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 projects including the replacement of a boiler system with a new HVAC system, window replacements, roof replacements, and renovations of the bus garage, among others. 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, applying to sales and purchases made after December 31, 2024, and before October 1, 2025.