Amend HB 3540 by inserting the following appropriately 
numbered section to read as follows and renumbering subsequent 
sections accordingly:
	SECTION ___.  Section 162.227, Tax Code, is amended by 
adding Subsections (c-1) and (c-2) to read as follows:
	(c-1)  A license holder may take a credit on a return for the 
period in which the purchase occurred, and a person who does not 
hold a license may file a refund claim with the comptroller, if the 
license holder or person paid tax on diesel fuel and the diesel fuel 
is used in this state:
		(1)  as a feedstock or other component in the further 
manufacturing of tangible personal property for resale not as a 
motor fuel; or
		(2)  in the original production of oil or gas or to 
increase the production of oil or gas.
	(c-2)  A person who does not hold a license under this 
subchapter may file a refund claim with the comptroller if the 
person paid tax on kerosene and used or consumed the kerosene in 
this state in manufacturing or as a component part of a product that 
is not a motor fuel.