1.1 A bill for an act 1.2 relating to taxation; sales and use; providing a refundable exemption for 1.3 construction materials for clean water infrastructure in the city of Brooklyn Park. 1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.5 Section 1. CITY OF BROOKLYN PARK; SALES TAX EXEMPTION FOR 1.6CONSTRUCTION MATERIALS. 1.7 Subdivision 1.Exemption; refund.(a) Materials and supplies used or consumed in and 1.8equipment incorporated into the construction of a water storage facility to support the city's 1.9biotech innovation district in the city of Brooklyn Park are exempt from sales and use tax 1.10under Minnesota Statutes, chapter 297A, provided that the materials, supplies, and equipment 1.11are purchased after November 30, 2025, and before January 1, 2029. 1.12 (b) The tax must be imposed and collected as if the rate under Minnesota Statutes, section 1.13297A.62, subdivisions 1 and 1a, applied and then refunded in the same manner provided 1.14for projects under Minnesota Statutes, section 297A.75, subdivision 1, clause (17). 1.15 Subd. 2.Appropriation.The amount required to pay the refunds under subdivision 1 1.16is appropriated from the general fund to the commissioner of revenue. 1.17 EFFECTIVE DATE.This section is effective for sales and purchases made after 1.18November 30, 2025, and before January 1, 2029. 1Section 1. REVISOR EAP/AC 25-0528803/31/25 State of Minnesota This Document can be made available in alternative formats upon request HOUSE OF REPRESENTATIVES H. F. No. 3084 NINETY-FOURTH SESSION Authored by Vang04/03/2025 The bill was read for the first time and referred to the Committee on Taxes