Amends the Property Tax Code. Provides that the tax bill shall include the dollar amount of tax due that is used to fund a Veterans Assistance Commission.

Amends the Criminal Code of 2012. Changes the statute of limitations for grooming to provide that when the victim is under 17 years of age at the time of the offense, a prosecution for grooming may be commenced within 10 years after the victim or the person with a disability attains 17 years of age. Changes the name of the offense of child pornography to child sexual abuse material. Deletes references to criminal transmission of HIV in various statutes. In the Sex Offenses Article of the Criminal Code of 2012, provides a definition for "unable to give knowing consent" and changes the definition of "family member" to include a sibling and an accused who has resided in the household for at least 3 (rather than 6) months. Provides that a person commits sexual exploitation of a child if in the presence or virtual presence, or both, of a child and with knowledge that a child or one whom he or she believes to be a child would view his or her acts, that person knowingly entices, coerces, or persuades a child to participate in the production of the recording or memorializing a sexual act of persons ages 18 or older. Provides that a violation of this provision of sexual exploitation of a child is a Class 4 felony. Provides that a defendant, in order to commit grooming, must be 5 years or more older than the groomed child, or hold a position of trust, authority, or supervision in relation to the child at the time of the offense. Amends the Code of Criminal Procedure of 1963. Provides that the court may set any conditions it finds just and appropriate on the taking of testimony of a victim or witness who is under 18 years of age or an intellectually disabled person or a person affected by a developmental disability (rather than a victim who is a child under the age of 18 years or a moderately, severely, or profoundly intellectually disabled person or a person affected by a developmental disability) involving the use of a facility dog in any criminal proceeding. Makes other changes concerning the admissibility of evidence in cases involving involuntary servitude, involuntary sexual servitude of a minor, and trafficking in persons. Amends various Acts to change references from "child pornography" to "child sexual abuse material".

Amends the Illinois Governmental Ethics Act. In a provision involving ethical principles for legislators in the event of a conflict situation, defines conflict situation as any circumstance that (i) involves a legislator, the legislator's immediate family, or a business in which the legislator or the legislator's immediate family holds a direct or indirect economic interest, (ii) is related to a specific matter pending before the legislator, and (iii) may result in a private pecuniary benefit to the legislator, the legislator's immediate family, or one or more businesses in which the legislator is involved. Provides that, upon discovery of a conflict situation, the legislator shall disclose the conflict by notifying the Office of the Legislative Inspector General. Amends the State Officials and Employees Ethics Act. Directs the Legislative Inspector General to examine any conflict situation notice filed by a member, as well as each bill that is related to the conflict situation and that has been filed and approved for consideration, and to either (i) provide the member with an informal advisory opinion or (ii) refer the notice to the Commission for a formal advisory opinion and an opportunity to respond. Requires the Legislative Ethics Commission to examine any conflict situation notice filed by a member and referred to the Commission by the Office of the Legislative Inspector General, as well as each bill that is related to the conflict situation and that has been filed and approved for consideration, and to provide such a member with a formal advisory opinion and an opportunity to respond to the Office of the Legislative Inspector General.

Amends the Downstate Firefighter Article of the Pension Code. Provides for a Deferred Retirement Option Plan, under which a firefighter who is at least age 50 with 20 years of service may continue in active service for up to 3 years while having his or her retirement pension paid into a special account, to be distributed to the firefighter upon retirement. Bases the retirement pension on the firefighter's service and salary at the time of joining the DROP plan. Requires termination of service at the end of the DROP plan participation period. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

Amends the Election Code. Provides that an election authority may reduce the number of judges of election in each precinct to 3 judges of election in lieu of the 5 judges of election otherwise required. Makes conforming changes.

Amends the Use Tax Act, the Retailers' Occupation Tax Act, and the State Finance Act. Provides for a sales tax holiday on school supplies during the first 7 days of August of each calendar year. Effective immediately.

Amends the Board of Higher Education Act. Provides that, subject to appropriation, the Board of Higher Education shall award a grant to a statewide association of public pension funds affiliated with a public institution of higher education to develop and deliver an in-person financial literacy training program for public employees. Provides that the program shall consist of in-person training regarding retirement income, including pension benefits, Social Security benefits, and employer-sponsored deferred compensation and retiree healthcare savings plans and shall also include instruction in financial planning and important elements of consumer finance, such as debt, educational savings, budgeting, and related subjects. Provides that the program shall include recorded programs to assist public employees who work on nontraditional shift assignments.

Amends the Illinois Pension Code. Provides that a Tier 2 investigator for the Department of the Lottery is entitled to an annuity under the alternative retirement annuity provisions only if the person has withdrawn from service with not less than 20 years of eligible creditable service and has attained age 55. Authorizes an investigator for the Department of the Lottery to establish eligible creditable service under the alternative retirement annuity provisions. Provides that a specified educational requirement for persons employed by the Department of Juvenile Justice shall no longer determine eligibility to earn eligible creditable service under the alternative retirement annuity provisions and authorizes the conversion of service credit to eligible creditable service. Establishes a deferred retirement option plan for certain police officers, firefighters, sheriff's law enforcement employees, and deputy sheriffs in the Cook County Police Department who are otherwise eligible to retire under which a participant may continue in active service for up to 5 years while having his or her retirement pension paid into a special account. Provides that the election to participate in the deferred retirement option plan must be made before January 1, 2030. Provides that the Retirement Systems Reciprocal Act (Article 20 of the Code) is adopted and made a part of the Downstate Police, Downstate Firefighter, Chicago Police, and Chicago Firefighter Articles. In the Chicago Teacher Article of the Code, makes changes to how days of validated service are computed. Amends the State Mandates Act to require implementation without reimbursement. Makes other changes.

