Amend CSSB 1 (house committee printing) by adding the following appropriately numbered provision under the Article I appropriations to the Comptroller of Public Accounts (page I-18):

____.  Federal Earned Income Tax Credit Study. (a) It is the intent of the Legislature that the Comptroller of Public Accounts, using funds appropriated to the Comptroller above, conduct a study on the effect of the provision of federal earned income tax credit information as required by Chapter 104, Labor Code, on:

(1)  the number of taxpayers claiming that credit; and

(2)  the number of taxpayers in this state who are eligible to claim that credit but who do not claim the credit.

(b)  At the Comptroller's request, a state agency shall provide information for and assistance in conducting the study under this section.

(c)  Not later than December 1, 2014, the Comptroller shall provide a report on the results of the study to the Governor, the Lieutenant Governor, and the Legislature.