Amend CSHB 3928 as follows:                                                  
	(1)  On page 1, line 8, strike "80 percent" and substitute 
"50 [80] percent".
	(2)  On page 1, line 10, strike "80 percent" and substitute 
"50 [80] percent".
	(3)  On page 1, line 14, strike "80 percent" and substitute 
"50 [80] percent".
	(4)  On page 1, lines 18 and 19, strike "80 percent" and 
substitute "50 percent".
	(5)  On page 1, line 20, strike "80 percent" and substitute 
"50 percent".
	(6)  On page 10, line 11, strike "$600,000" and substitute 
"$1 million".
	(7)  Add the following appropriately numbered SECTION to 
read as follows and renumber subsequent SECTIONS accordingly:
	SECTION ____.  Section 171.103(b), Tax Code, as effective 
January 1, 2008, is amended to read as follows:
	(b)  A combined group shall include in its gross receipts 
computed under Subsection (a) the gross receipts of each taxable 
entity that is a member of the combined group [and that has a nexus 
with this state for the purpose of taxation].
	(7)  On page 25, strike lines 5-19 and substitute the 
following:             
	(b)  In apportioning margin, receipts derived from 
transactions between individual members of a combined group that 
are excluded under Section 171.1014(c)(3) may not be included in 
the receipts of the taxable entity from its business done in this 
state as determined under Section 171.103[, except that receipts 
derived from the sale of tangible personal property between 
individual members of a combined group where one member party to the 
transaction does not have nexus in this state shall be included in 
the receipts of the taxable entity from its business done in this 
state as determined under Section 171.103 to the extent that the 
member of the combined group that does not have nexus in this state 
resells the tangible personal property without modification to a 
purchaser in this state].