This bill proposes a sales and use tax exemption for construction materials used in specific projects within the Ellsworth Independent School District (Independent School District No. 514). The exemption applies to materials and supplies purchased between January 1, 2025, and September 30, 2025, for various construction activities, including the installation of a new HVAC system, window replacements, roof replacements, and renovations of the bus garage. The tax will be collected initially but refunded in accordance with existing provisions for similar projects.

Additionally, the bill includes an appropriation from the general fund to the commissioner of revenue to cover the refunds associated with this exemption. The effective date for this exemption is retroactive for sales and purchases made after December 31, 2024, and before October 1, 2025.