Senate File No. 13 is a bill proposing a tax relief for specific construction activities in the city of Woodbury, Minnesota. This bill provides a refundable exemption from sales and use taxes for materials, supplies, and equipment used in the construction, reconstruction, upgrading, expansion, renovation, or remodeling of a water treatment facility, water tower, water pipelines, and associated infrastructures in Woodbury. The bill stipulates that purchases eligible for this tax exemption must be made between January 31, 2024, and December 1, 2028. The taxes will initially be collected as usual and then refunded in a manner similar to other specified projects. The refunds will start being issued after June 30, 2025. Additionally, funding needed to cover these refunds will be provided from the state's general fund to the commissioner of revenue. This initiative is aimed at reducing the financial burden on such essential infrastructure projects within the city.