This legislative bill, authored by Schomacker and referred to the Committee on Taxes, aims to implement a tax exemption specific to construction materials and equipment used in various renovation and construction projects at the Ellsworth Independent School District in Minnesota. The proposed exemption applies to projects such as updating HVAC systems, window replacements in the elementary wing, roof replacements on the gym and shop, switching from fuel oil to propane, installing new electrical systems for HVAC, tuckpointing buildings, and renovating the bus garage. These tax breaks would apply to purchases made between December 31, 2024, and October 1, 2025. The bill stipulates that the taxes will be collected as usual but subsequently refunded in alignment with existing state guidelines for similar projects. Furthermore, the necessary funds to cover these refunds would be sourced from the state's general fund.