In this subchapter:
(1) “Additional job” means a full-time job in connection with an eligible project that is not a required job for the same project.
(2) “Agreement” means an agreement entered into under § 403.612.
(3) “Applicant” means a person that applies for, or enters into an agreement providing for, a limitation on the taxable value of eligible property used as part of an eligible project, including the person’s assignees or successors-in-interest.
(4) “Appraised value,” “tax year,” and “taxing unit” have the meanings assigned by § 1.04, Tax Code.
(5) “Construction completion date” means the date on which an eligible project is first capable of being used for the purposes for which it is constructed.
(6) “Construction job” means an otherwise full-time job that is temporary in nature and is performed before the start of the incentive period applicable to an eligible project to perform construction, maintenance, remodeling, or repair work for an applicant in connection with the project.
(7) “Construction period” means the period prescribed by an agreement as the construction period of the eligible project that is the subject of the agreement.
(8) “Eligible project”:
(A) means a project:
(i) to construct or expand a new or existing facility that is:
(a) a manufacturing facility;
(b) a facility related to the provision of utility services, including an electric generation facility that is considered to be dispatchable because the facility’s output can be controlled primarily by forces under human control;
(c) a facility related to the development of natural resources; or
(d) a facility engaged in the research, development, or manufacture of high-tech equipment or technology; or
(ii) to construct or expand critical infrastructure; and
(B) does not include a project to construct or expand a new or existing:
(i) nondispatchable electric generation facility; or
(ii) electric energy storage facility.
(9) “Eligible property” means property that is used as part of an eligible project that is wholly owned by an applicant or leased by an applicant under a capitalized lease and consists of:
(A) a new building or expansion of an existing building, including a permanent, nonremovable component of a building, that is:
(i) constructed after the date the agreement pertaining to the project is entered into; and
(ii) located in an area designated as a reinvestment zone under Chapter 311 or 312, Tax Code, or as an enterprise zone under Chapter 2303 of this code, at the time the agreement pertaining to the project is entered into; or
(B) tangible personal property, other than inventory, first located in the zone described by Paragraph (A)(ii) after the date the agreement pertaining to the project is entered into.
(10) “Full-time job” means a permanent full-time job that requires a total of at least 1,600 hours of work a year in connection with an eligible project. The term does not include a construction job.
(11) “Incentive period” for an eligible project means the period prescribed by the agreement pertaining to the project during which the eligible property used as part of the project is subject to a limitation on taxable value.
(12) “Independent contractor” has the meaning assigned by § 406.121, Labor Code.
(13) “Investment” means the costs incurred by an applicant to acquire or construct eligible property composing an eligible project, other than the cost of land or inventory.
(14) “Oversight committee” means the Jobs, Energy, Technology, and Innovation Act Oversight Committee established under § 403.618.
(15) “Qualified opportunity zone” means an area designated as such by the secretary of the United States Treasury.
(16) “Required job” means a job that an applicant commits to create or demonstrate in connection with an eligible project as prescribed by § 403.604.
(17) “Total jobs” means the sum of required jobs and additional jobs in connection with an eligible project.

In this subchapter:
(1) “Additional job” means a full-time job in connection with an eligible project that is not a required job for the same project.
(2) “Agreement” means an agreement entered into under § 403.612.
(3) “Applicant” means a person that applies for, or enters into an agreement providing for, a limitation on the taxable value of eligible property used as part of an eligible project, including the person’s assignees or successors-in-interest.
(4) “Appraised value,” “tax year,” and “taxing unit” have the meanings assigned by § 1.04, Tax Code.
(5) “Construction completion date” means the date on which an eligible project is first capable of being used for the purposes for which it is constructed.
(6) “Construction job” means an otherwise full-time job that is temporary in nature and is performed before the start of the incentive period applicable to an eligible project to perform construction, maintenance, remodeling, or repair work for an applicant in connection with the project.
(7) “Construction period” means the period prescribed by an agreement as the construction period of the eligible project that is the subject of the agreement.
(8) “Eligible project”:
(A) means a project:
(i) to construct or expand a new or existing facility that is:
(a) a manufacturing facility;
(b) a facility related to the provision of utility services, including an electric generation facility that is considered to be dispatchable because the facility’s output can be controlled primarily by forces under human control;
(c) a facility related to the development of natural resources; or
(d) a facility engaged in the research, development, or manufacture of high-tech equipment or technology; or
(ii) to construct or expand critical infrastructure; and
(B) does not include a project to construct or expand a new or existing:
(i) nondispatchable electric generation facility; or
(ii) electric energy storage facility.
(9) “Eligible property” means property that is used as part of an eligible project that is wholly owned by an applicant or leased by an applicant under a capitalized lease and consists of:
(A) a new building or expansion of an existing building, including a permanent, nonremovable component of a building, that is:
(i) constructed after the date the agreement pertaining to the project is entered into; and
(ii) located in an area designated as a reinvestment zone under Chapter 311 or 312, Tax Code, or as an enterprise zone under Chapter 2303 of this code, at the time the agreement pertaining to the project is entered into; or
(B) tangible personal property, other than inventory, first located in the zone described by Paragraph (A)(ii) after the date the agreement pertaining to the project is entered into.
(10) “Full-time job” means a permanent full-time job that requires a total of at least 1,600 hours of work a year in connection with an eligible project. The term does not include a construction job.
(11) “Incentive period” for an eligible project means the period prescribed by the agreement pertaining to the project during which the eligible property used as part of the project is subject to a limitation on taxable value.
(12) “Independent contractor” has the meaning assigned by § 406.121, Labor Code.
(13) “Investment” means the costs incurred by an applicant to acquire or construct eligible property composing an eligible project, other than the cost of land or inventory.
(14) “Oversight committee” means the Jobs, Energy, Technology, and Innovation Act Oversight Committee established under § 403.618.
(15) “Qualified opportunity zone” means an area designated as such by the secretary of the United States Treasury.
(16) “Required job” means a job that an applicant commits to create or demonstrate in connection with an eligible project as prescribed by § 403.604.
(17) “Total jobs” means the sum of required jobs and additional jobs in connection with an eligible project.