Certain Cook County schools construction project materials refundable exemption and appropriation

This bill exempts sales tax on construction materials purchased for specific projects at Cook County's Independent School District No. 166 (ISD 166) between June 2025 and December 2027. It covers projects like a new secure entrance, gym, fitness center, cafeteria renovations, and updates to HVAC/security systems. The state will refund the tax paid by contractors or schools through a general fund appropriation, reducing construction costs for these school upgrades. The exemption applies only to materials bought within the specified timeframe for these named projects.