This is STAR as in Sales Tax Anticipated Revenue bonds, and it's a plan only big developers and pocketed or ill-informed legislators could love. I'll put links to other articles after the jump so you can further clarify for yourself exactly how STAR financing works, but if you understand Tax Increment Financing (TIF) -- and how TIF is regularly abused in Illinois -- you've already got the concept. Just add the twist of developers capturing, via rebate, sales tax revenues generated within the district.