This bill proposes a tax exemption for certain construction materials. These materials must be used in specific construction projects within the Hills-Beaver Creek Independent School District in Minnesota. The projects include building a new elementary school and parking lot, repairing a gymnasium, constructing locker rooms, and building vehicle and bus garages. The exemption applies to purchases made between February 29, 2024, and January 1, 2026. The tax will initially be charged and collected as usual but will then be refunded. The necessary funds for these refunds will come from the state's general fund.