This bill, referred to as H.F. No. 02132025, proposes changes to the tax exemption rules for building materials and supplies purchased by contractors. Specifically, it seeks to extend exemptions to materials used in projects for certain entities like school districts, local governments, hospitals, libraries, and nonprofit groups. Additionally, it includes public infrastructure projects like roads and water facilities in these exemptions. The bill also introduces a mechanism where the tax will be collected on these purchases and then refunded, ensuring that the process conforms to existing tax collection methods but still providing financial relief for eligible projects.