Cook County schools provided a refundable exemption for construction materials.

HF 1035 creates a refundable sales tax exemption for construction materials purchased by Cook County Schools (Independent School District No. 166) for specific projects between June 1, 2025, and December 31, 2027. The exemption covers new facilities (secure entrances, gym, fitness center), renovations (classrooms, commons, bathrooms), and infrastructure updates (HVAC, security systems). Schools pay sales tax upfront but receive a full refund through the state’s existing process for similar school construction projects. This reduces immediate cash flow costs for the school district during eligible building work.