The bill proposes a sales and use tax exemption for construction materials used in specific projects at Independent School District No. 166 in Cook County. This exemption applies to materials and supplies purchased between May 31, 2025, and January 1, 2028, for projects that include the construction of a new secure main entrance, renovations to various school facilities, and updates to HVAC and security systems. The tax will be collected initially but refunded in accordance with existing statutes related to similar projects.

Additionally, the bill includes an appropriation from the general fund to the commissioner of revenue to cover the refunds associated with this exemption. The effective date for this exemption is set for sales and purchases made after May 31, 2025, and before January 1, 2028.