Refundable exemption provision for construction materials used in certain projects in the Russell Tyler Ruthton Independent School District

This bill provides a refundable sales tax exemption for construction materials used in specific school projects within the Russell Tyler Ruthton Independent School District (District No. 2902). It applies to materials purchased between January 1, 2020, and December 31, 2023, for pre-K through 12th-grade school buildings and athletic fields. The tax paid on these materials will be refunded by the state using general fund money, following existing procedures for similar projects. Claims for refunds can be filed until January 1, 2026, for purchases made after December 31, 2019, and before January 1, 2022. The exemption is retroactive to cover eligible purchases made as early as 2020.