Amends the Children with Disabilities Article of the School Code. Adds the Secretary of Early Childhood or his or her designee as a member of the Advisory Council on the Education of Children with Disabilities. Provides that the Council shall establish a committee charged with ensuring that all children aged 3 to 5 with disabilities have access to high-quality, inclusive, early-childhood services, provided in the least restrictive environment, across all early learning settings. Effective immediately.

Reinserts the provisions of the introduced bill with the following changes. Provides that the definition of "third-party restaurant reservation service" does not include any reservation distribution channel that is authorized to distribute reservations through a contract with either a food service establishment or an entity authorized to distribute reservations through a contract with the food service establishment. Removes a provision prohibiting indemnity agreements with a third-party restaurant reservation service.

Amends the Counties Code and the Illinois Municipal Code. Limits home rule powers in provisions allowing a county or municipality to provide by ordinance for a system of administrative adjudication for ordinance or code violations.

Amends the Medical Assistance Article of the Illinois Public Aid Code. Provides that subject to federal approval, the Department of Healthcare and Family Services shall increase the base rate of reimbursement for both base charges and mileage charges for medical transportation services provided by means of an air ambulance to a level not lower than 75% of the Medicare ambulance fee schedule rates, by designated Medicare locality.

Amends the Illinois Public Accounting Act. Changes the definition of "CPA firm" to remove a reference to limited liability companies and to include professional limited liability companies. Changes references from "substantial equivalency" to "enhanced mobility". Changes provisions regarding substantial equivalency for an individual whose principal place of business is not in the State but who has a valid CPA license issued by another state to require that the licensure requirements of the issuing state must be equivalent to the criteria in the Act or, if the licensure requirements of the issuing state are not equivalent, to require that the individual must petition the Public Accountant Registration and Licensure Committee for, and obtain from the Public Accountant Registration and Licensure Committee, an equivalency determination (instead of requiring a verification of the criteria by the National Qualification Appraisal Service of the National Association of State Boards of Accountancy). Provides that, on and after January 1, 2027, the Department may license as licensed CPAs, individuals who have received a bachelor's degree in accounting from an accredited college or university and an exam certificate or certification from the Board and have had at least 2 years of experience as defined by Department of Financial and Professional Regulation rule. Provides that, on and after January 1, 2027, the Department may license as licensed CPAs individuals who have received a master's degree, a bachelor's degree with 30 hours of accounting from an accredited college or university and an exam certificate or certification from the Board, and at least one year of experience as defined by Department rule. Changes the organization that the Department may rely on for enhanced mobility determinations from the National Qualification Appraisal Service of the National Association of State Board of Accountancy to the Public Accountant Registration and Licensure Committee. Makes conforming and other changes.

Amends the State Commemorative Dates Act. Designates August 27 of each year as Hero Day, to be observed as a day throughout the State to recognize those whose unwavering commitment to public safety has earned them our great respect, esteem, and gratitude. Effective immediately.

Amends the Illinois Vehicle Code. Establishes that a municipality that operates an automated speed enforcement system shall set aside 10% of the net proceeds from each system that generates more than $500,000 in revenue for the respective school district or park district in the safety zone in which the automated speed enforcement system is located. Provides that the set aside proceeds may be allocated for any purpose designated by the school district or park district. Set forth home rule provisions.

Amends the Epinephrine Injector Act. Defines "authorized individual". Adds references to "authorized individual" in provisions regarding those persons who may provide or administer an epinephrine injector. Requires the issuance of a certificate upon completion of an anaphylaxis training program. Adds provisions regarding good Samaritan protections. Amends the Good Samaritan Act. Limits the liability of authorized individuals who may provide or administer an epinephrine injector.

Amends the Illinois Income Tax Act. Increases the amount transferred from the General Revenue Fund to the Local Government Distributive Fund. Effective immediately.

Amends the Accident and Health Article of the Illinois Insurance Code. Provides that if a beneficiary, insured, or enrollee receives neonatal intensive care from a nonparticipating provider or nonparticipating facility, a health insurance issuer shall ensure that the beneficiary, insured, or enrollee shall incur no greater out-of-pocket costs than he or she would have incurred with a participating provider or a participating facility, as long as the nonparticipating provider or nonparticipating facility bills the neonatal intensive care as emergency services.

Amends the Open Meetings Act. Provides that, if a quorum of the members of the public body is physically present, a majority of the public body may allow a member of that body to attend the meeting by other means if the member is prevented from physically attending because of performance of active military duty as a service member. Defines "active military duty" and "service member".

Amends the Higher Education Student Assistance Act. In the definitions of "institution of higher learning", "qualified institution", and "institution", provides that the exclusion of academic programs for incarcerated students does not apply to the monetary award program. Effective July 1, 2026.

Amends the Election Code. Allows polling places to offer mock elections for children to teach them the basics of the electoral process.

Amends the Physician Assistant Practice Act of 1987. Provides that a physician assistant may prescribe, dispense, order, administer, and procure drugs and medical devices without delegation of authority by a physician. Provides that a physician assistant may practice without a written collaborative agreement. Provides that a physician assistant who files with the Department of Financial and Professional Regulation a notarized attestation of completion of at least 250 hours of continuing education or training and at least 2,000 hours of clinical experience after first attaining national certification shall not require a written collaborative agreement to practice. Makes changes in provisions concerning definitions; physician assistant title; collaboration requirements; written collaborative agreements, prescriptive authority, and physician assistants in hospitals, hospital affiliates, or ambulatory surgical treatment centers; inactive status; limitations; and grounds for disciplinary action. Amends the Illinois Controlled Substances Act to make corresponding changes.

Amends the Film Production Services Tax Credit Act of 2008. Provides that an accredited production must (i) include in the credits of the accredited production the official logo of the Illinois Film Office and (ii) include an Internet link to the website of the Illinois Film Office on any promotional website for the accredited production.