Martin County West Independent School District sales and use tax exemption for construction materials authorization

This bill exempts sales and use tax on construction materials for a new preK-12 school building in Martin County West Independent School District (ISD No. 2448). It applies to materials purchased between October 1, 2025, and December 31, 2026, with the tax collected upfront and then refunded through a process similar to existing school construction exemptions. The state will appropriate funds from the general fund to cover these refunds. The exemption directly affects the school district and contractors supplying materials for this specific construction project.