SF1617 (Legislative Session 94 (2025-2026))
Certain Cook County schools construction project materials refundable exemption and appropriation
Related bill: HF1035
AI Generated Summary
This bill proposes a refundable sales and use tax exemption for construction materials, supplies, and equipment used in specified renovation and construction projects at Independent School District No. 166 in Cook County, Minnesota. The exemption applies to purchases made between June 1, 2025, and December 31, 2027. The projects covered include the construction of a new secure main entrance, school office area, auxiliary gym, fitness center, additional locker rooms, and renovations to commons areas, classrooms, bathrooms, hallways, outdoor spaces, and system upgrades such as HVAC, lighting, and security. The tax will be collected as usual but refunded afterward under existing statutes. The bill also appropriates funds from the general fund to the commissioner of revenue to cover these refunds.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 19, 2025 | Senate | Floor | Action | Introduction and first reading | |
| February 19, 2025 | Senate | Floor | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"Provides a refundable exemption for sales tax on construction materials."
],
"removed": [],
"summary": "This section of the bill discusses how sales tax should be imposed and collected for certain construction projects in Cook County.",
"modified": []
},
"citation": "297A.62"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "This section refers to the procedure for refunding sales tax for specific projects.",
"modified": [
"Aligns refund procedure for specific Cook County school construction projects with existing standards."
]
},
"citation": "297A.75"
}
]