This legislative bill proposes a sales and use tax exemption for construction materials used in the renovation and expansion of Redwood Valley Elementary School in the Redwood Independent School District, Minnesota. The exemption applies to purchases made between March 11, 2024, and September 9, 2026. The taxes on these materials will initially be collected as normal, but will then be refunded. The funds needed for these tax refunds will come from the state's general fund.