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

This bill provides a refundable sales tax exemption for construction materials used in a water storage facility supporting Brooklyn Park's biotech innovation district. It applies to materials purchased between November 30, 2025, and January 1, 2029, with taxes collected initially but then refunded through the same process as other qualifying projects. The state would fund these refunds using general fund appropriations. The exemption directly affects Brooklyn Park developers and construction companies working on this specific water infrastructure project during the specified period.