Relating to the Texas Jobs, Energy, Technology, and Innovation Act.

HB 105 amends the Texas Jobs, Energy, Technology, and Innovation Act to create a new "priority project" category requiring applicants to commit to at least $750 million in investment by the end of the first tax year of the incentive period. Priority projects are exempt from standard job and investment requirements but must still generate sufficient tax revenue to offset school district losses from the agreement. The bill also clarifies that projects located in qualified opportunity zones (designated by the U.S. Treasury by 2026) must be situated within those zones to qualify for incentives. These changes streamline incentives for large-scale investments while maintaining fiscal accountability for local school funding.