This bill proposes a sales tax exemption for certain construction materials purchased for Browerville Public Schools, specifically for projects within Independent School District No. 787. The exemption applies to materials and supplies used in renovations to the prekindergarten through grade 12 school building and the construction of a new gymnasium, classrooms, locker rooms, a wrestling and weight room, offices, and a stage. The eligible purchases must be made between December 1, 2023, and January 1, 2026. The tax will be collected initially but refunded later, with refunds not issued until after June 30, 2025.

Additionally, the bill includes an appropriation from the general fund to the commissioner of revenue to cover the refunds. The effective date of this exemption is retroactive for sales and purchases made after December 31, 2023, and before January 1, 2026.