Amend HB 2129 by adding the following appropriately numbered 
section as follows:
	SECTION __.  Subchapter H, Chapter 151, Tax Code, is amended 
by adding Section 151.356 to read as follows:
	Sec. 151.356.  NONVEHICULAR FUEL CELLS.  (a)  In this section, 
"fuel cell" means a device that uses fuel, oxygen, and a catalyst to 
generate electricity by electrochemical means.
	(b)  The sale, use, or other consumption of a fuel cell is 
exempted from the taxes imposed by this chapter unless the fuel cell 
is designed to be the source of motive power of a vehicle or 
provides the motive power of a vehicle.
	(c)  This section expires January 1, 2013.