Amends the Election Code. Provides that, if a voter is unable to submit a vote by mail ballot, it shall be sufficient for the voter to submit to the election judges an affidavit executed before the election judges specifying that the voter received a vote by mail ballot, but the vote by mail ballot was misplaced or destroyed, and was unable to bring the vote by mail ballot to the polling place. Makes conforming changes.

Amends the Enterprise Zone Act. Provides that certain credits related to high impact businesses do not apply on or after the effective date of the amendatory Act. Amends the Illinois Income Tax Act. Provides that a construction jobs credit does not apply for taxable years ending on or after the effective date of the amendatory Act. Provides that a high impact business construction jobs credit does not apply for taxable years ending on or after the effective date of the amendatory Act. Makes changes concerning the business interest deduction. Creates an addition modification for the federal deduction for domestic research or experimental expenditures. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Makes changes concerning incentives for biodiesel, renewable diesel, and biodiesel blends. Makes other changes.

Amends the Illinois State Police Radio Act. Provides that the Statewide Interoperability Executive Committee (SIEC) shall oversee governance, interoperability, and land mobile radio standards for Illinois' land mobile radio communications system and shall collaborate with the Office of the Statewide 9-1-1 Administrator and the Office of the Statewide Interoperability Coordinator to strengthen Illinois' emergency communications ecosystem. Provides that the SIEC may designate subcommittees necessary to effectuate its responsibilities. Provides that the voting membership of the SIEC must, at a minimum, include the Statewide Interoperability Coordinator, the Statewide 9-1-1 Administrator, the Director of the Secretary of the State Police or the Director's designee, and at least one representative from each of the following, appointed by the Governor: an association representing Illinois fire chiefs, an association representing Illinois fire protection districts, the Office of the State Fire Marshal, an association representing Illinois chiefs of police, an association representing Illinois sheriffs, the Illinois State Police, the Illinois Emergency Management Agency and Office of Homeland Security, the Department of Public Health, the Department of Innovation and Technology, and the Department of Military Affairs. Removes references to the STARCOM21 Oversight Committee. Requires the SIEC to, no later than July 1, 2027, establish standards necessary to ensure land mobile radio equipment interoperates throughout Illinois; planning, training, and evaluation standards necessary to enhance public safety communications operational readiness; and standards necessary for the unification of the Integrated Public Alert and Warning System statewide. Requires the SIEC to annually review existing statutory law and make recommendations for legislative changes to ensure efficient, effective, reliable, and sustainable communications interoperability statewide (rather than make recommendations concerning better integration of the Integrated Public Alert and Warning System statewide and develop a plan to sustainably fund radio infrastructure, radio equipment, and interoperability statewide). Effective July 1, 2026.

Amends the Substance Use Disorder Act. Requires the Department of Human Services to collaborate with the State Board of Education to the extent the Board develops instructional resources for substance use or gambling disorder prevention and awareness that may be used by school districts. Permits the Department to provide funding programs for parents on healthy gaming and play habits; appropriate financial planning and investment strategies; how to talk about gambling and related activities; and how to talk about substance use or gambling. In provisions requiring the Department to establish a public education, research, and training program regarding gambling disorders, expands the scope of the program by requiring that the program utilize screening, crisis intervention, treatment, public awareness, prevention, in-service training, and other innovative means, to decrease the incidents of suicide attempts related to a gambling disorder or gambling issues. Permits the Department to establish a program to provide for the production and publication, in electronic and other formats, of gambling prevention, recognition, treatment, and recovery literature and other public education methods. Permits the Department to support gambling disorder prevention, recognition, treatment, and recovery projects by facilitating the acquisition of gambling prevention curriculums, providing trainings in gambling disorder prevention best practices, connecting programs to health care resources, establishing learning collaboratives between localities and programs, and assisting programs in navigating any regulatory requirements for establishing or expanding such programs. Permits the Department to award grants to create or support local gambling prevention, recognition, and response projects. Makes other changes. Effective immediately.

Amends the Medical Assistance Article of the Illinois Public Aid Code. Provides that beginning October 1, 2026, for rate year 2027 and thereafter, the Medicaid inpatient utilization rate, as defined and used in the determination of eligibility for specified inpatient adjustment payments to hospitals, shall be modified to exclude, from both the numerator and denominator, all days reimbursed by the Department of Human Services for mental health services provided under a specified provision of the Code of Criminal Procedure of 1963 as contracted by the Department of Healthcare and Family Services. Effective immediately.

Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that the City of Chicago is considered a taxing district for purposes of the Law. Preempts home rule powers. Effective immediately.

Amends the Property Tax Code. Provides that, for tax sales occurring on or after January 1, 2027, a certificate of purchase shall not be issued sooner than 90 days after the conclusion of the tax sale.

