The proposed bill, designated H. F. No., seeks to provide a tax exemption for certain construction materials, supplies, and equipment used in the construction or renovation of the Itasca County government center. To qualify, these items must have been purchased between April 30, 2021, and January 1, 2025. Though the tax will initially be collected as usual, it will later be refunded according to specific guidelines set out in Minnesota law. Claims for this refund can be made until January 1, 2026, but no refunds will be issued before July 1, 2025. The funds needed to cover these refunds will be taken from the state's general fund and managed by the commissioner of revenue.