Amend HB 2982 (House committee printing) by adding the following appropriately numbered Sections and renumbering the remaining Sections of the bill: SECTION ____. Section 162.227, Tax Code, is amended by adding Subsection (c-1) 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: (1) the license holder or person paid tax on diesel fuel; (2) the diesel fuel is used in this state by movable specialized equipment used in oil field well servicing; and (3) the person who purchased the diesel fuel has received or is eligible to receive a federal diesel fuel tax refund under the Internal Revenue Code of 1986 for the diesel fuel used by movable specialized equipment used in oil field well servicing. SECTION ____. This Act takes effect September 1, 2007.