The 200-page document, titled "Gaza Phoenix" and shared with Sky News by an official in Gaza City's Hamas-led local government, is the first comprehensive reconstruction plan to be published since the war began.
Gaza's Hamas-run municipal governments have published their first official reconstruction plan for the Gaza Strip, in the latest sign that the group intends to be a leading actor in the rebuilding of the territory.
In recent days, Hamas has re-emerged as the area's main governing authority, deploying security forces across the Gaza Strip, despite suffering severe military losses during its 15-month war with Israel.
One section, on "wartime resilience", suggests constructing "an underground connecter" between all Gaza cities - a proposal likely to anger Israel, which has sought to destroy Hamas's underground tunnel network.
International donors would be very unlikely to directly fund the activities of Gaza's Hamas-led municipal governments, a person familiar with reconstruction efforts told Sky News.