(a) An entity is a political subdivision of the state, and therefore not an employer under the Act, if it meets the criteria in either subsections (b) or (c) of this section.
(b) An entity is a political subdivision of this state if it is a governmental unit having:
  (1) the power to tax real and tangible personal property;
  (2) limited geographic and jurisdictional boundaries;
  (3) locally elected or locally appointed governing members; and
  (4) the authority to provide a general public service or benefit.
(c) An entity is a political subdivision of this state if the entity is so designated by Texas statute.
(d) Entities that are political subdivisions of this state include, but are not limited to:
  (1) cities;
  (2) counties;
  (3) school districts;
  (4) junior college districts;
  (5) levee improvement districts;
  (6) drainage districts;
  (7) irrigation districts;
  (8) water improvement districts;
  (9) water control and improvement districts;
  (10) water control and preservation districts;
  (11) freshwater supply districts;
  (12) navigation districts;
  (13) conservation and reclamation districts;
  (14) soil conservation districts;
  (15) municipal utility districts;
  (16) river authorities;
  (17) housing authorities;
  (18) hospital authorities; and
  (19) other similar entities.

Source Note: The provisions of this §821.4 adopted to be effective June 1, 1998, 23 TexReg 5732; amended to be effective September 20, 2010, 35 TexReg 8506