This legislative bill proposes a tax exemption for specific construction materials used in several renovation and remodeling projects within the Adrian Independent School District in Minnesota. The tax exemption applies to materials, supplies, and equipment used for improving secondary and elementary school buildings, playgrounds, retaining walls, and general maintenance tasks like plumbing, bathroom remodels, locker room remodels, and window replacements. The purchases must be made between March 31, 2024, and September 1, 2025, to qualify for the exemption. Additionally, the funds needed to cover these tax refunds will be provided from the state's general fund to the commissioner of revenue. This bill was initially introduced and is now under review by the Committee on Taxes.