This legislative bill proposes that construction materials used in building a three-story school in the Round Lake-Brewster Independent School District of Minnesota will be exempt from sales and use taxes. This exemption applies only if these materials are purchased between January 1, 2024, and August 31, 2026. The taxes will initially be collected as usual but will be refunded later. The funding needed for these tax refunds will be taken from Minnesota's general fund and managed by the commissioner of revenue.