City of Brooklyn Park clean water infrastructure construction materials refundable exemption provision and appropriation

This bill exempts sales tax on construction materials for two new water mains connecting east-west under U.S. Highway 169 in Brooklyn Park. The exemption applies to purchases made between November 30, 2025, and December 31, 2028, specifically for infrastructure supporting Brooklyn Park’s biotech innovation district. Refunds will be processed through Minnesota’s existing tax refund system, with funding provided from the state general fund. It directly affects Brooklyn Park’s water infrastructure project and contractors purchasing eligible materials during the specified timeframe.