The bill proposes a sales tax exemption for construction materials and supplies used in specific projects within the Aitkin Public School District. This exemption applies to materials purchased for the construction, reconstruction, upgrade, expansion, renovation, or remodeling of a prekindergarten through grade 6 elementary school, a bus transportation facility, a community wellness center, and a high school. The exemption is valid for purchases made after May 31, 2025, and before January 1, 2028. The tax will be collected initially but refunded later, following the procedures outlined in existing Minnesota statutes.

Additionally, the bill includes an appropriation from the general fund to the commissioner of revenue to cover the refunds associated with this exemption. Refunds will not be issued until after June 30, 2025, ensuring that the financial implications are managed appropriately. The effective date for this legislation aligns with the specified purchase timeline, reinforcing the state's commitment to supporting educational infrastructure in the Aitkin Public School District.