Round Lake-Brewster Independent School District; refundable sales and use tax exemption provided for construction materials used in certain projects.

HF 888 exempts sales and use tax on construction materials for a specific three-story school building in Round Lake-Brewster Independent School District (District No. 2907). The exemption applies to materials purchased between January 1, 2024, and September 1, 2026, with tax collected upfront then refunded to the school district. Funds for these refunds come from the state general fund, as specified in the bill. This policy directly affects the Round Lake-Brewster school district by reducing costs for this particular construction project.