Ely; refundable sales and use tax exemption for construction materials provided.

This bill creates a refundable sales and use tax exemption for construction materials used in the Ely Housing Redevelopment Authority's workforce housing project called Wilderness Escape. It directly affects the project owner, contractors, and subcontractors purchasing materials between April 30, 2026, and January 1, 2028. The key provision allows the project owner to apply for a refund of sales tax paid on eligible items, provided they submit documentation verifying the tax amounts paid. The state appropriates funds to the commissioner of revenue to process these refunds, which cannot be issued until after June 30, 2026.