This legislative bill provides a tax exemption on construction materials used in certain building projects in Worthington, Minnesota's Independent School District #518. These projects include the construction of a new school building, community education building, storage facility, and sports facilities, as well as renovations and expansions of existing school buildings and facilities. The tax exemption is applicable to materials purchased from April 30, 2020, to January 1, 2028. Additionally, any taxes initially collected on these materials will be refunded in the manner outlined by existing Minnesota statutes. The money needed to cover these refunds will come from Minnesota's general fund.