This bill establishes a refundable sales and use tax exemption for construction materials used in projects within the Russell Tyler Ruthton Independent School District (ISD No. 2902). Specifically, it exempts materials and supplies used in the construction of prekindergarten through grade 12 school buildings and athletic fields from sales and use tax if purchased between January 1, 2020, and December 31, 2023. The tax will be collected initially but refunded in accordance with existing provisions for similar projects, allowing claims for refunds on purchases made during this period to be filed until January 1, 2026.

Additionally, the bill includes an appropriation from the general fund to the commissioner of revenue to cover the costs of these refunds. The effective date of this exemption is retroactive, applying to sales and purchases made after December 31, 2019, and before January 1, 2024. This legislation aims to support the construction and improvement of educational facilities within the district by alleviating the financial burden of sales and use taxes on necessary materials.