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(1) Amend CSHB 500 by adding the appropriately numbered SECTION as follows:
SECTION ____. Section 171.106, Tax Code, is amended by adding Subsection (g) to read as follows:
(g) A taxable entity that is a broadcaster shall include in the numerator of the broadcaster's apportionment factor receipts arising from a broadcast or other distribution of film by any means only if the legal domicile of the broadcaster's customer is in this state. This subsection applies only to receipts that are licensing income from distributing film programming. In this subsection:
(1) "Broadcaster" means a taxable entity, not including a cable service provider or a direct broadcast satellite service, that is a:
(A) television or radio station licensed by the Federal Communications Commission;
(B) television or radio broadcast network;
(C) cable television network; or
(D) television distribution company.
(2) "Customer" means a person, including a licensee, that has a direct connection or contractual relationship with a broadcaster under which the broadcaster derives revenue.
(3) "Film programming" means all or part of a live or recorded performance, event, or production intended to be distributed for visual and auditory perception by an audience.
(4) "Programming" includes news, entertainment, sporting events, plays, stories, or other literary, commercial, educational, or artistic works.
(2) Amend CSHB 500 by adding a new SECTION as follows:
SECTION ____. SECTION ____ of CSHB 500 takes effect January 1, 2015.