This bill aims to support improvements and expansions in the schools of the Canby Independent School District by offering a tax exemption on construction materials. These materials must be used for specific upgrades, such as constructing a new gymnasium, adding career technical education spaces, improving HVAC systems, and enhancing athletic facilities among other renovations. The bill specifies that these materials must be purchased between December 31, 2023, and January 1, 2026, to qualify for the sales and use tax exemption. The cost of these tax refunds will be covered by money appropriated from Minnesota's general fund to the commissioner of revenue.