In this subchapter:
(1) “Governmental entity” means this state or a board, commission, department, office, or other agency in the executive branch of state government, including an institution of higher education as defined by § 61.003, Education Code. The term does not include a political subdivision.
(2) “Manufacturing process” means the application of a process to alter the form or function of materials or elements of a product in a manner that adds value and transforms the materials or elements into a new finished product that is functionally different from a finished product produced merely from assembling the materials or elements into a product.
(3) “Political subdivision” includes a county, municipality, municipal utility district, water control and improvement district, special utility district, and other types of water district.
(4) “Produced in the United States” means, with respect to iron and steel products, a product for which all manufacturing processes, from initial melting through application of coatings, occur in the United States, other than metallurgical processes to refine steel additives.
(5) “Project” means a contract between a governmental entity and another person, including a political subdivision, to:
(A) construct, remodel, or alter a building, a structure, or infrastructure;
(B) supply a material for a project described by Paragraph (A); or
(C) finance, refinance, or provide money from funds administered by a governmental entity for a project described by Paragraph (A).