Certain independent School District No. 561, Goodridge, project construction materials refundable exemption provision and appropriation

SF 3076 provides a refundable sales tax exemption for construction materials used in specific projects at Independent School District No. 561 (Goodridge, Minnesota). It covers renovations to the K-12 school building and new construction of a gymnasium, classrooms, career tech facilities, and security upgrades. Purchases made between January 2025 and December 2026 qualify for full tax refunds processed through the state's general fund, with refunds delayed until after June 30, 2025. This policy directly affects Goodridge School District by reducing costs for these capital projects.