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	Amend CSHB 3676 (house committee report) as follows:                         
	(1)  Add the following SECTIONS to the bill, appropriately 
numbered, and renumber the subsequent SECTIONS of the bill 
accordingly:
	SECTION ____.  Section 313.008, Tax Code, as added by 
Chapter 1270 (HB 3430), Acts of the 80th Legislature, Regular 
Session, 2007, is amended by amending Subsection (a) and adding 
Subsection (d) to read as follows:
	(a)  Before the beginning of each regular session of the 
legislature, the comptroller shall submit to the lieutenant 
governor, the speaker of the house of representatives, and each 
member of the legislature a report assessing the progress of each 
agreement entered into under this chapter.  The report must be 
based on data that is certified to the comptroller by each recipient 
of a limitation on appraised value under this chapter and is 
verified by the comptroller and must state for each agreement:
		(1)  the number of qualifying jobs each recipient of a 
limitation on appraised value committed to create;
		(2)  the number of qualifying jobs each recipient 
created;                  
		(3)  the median wage of the new jobs each recipient 
created;                
		(4)  the amount of the qualified investment each 
recipient committed to expend or allocate per project;
		(5)  the amount of the qualified investment each 
recipient expended or allocated per project;
		(6)  the market value of the qualified property of each 
recipient as determined by the applicable chief appraiser;
		(7)  the limitation on appraised value for the 
qualified property of each recipient;
		(8)  the dollar amount of the taxes that would have been 
imposed on the market value of the qualified property if the 
property had not received a limitation on appraised value;
		(9)  the dollar amount of the taxes imposed on the 
qualified property;      
		(10)  the number of new jobs created by each recipient 
in each sector of the North American Industry Classification 
System; and
		(11)  of the number of new jobs each recipient created, 
the number of jobs created that provide health benefits for 
employees.
	(d)  Each school district that is a party to an agreement 
entered into under this chapter shall assist the comptroller in 
collecting any data required to complete the report.
	SECTION ____.  The heading to Section 313.105, Tax Code, is 
amended to read as follows:
	Sec. 313.105.  REMEDY FOR ERRONEOUS CREDIT OR LIMITATION.               
	SECTION ____.  Section 313.105(a), Tax Code, is amended to 
read as follows:  
	(a)  If the comptroller or [and] the governing body of a 
school district determines [determine] that a person who received a 
tax credit under this subchapter or a limitation under Subchapter B 
or C for any reason was not entitled to the credit or limitation
received or was entitled to a lesser amount of tax benefit [credit] 
than the amount of the tax benefit [credit] received, an additional 
tax is imposed on the qualified property equal to the [full credit 
or the] amount of the tax benefit received [credit] to which the 
person was not entitled, [as applicable,] plus interest at an 
annual rate of seven percent calculated from the date the credit or 
limitation was issued.
	(2)  On page 7, line 1, strike "Subsection (a)" and 
substitute "Subsections (a) and (f-1)".
	(3)  On page 8, between lines 17 and 18, insert the 
following:               
	(f-1)  Notwithstanding any other provision of this chapter 
to the contrary, including Section 313.003(2) or 313.004(3)(A) or 
(B)(iii), the governing body of a school district may waive the new 
jobs creation requirement in Section 313.021(2)(A)(iv)(b) or 
313.051(b) and approve an application if the governing body makes a 
finding that the jobs creation requirement exceeds the industry 
standard for the number of employees reasonably necessary for the 
operation of the facility of the property owner that is described in 
the application and the comptroller verifies the finding.
	(4)  On page 13, line 3, strike "Subsection (f)" and 
substitute "Subsections (e) and (f)".
	(5)  On page 13, between lines 4 and 5, insert the following:                  
	(e)  The agreement must describe with specificity the 
qualified [investment that the person will make on or in connection 
with the person's qualified] property that is subject to the 
limitation on appraised value under this subchapter.  Other 
property of the person that is not specifically described in the 
agreement is not subject to the limitation unless the governing 
body of the school district, by official action and with the 
approval of the comptroller, provides that the other property is 
subject to the limitation.