase in the rate of the motor vehicle sales and 
use tax contained in this Act, the increase in the rate of the boat 
and motor boat sales tax contained in this Act, the tax on 
discretionary food and drink items contained in this Act, the 
increase in rates of the cigarette and tobacco products taxes 
contained in this Act, and the changes in the Telecommunications 
Infrastructure Fund contained in this Act.
	(d)  An analysis by income level of Texans who itemize their 
federal income taxes and the amount of state sales taxes deducted 
from federal income taxes by income level and the amount of 
deductions lost due to property tax rate reductions required by 
this Act.