This legislative bill proposes a tax exemption for construction materials used in projects at the Maple Grove Community Center in Minnesota. According to the bill, materials, supplies, and equipment bought for the purpose of constructing, reconstructing, upgrading, expanding, renovating, or remodeling the facility can avoid sales and use taxes if purchased between March 31, 2024, and June 1, 2029. The taxes on these items will initially be collected as usual but will then be refunded in a manner similar to other specified projects. The money needed to cover these tax refunds will come from the state's general fund.