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	Amend CSHB 1976 by adding the following appropriately 
numbered SECTION to read as follows and renumbering subsequent 
SECTIONS accordingly:
	SECTION ____.  (a)  Section 171.1011, Tax Code, is amended by 
adding Subsection (g-7) to read as follows:
	(g-7)  A taxable entity that is a property owners' 
association shall exclude from its total revenue, to the extent 
included under Subsection (c)(1)(A), (c)(2)(A), or (c)(3), 
assessments received by the association and used for the benefit of 
the residential subdivision.  In this subsection, "assessment," 
"property owners' association," and "residential subdivision" have 
the meanings assigned by Section 209.002, Property Code.
	(b)  This section applies only to a report originally due on 
or after the effective date of this section.
	(c)  This section takes effect January 1, 2010.