(a) A jobs requirement prescribed by this section does not apply to an eligible project that is an electric generation facility described by § 403.602(8)(A)(i)(b).
(b) To be eligible to enter into an agreement, an applicant for a limitation on taxable value of eligible property to be used for a proposed eligible project must agree to:
(1) if the project is to be located in a county with a population of at least 750,000:
(A) create at least 75 required jobs by the end of the first tax year of the incentive period prescribed by the agreement and demonstrate an average of at least that number of jobs during each following tax year until the date the agreement expires; and
(B) make an investment in the project in an amount of at least $200 million by the end of the first tax year of the incentive period prescribed by the agreement;
(2) if the project is to be located in a county with a population of at least 250,000 but less than 750,000:
(A) create at least 50 required jobs by the end of the first tax year of the incentive period prescribed by the agreement and demonstrate an average of at least that number of jobs during each following tax year until the date the agreement expires; and
(B) make an investment in the project in an amount of at least $100 million by the end of the first tax year of the incentive period prescribed by the agreement;
(3) if the project is to be located in a county with a population of at least 100,000 but less than 250,000:
(A) create at least 35 required jobs by the end of the first tax year of the incentive period prescribed by the agreement and demonstrate an average of at least that number of jobs during each following tax year until the date the agreement expires; and
(B) make an investment in the project in an amount of at least $50 million by the end of the first tax year of the incentive period prescribed by the agreement; or
(4) if the project is to be located in a county with a population of less than 100,000:
(A) create at least 10 required jobs by the end of the first tax year of the incentive period prescribed by the agreement and demonstrate an average of at least that number of jobs during each following tax year until the date the agreement expires; and
(B) make an investment in the project in an amount of at least $20 million by the end of the first tax year of the incentive period prescribed by the agreement.

(c) For purposes of Subsection (b), each required job created in connection with an eligible project:
(1) must be a new full-time job in this state:
(A) maintained in the usual course and scope of the applicant’s business, which may be performed by an individual who is a trainee under the Texans Work program established under Chapter 308, Labor Code; or
(B) performed by an independent contractor and the independent contractor’s employees at the site of the project; and
(2) may not be transferred by the applicant from an existing facility or location in this state or otherwise created to replace an existing job, unless the applicant fills the vacancy caused by the transfer.
(d) For purposes of Subsection (b), an applicant may demonstrate that the applicant has met the applicable minimum investment requirement by any reasonable means. The applicant is considered to have met the applicable minimum investment requirement if the most recent appraisal roll for the county used to determine the minimum investment requirement under this section indicates that the appraised value of the eligible property composing the project as of January 1 of the second tax year of the incentive period prescribed by the agreement is equal to or greater than the minimum investment requirement applicable to the project.
(e) If an eligible project is located in more than one county, the jobs and investment requirement applicable to the project is determined using the jobs and investment requirement applicable to the county with the smallest population in which any part of the project is located.
(f) The comptroller may adopt rules necessary to interpret and administer this section, including rules regarding:
(1) the manner for determining:
(A) which jobs and investment requirements prescribed by Subsection (b) apply to an eligible project; and
(B) the circumstances under which a trainee under the Texans Work program established under Chapter 308, Labor Code, may be considered a full-time employee for purposes of this section; and
(2) the method by which an applicant must demonstrate an average of at least the number of required jobs for purposes of satisfying the jobs requirement prescribed by Subsection (b).

(a) A jobs requirement prescribed by this section does not apply to an eligible project that is an electric generation facility described by § 403.602(8)(A)(i)(b).
(b) To be eligible to enter into an agreement, an applicant for a limitation on taxable value of eligible property to be used for a proposed eligible project must agree to:
(1) if the project is to be located in a county with a population of at least 750,000:
(A) create at least 75 required jobs by the end of the first tax year of the incentive period prescribed by the agreement and demonstrate an average of at least that number of jobs during each following tax year until the date the agreement expires; and
(B) make an investment in the project in an amount of at least $200 million by the end of the first tax year of the incentive period prescribed by the agreement;
(2) if the project is to be located in a county with a population of at least 250,000 but less than 750,000:
(A) create at least 50 required jobs by the end of the first tax year of the incentive period prescribed by the agreement and demonstrate an average of at least that number of jobs during each following tax year until the date the agreement expires; and
(B) make an investment in the project in an amount of at least $100 million by the end of the first tax year of the incentive period prescribed by the agreement;
(3) if the project is to be located in a county with a population of at least 100,000 but less than 250,000:
(A) create at least 35 required jobs by the end of the first tax year of the incentive period prescribed by the agreement and demonstrate an average of at least that number of jobs during each following tax year until the date the agreement expires; and
(B) make an investment in the project in an amount of at least $50 million by the end of the first tax year of the incentive period prescribed by the agreement; or
(4) if the project is to be located in a county with a population of less than 100,000:
(A) create at least 10 required jobs by the end of the first tax year of the incentive period prescribed by the agreement and demonstrate an average of at least that number of jobs during each following tax year until the date the agreement expires; and
(B) make an investment in the project in an amount of at least $20 million by the end of the first tax year of the incentive period prescribed by the agreement.

(c) For purposes of Subsection (b), each required job created in connection with an eligible project:
(1) must be a new full-time job in this state:
(A) maintained in the usual course and scope of the applicant’s business, which may be performed by an individual who is a trainee under the Texans Work program established under Chapter 308, Labor Code; or
(B) performed by an independent contractor and the independent contractor’s employees at the site of the project; and
(2) may not be transferred by the applicant from an existing facility or location in this state or otherwise created to replace an existing job, unless the applicant fills the vacancy caused by the transfer.
(d) For purposes of Subsection (b), an applicant may demonstrate that the applicant has met the applicable minimum investment requirement by any reasonable means. The applicant is considered to have met the applicable minimum investment requirement if the most recent appraisal roll for the county used to determine the minimum investment requirement under this section indicates that the appraised value of the eligible property composing the project as of January 1 of the second tax year of the incentive period prescribed by the agreement is equal to or greater than the minimum investment requirement applicable to the project.
(e) If an eligible project is located in more than one county, the jobs and investment requirement applicable to the project is determined using the jobs and investment requirement applicable to the county with the smallest population in which any part of the project is located.
(f) The comptroller may adopt rules necessary to interpret and administer this section, including rules regarding:
(1) the manner for determining:
(A) which jobs and investment requirements prescribed by Subsection (b) apply to an eligible project; and
(B) the circumstances under which a trainee under the Texans Work program established under Chapter 308, Labor Code, may be considered a full-time employee for purposes of this section; and
(2) the method by which an applicant must demonstrate an average of at least the number of required jobs for purposes of satisfying the jobs requirement prescribed by Subsection (b).