Amends the Vital Records Act. In provisions regarding information required on forms, provides that (i) the decision with respect to burial or cremation shall be made by the authorized person and shall be properly communicated to relevant persons within 7 days after a death, and (ii) the funeral director shall indicate the name of cemetery on the death certificate within 7 days before burial. In provisions regarding death certificates, provides that (i) the administrator of the nursing home, hospital, or hospice facility where the death occurred shall be responsible for creating the death registration file in the electronic reporting system for death registrations, and (ii) signatures may be electronic.

Creates the Prohibition on Automated Online Ticket Purchasing Act. Provides that a person may not use or create any automated software program that performs automatic and repetitive tasks and is designed to impersonate or replicate human activity online to: (1) purchase tickets in excess of posted limits for an online ticket sale; (2) use multiple Internet protocol addresses, multiple purchaser accounts, or multiple e-mail addresses to purchase tickets in excess of posted limits for an online ticket sale; or (3) circumvent or disable an electronic queue, waiting period, presale code, or other sales volume limitation system associated with an online ticket sale. Provides that an owner or operator of a place of entertainment that sells tickets to events, and any agent who conducts or facilitates those sales, shall report to the Attorney General any incidents that violates the prohibition on using a bot to purchase tickets, of which the owner, operator, or agent has actual knowledge, within a reasonable period of time after the incident is discovered by the owner, operator, or agent, and in no case later than 30 days after the incident is discovered. Provides that the Attorney General may seek injunctive relief in response to violations of the Act. Provides for civil penalties for violations of the Act.

Creates the Restock the Block Act. Defines terms. Imposes an annual fee on covered entities equal to 10% of the property value of each residential property owned in excess of 10 properties, increasing by an additional 10% for each additional block of 10 properties, up to a maximum of 50%. Provides that fees are deposited into the Illinois Affordable Housing Trust Fund for public housing projects, developments, and rental and mortgage assistance. Provides that a residential property sold or transferred in a disqualified sale continues to be treated as owned by the covered entity for purposes of the fee. Prohibits covered entities from purchasing or acquiring any interest in residential property unless the property has been listed for sale to the general public for at least 90 days, with the 90-day period restarting if the seller changes the asking price. Establishes civil penalties for violations. Requires covered entities making an offer to purchase residential property to provide a signed and notarized disclosure form to the seller and to file that form with the Department of Human Services within 3 days. Requires the Department to adopt rules, including reporting requirements, and provides for a $25,000 penalty for failure to report or providing incorrect information. Amends the Illinois Affordable Housing Act to authorize the Trust Fund to receive and use moneys deposited under the Restock the Block Act. Effective July 1, 2027.

Amends the Counties Code. Provides that a county may make contracts with any city, village, or incorporated town or with any person, corporation, or county, or any agency created by intergovernmental agreement, for more than one year and not exceeding 30 years, relating to the collection and final disposition, or relating solely to either the collection or final disposition of garbage. Provides that a county may contract with private industry to operate a designated facility for the disposal, treatment, or recycling of garbage, and may enter into contracts with private firms or local governments for the delivery of garbage to such facility. Provides that payments required in regard to a contract for garbage disposal shall not be regarded as indebtedness of the county for the purpose of any debt limitation imposed by any law. Effective immediately.

Amends the Architectural, Engineering, and Land Surveying Qualifications Based Selection Act. Provides that certain provisions concerning public notice, evaluations, and selection procedures do not apply to architectural, engineering, and land surveying contracts with an estimated basic professional services fee of less than the maximum estimated basic professional services fee. Provides that, for contracts entered into on or after the effective date of the amendatory Act and before January 1, 2027, the maximum estimated basic professional services fee is $40,000. Provides that, for calendar years beginning on or after January 1, 2027, the maximum estimated basic professional services fee shall be increased each year by a percentage equal to the annual unadjusted percentage increase, if any, in the Consumer Price Index-u during the 12-month period ending in September of the immediately preceding calendar year and rounded to the nearest $10.

Amends the Board of Higher Education Act. Removes language providing that each State university must submit its plan for capital improvements of non-instructional facilities to the Board of Higher Education for approval before final commitments are made if the total cost of the project as approved by the institution's board of control is in excess of $2 million.

Makes changes to defined terms in provisions concerning billing for emergency services. Removes provision that made emergency billing provisions inapplicable to ground ambulance services. Sets forth provisions concerning coverage for ground ambulance services provided by nonparticipating ground ambulance service providers. Provides that, beginning on October 1, 2026, and each October 1 thereafter, each nonparticipating ground ambulance service provider shall file annually with the Department of Public Health, in the form and manner prescribed by the Department, its average gross charge rates and any other information required by the Department, by rule, for each of the specified ground ambulance charge descriptions. Requires the Department to publish the submitted rate information by January 1, 2027 and every January 1 thereafter. Permits the Department to request other information, as provided. Requires the Department of Insurance to direct the health insurance issuer to the location in which the information reported to the Department of Public Health is stored. Provides that a home rule unit may not regulate payments for ground ambulance service in a manner inconsistent with the specified provisions concerning billing for emergency services. Makes conforming changes. Effective immediately.