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Amend the Dunnam amendment (Amendment packet, pages 51-52) by
striking page 1, lines 4, through page 2, line 19, and substituting
the following:
SECTION ____. Subchapter E, Chapter 171, Tax Code, is
amended by adding Section 171.213 to read as follows:
Sec. 171.213. BIENNIAL REPORT BY COMPTROLLER. (a) Before
the beginning of each regular session of the legislature, the
comptroller shall submit to the governor, the lieutenant governor,
and the speaker of the house of representatives a report:
(1) that states:
(A) the total compensation reported by entities
filing annual reports under this chapter, including wages and cash
compensation, employee benefits, active duty military
compensation, and undocumented worker compensation;
(B) the margin reported by entities filing annual
reports under this chapter, including the method by which this
figure was calculated;
(C) the apportionment factor reported by
entities filing annual reports under this chapter;
(D) the taxable margin reported by entities
filing annual reports under this chapter, including the method by
which this figure was calculated;
(E) the tax due reported by entities filing
annual reports under this chapter, including the tax rate applied;
(F) tax credits claimed by entities filing annual
reports under this chapter; and
(G) the net tax due reported by entities filing
annual reports under this chapter; and
(2) that states, to the extent the comptroller
otherwise has collected the information:
(A) the total amount of gross revenue reported by
entities filing annual reports under this chapter, including
specific categories of gross revenue;
(B) the total amount of deductions from gross
revenue claimed by entities filing annual reports under this
chapter, including specific categories of deductions; and
(C) the total cost of goods sold reported by
entities filing annual reports under this chapter, including
details of the direct costs of acquiring or producing goods and the
costs related to the acquisition and production of goods.
(b) The report shall, to the extent possible, categorize the
information required by this section using:
(1) the two-digit standard industrial classification
or North American industrial classification of entities filing
annual reports under this chapter; and
(2) the gross revenue reported by entities filing
annual reports under this chapter.
(c) The comptroller may not include in the report
information that is confidential by law.