This legislative bill proposes that certain construction materials, supplies, and equipment used in specific development projects in the city of Edina, Minnesota, will be exempt from the usual sales and use taxes. These projects include the development of Fred Richards Park and improvements to Braemar Park, as outlined in their respective master plans. The items eligible for tax exemption must be purchased between January 1, 2024, and December 31, 2029. Although the regular tax will initially be collected when these items are purchased, it will then be refunded. The refunds will start to be issued after June 30, 2025. The funds required to cover these refunds will come from Minnesota’s general fund and be managed by the commissioner of revenue.