This bill establishes a sales tax exemption for construction materials and supplies used in various projects for the Becker Public School District, specifically for facilities such as the Becker Early Childhood Center, Becker Primary School, and others. The exemption applies to materials purchased between January 1, 2022, and January 1, 2025. The tax will be collected initially but will be refunded in accordance with existing provisions for similar projects, 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 associated with this exemption. The effective date of this legislation is retroactive to January 1, 2022, ensuring that it applies to eligible purchases made during the specified timeframe.