Amends the Illinois Income Tax Act. Creates a deduction in an amount equal to the amount received by the taxpayer in gratuities during the taxable year. Provides that the deduction is exempt from the Act's automatic sunset provision. Effective immediately.

Amends the Illinois Income Tax Act. Increases the standard exemption to $150,000. Effective immediately.

Amends the Illinois Income Tax Act. Creates an income tax deduction in an amount equal to the out-of-pocket costs incurred by a taxpayer during the taxable year for expenses associated with long-term care for the taxpayer or the taxpayer's family member. Effective immediately.

Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to 50% of the contributions made by the taxpayer during the taxable year to one or more qualifying pregnancy resource centers. Provides that the term "qualifying pregnancy resource center" means a nonprofit organization that is exempt from taxation under Section 501(c) of the Internal Revenue Code and is established for the purpose of providing free assistance to pregnant women in carrying their pregnancies to term.

Creates the Campus Free Speech Protection Act. Requires the governing board of each public institution of higher education to adopt policies governing free expression. Sets forth what those policies must ensure. Contains provisions concerning making those policies available to faculty and students. Sets forth both prohibited and permissible conduct. Provides for remedies for violations of the policies.

Amends the Illinois Gambling Act. Creates the position of Illinois Gaming Oversight Officer within the Illinois Gaming Board under the Administrator. Provides that the Officer may: maintain a staff; make recommendations for policy, statute, and rule changes; collect data regarding the regulation of gaming and exempted or quasi-gaming; compile or assist in the compilation of any reports; ensure the coordination of efforts between various State agencies involved in regulating and taxing gaming and exempted or quasi-gaming in the State; and encourage, promote, suggest, and report best practices for ensuring diversity in the gaming and exempted or quasi-gaming industry in the State. Requires the Officer to commission and publish a disparity and availability study on a biannual basis. Provides that the Officer may compile, collect, or otherwise gather data necessary for the administration of the Act and to carry out the Officer's duty relating to the recommendation of policy changes. Requires the Officer to pair eligible minority businesses with terminal operator licensees or owners licensees for mentoring. Amends the Video Gaming Act. Provides that an applicant or licensee is not in violation of the Act or any of the Illinois Gaming Board rules, and shall not be subject to disciplinary action, delay of any Board consideration, or denial of any license for operating a game device if operation of the gaming device is in compliance with and not considered gambling under the Criminal Code of 2012. Provides that any applicant previously denied by the Board based in whole or part for participation in specified lawful sweepstakes devices shall have the denial rescinded and a license shall be issued instantly. Provides that an applicant for a license that discloses participation in specified lawful sweepstakes devices shall have the application processed for Board consideration within not more than 90 days after the filing of the application. Makes other changes. Effective immediately.

Appropriates $1,000,000 from the General Revenue Fund to the Department of Human Services for a grant to Special Olympics Illinois for costs associated with contingent and operational expenses. Effective July 1, 2026.

Amends the State Mandates Act. Provides that any State mandate regarding any subject matter enacted on or after the effective date of the amendatory Act that necessitates additional expenditures from local government revenues shall be void and unenforceable unless the General Assembly makes necessary appropriations to implement that mandate. Provides that the failure of the General Assembly to make necessary appropriations shall relieve the local government of the obligation to implement any State mandate. Makes conforming changes. Effective immediately.

Appropriates $1,745,500 to the State Universities Civil Service System to meet its operational expenses for Fiscal Year 2027. Effective July 1, 2026.

Appropriations and Reappropriations for capital projects for the Department of Commerce and Economic Opportunity for the fiscal year beginning July 1, 2026. Effective Immediately.

Makes appropriations for the ordinary and contingent expenses of the Office of the Lieutenant Governor for the fiscal year beginning July 1, 2026, as follows: General Funds $3,497,900; Other State Funds $100,000; Total $3,597,900.

Makes appropriations for the ordinary and contingent expenses of the Illinois Department on Aging for the fiscal year beginning July 1, 2026, as follows: General Funds $1,999,065,468; Other State Funds $13,670,500; Federal Funds $213,105,600; Total $2,225,841,568.

Makes appropriations for the ordinary and contingent expenses of the Department of Agriculture for the fiscal year beginning July 1, 2026, as follows: General Funds $33,781,300; Other State Funds $129,597,000; Federal Funds $56,568,400; Total $219,946,700.

Makes appropriations for the ordinary and contingent expenses of the Department of Central Management Services for the fiscal year beginning July 1, 2026, as follows: General Funds $2,875,624,700; Other State Funds $5,761,439,800; Total $8,637,064,500.

Makes appropriations for the ordinary and contingent expenses of the Department of Children and Family Services for the fiscal year beginning July 1, 2026, as follows: General Funds $1,668,497,400; Other State Funds $826,507,600; Federal Funds $15,816,600; Total $2,510,821,600.