The proposed bill, authored by Wiener and Davids, is intended to support Browerville Public Schools in Minnesota by offering a tax exemption. Specifically, this bill exempts certain construction materials, supplies, and equipment from sales and use taxes if they are used for specific school projects. These projects include renovations to the existing school building as well as the construction of new facilities such as a gymnasium, classrooms, locker rooms, a wrestling and weight room, offices, and a stage. The tax exemption applies only to purchases made between December 1, 2023, and January 1, 2026. Additionally, while the tax will initially be collected, it will later be refunded under the same stipulations as some other projects detailed in Minnesota Statutes. The funds necessary for these refunds will come from the state’s general fund.