Independent School District No. 561, Goodridge; refundable sales and use tax exemption provided for construction materials for certain projects.

HF 2823 provides a refundable sales and use tax exemption for construction materials used in specific projects at Independent School District No. 561 in Goodridge. It covers renovations to the K-12 school building and new construction of facilities like a gymnasium, classrooms, career education spaces, and a secure entrance, for purchases made between January 2025 and December 2026. Schools must pay the full tax upfront but will receive a refund from the state treasury, with refunds delayed until after June 30, 2025. The exemption applies retroactively to purchases made after December 31, 2024, and the state appropriates funds from the general budget to cover these refunds.