The Committee on Ways and Means proposes the following Amendment No. 1 to S. 427 (COUNCIL\BBM\427C002.BBM.DG16):

Reference is to Printer's Date 3/25/15-S.

Amend the bill, as and if amended, by striking all after the enacting words and inserting:

/ SECTION      1.      Section 12-6-3360(M)(13)(a) of the 1976 Code is amended to read:

     "(a)      an establishment engaged in an activity or activities listed under the North American Industry Classification System Manual (NAICS) Section 62, subsectors 621, 622, and 623, or Sector 4881, subsector 488190; or"

SECTION      2.      This act takes effect upon approval by the Governor and applies to tax years beginning after 2015. /

Renumber sections to conform.
Amend title to conform.