Amends the Environmental Protection Act. Makes findings about the imposition of disproportionate and adverse effects on communities in areas of environmental justice concern. Defines terms. Applies to the following permits for which an owner or operator applies on or after January 1, 2026: (1) a construction permit for a new source that is to be located in an area of environmental justice concern and that is required to obtain from the Agency a CAAPP permit or a Federally Enforceable State Operating Permit; (2) a construction permit for any existing source that is located in an area of environmental justice concern, that possesses a CAAPP permit or a Federally Enforceable State Operating Permit issued by the Agency, and that seeks an increase in annual permitted emissions; or (3) a construction permit for any existing source that is located in an area of environmental justice concern, that seeks an increase in annual permitted emissions, and that will for the first time require a new CAAPP permit or a Federally Enforceable State Operating Permit issued by the Agency. Requires the Environmental Protection Agency to evaluate the application for affects on environmental justice and may suggest additional testing or changes in the application. Requires that the Agency to conduct an evaluation of the prospective owner's or operator's prior experience in owning and operating sources of air pollution before it may issue a construction permit. Makes other changes. Creates the Office of Environmental Justice within the Environmental Protection Agency. Effective immediately.

Amends the Illinois Vehicle Code. Provides that if a driver has obtained and currently holds a valid school bus permit, a multifunction school activity bus (MFSAB) may be used for the purpose of transporting 15 or less persons whose purposes do include transporting students to and from home or school bus stops. Provides that the definition of "school bus" does not include a multifunction school-activity bus, unless the driver has obtained and currently holds a valid school bus permit.

Creates the Servicemember Education Rights Veneration Act. Requires institutions of higher education (institution) to accommodate service member student's academic military leave and grant prompt readmission when the service member student has not exceeded a cumulative academic military leave period beyond 5 years, provides advance notice of academic military leave to the institution, and provides notice of intent to return to the institution. Requires the institution to readmit a service member student on academic military leave into the next class, classes, or academic year division following the receipt of the notice of intent to return in accordance with the terms of the accommodation. Contains provisions on exemptions to readmission and related reporting requirements on service member students; investigations by the Attorney General's appointed ISERRA Advocate on whether a readmission exemption exists; and other matters. Requires service member students to provide advance notice of pending military service and prohibits institutions from imposing conditions for academic military leave not otherwise imposed under the Act. Contains provisions on military accommodation; academic obligations of service member students; reimbursement for school expenses; academic withdrawal due to military service; rejection of accommodation and the institution's burden of proof; a 5-year military service limitation; records documentation; advance notice requirements on service member students; notice of intent to return; anti-discrimination protections; academic leave for the spouses of servicemembers; Attorney General enforcement authority; remedies; rulemaking authority; and other matters.

Amends the College and Career Success for All Students Act. Requires an International Baccalaureate teacher to obtain appropriate training, subject to appropriation. Provides that International Baccalaureate training to teachers in high schools must: (i) provide teachers of International Baccalaureate courses with the necessary content knowledge and instructional skills to prepare students for success in International Baccalaureate courses and examination and other advanced course examinations and mastery of postsecondary course content; (ii) provide administrators with professional development that will enable them to create strong and effective International Baccalaureate programs in their schools; (iii) provide teachers at an authorized International Baccalaureate World School with training and other professional development that prepares students for success in International Baccalaureate courses; and (iv) support the implementation of an instructional program for students in grades 6 through 12 that provides an integrated set of instructional materials, diagnostic assessments, and teacher professional development in reading, writing, and mathematics that prepares all students for enrollment and success in International Baccalaureate courses. Provides that the AP exam fee reduction program also applies to fees charged for an International Baccalaureate Diploma Programme subject.

Reinserts the provisions of Senate Amendment No. 1 with the following changes: In provisions regarding a petition for the administration of psychotropic medication and electroconvulsive therapy by court order, provides that service of the petition and notice of the time and place of the hearing upon a respondent may be accomplished by (i) personal service, (ii) handing a copy of the petition and notice to the respondent together with a waiver of personal service, and (iii) if the respondent is confined to a mental health facility, handing a copy of the petition and notice to the respondent, provided the party delivering the petition and notice to the respondent files within 24 hours a verified statement naming the party served and stating the means, place, date, and time of service.

Appropriates $43,000,000 from the Illinois State Toll Highway Authority Fund and $8,047,500 from the Metro Pier and Exposition Authority Trust Fund for: (i) $3,200,000 to the Department of Agriculture for grants under the Illinois Local Food Infrastructure Grant Program; (ii) $25,000,000 to the Department of Agriculture for competitive grants to county and municipal governments, as well as nonprofit organizations, for programming funding to support projects, including agriculture-related education, workforce development, farmers markets, local food programs, community gardens, and community events, with 10% to counties, municipalities, and organizations in Cook County and collar counties; and (iii) $22,847,500 to the Department of Commerce and Economic Opportunity for grants to county and municipal governments to fund capital improvement projects to benefit the agricultural industry, including, but not limited to, road improvements on agricultural transportation routes, farmers market facility improvements, agricultural showcase facility improvements, and energy, water, and broadband infrastructure improvements to rural areas, with 10% to counties and municipalities in Cook County and collar counties. Effective July 1, 2026.

Amends the Public Safety Employee Benefits Act. Provides that required health coverage benefits and education benefits are contingent on the law enforcement officer being killed in the line of duty. Provides that a surviving spouse shall not be required to submit a notarized affidavit or other notarized documentation attesting that the surviving spouse has not been remarried as a condition of eligibility for any benefit, payment, or right guaranteed under the Act. Effective immediately.

Appropriates $500,000 from the General Revenue Fund to the Department of Commerce and Economic Opportunity to create the Chicago Cultural district. Effective July 1, 2026.