The legislative bill proposes a tax exemption specifically for construction materials used in the city of Becker, Minnesota. These materials must be used for projects including the construction or renovation of a city hall and a police station. The exemption applies only to purchases made between May 31, 2024, and May 1, 2025. Although these materials will initially be subject to sales and use tax, the tax paid will be refunded. The bill mandates that the necessary funds for these refunds be provided from the state's general fund to the commissioner of revenue, who will manage the refund process.