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 replacement of HVAC systems, windows, roofs, and the renovation of the bus garage. The bill stipulates that 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 of the exemption is retroactive for sales and purchases made during the specified timeframe. This legislative measure aims to support the school district's infrastructure improvements while alleviating the financial burden of sales tax on necessary construction materials.