Brooklyn Park; refundable sales and use tax exemption provided for construction materials for clean water infrastructure.

HF 3083 provides a refundable sales tax exemption for construction materials used in building two water mains under U.S. Highway 169 in Brooklyn Park, Minnesota. This directly affects contractors and the city of Brooklyn Park by allowing them to get their sales tax payments back when purchasing materials between November 2025 and January 2029 for this specific water infrastructure project supporting the city's biotech innovation district. The exemption applies to materials used in connecting water mains from east to west under Highway 169, with refunds processed similarly to other eligible projects under Minnesota tax law. The bill requires the state to appropriate funds from the general fund to cover these refunds.