This bill proposes a tax exemption for materials, supplies, and equipment used in the construction of a new school building for pre-kindergarten through 12th grade in the Martin County West Independent School District in Minnesota. To qualify, these items must be purchased between October 1, 2025, and December 31, 2026. The taxes on these purchases will initially be collected normally but will later be refunded in a manner similar to other specified projects. Funds needed for these refunds will come from the state’s general fund and be managed by the commissioner of revenue.