The Texas Jobs, Energy, Technology and Innovation Act took effect on June 8, 2023. The law created a new property tax incentive that supports large investments in manufacturing, energy, and technology. The program offers a 10-year limitation on the school district maintenance and operations appraised value for qualifying new facilities.
Projects must meet set thresholds. These range from $20 million and 10 jobs in smaller counties to $200 million and 75 jobs in larger counties. Employers must pay at least 110 percent of the county’s average wage and provide health benefits.
Several industries qualify. These include advanced manufacturing, dispatchable power generation, critical-infrastructure construction, and high-tech research and development or equipment production. Solar, wind, and other non-dispatchable generation or energy storage projects do not qualify. Projects located in federal Qualified Opportunity Zones may receive enhanced benefits. To receive these enhancements, companies must show the JETI agreement played a direct role in their site-selection decision.
Why This Update Matters Now
Even though the JETI Act has been in place since 2023, 2025 stands out for companies planning new Texas investments.
• A new application system launched in June 2025. The Texas Comptroller moved the JETI process into its secure eSystems portal. All applications now run through this locked system, and edits need written requests.
• The Comptroller published a list of executed JETI agreements. This shows the program moving from concept to active use. Recent examples include Summit Next Gen LLC’s $1.7 billion project in Galena Park and Brazos Midlands Processing LLC’s $185 million natural gas facility.
• The Texas Taxpayers and Research Association released proposed rule updates in September 2025. These follow increased attention from lawmakers and major project activity.
• Large investments are entering the pipeline. Companies including ExxonMobil and Eli Lilly have announced or filed projects using JETI incentives, with statewide investment totals in the billions.
These developments make this a strong time for businesses to review JETI requirements and determine whether the program aligns with their Texas strategy. The next legislative session could bring changes, and early preparation supports better long-term planning.
JETI vs. Chapter 313
JETI replaced the former Chapter 313 program and brought a more transparent and performance-driven structure.
• Industry eligibility is limited to specific NAICS codes. Data centers and non-dispatchable renewables are excluded.
• Job waivers apply only to dispatchable power generation projects.
• Employers must pay at least 110 percent of the county’s average wage and offer health benefits.
• A performance bond is required at 10 percent of the estimated 10-year tax benefit.
• Oversight now includes the Governor’s Office along with the Comptroller and school district.
• Projects in Qualified Opportunity Zones may receive up to a 25 percent bonus incentive.
• Applicants must show the incentive influenced their site decision through evidence such as competing proposals or internal records.
KE Andrews supports businesses evaluating JETI opportunities and navigating these requirements with clarity and confidence.
