Brazosport College regents approved at their meeting Monday a tax abatement to BASF Corp. for a proposed polycaprolactam installation at its Freeport site. The $59 million project would create 10 new jobs and keep four existing ones.

Construction on the plant is scheduled to begin in May and be completed in March 2007.

The proposed plant would manufacture polymers used in automobiles, carpet, home furnishings and clothes, the application states.