This legislative bill proposes a tax exemption for certain construction materials and equipment used in renovation and building projects within the Heron Lake-Okabena Independent School District in Minnesota. The tax relief applies to construction works done from May 31, 2024, to January 1, 2025, covering specific projects like roof replacement, concrete work, windows installation, flooring, bus garage doors, school doors, bathroom upgrades, and pool filter replacement. The exempted taxes will be collected initially but will be refunded in the manner outlined in the state’s taxation statutes. The funds needed to cover these tax refunds will be provided by the state’s general fund.