Reinserts the provisions of the introduced bill with the following change. Provides that each State university shall automatically provide, to any transfer student who is accepted to the State university with at least 30 hours of academic credit at a community college, notice of the option for the reverse transfer of credit after the transfer student has earned a combined total of 60 hours of academic credit at the community college and the State university. Effective immediately.

Amends the Civil Administrative Code of Illinois. Creates the Fall Covers for Spring Savings Program in the Department of Agriculture to provide crop insurance premium discounts for cover crops. Directs the Department to award grants in specified amounts to Soil and Water Conservation Districts. Creates the Cover Crop Insurance Premium Discount Fund. Provides for requirements for the Program. Directs the Department to adopt rules.

Creates the Internet Gaming Act. Authorizes an Internet gaming operator to offer Internet gaming in accordance with the provisions of the Act. Provides that Internet gaming shall only be offered by an Internet gaming license or an Internet management service provider that has contracted with an Internet gaming licensee. Provides that an Internet gaming licensee shall offer no more than 3 individually branded Internet gaming skins. Provides that an Internet management service provider may conduct Internet gaming on its own Internet gaming platform pursuant to the agreement between the provider and an Internet gaming licensee and in accordance with the rules of the Board and the provisions of the Act. Includes provisions for: requirements of an Internet gaming platform; Internet waging accounts; license requirements; age verification, location, and responsible gaming; diversity goals in procurement and spending by Internet gaming licensees; acceptance of out-of-state wagers; and limitations on home rule units. Provides that a 25% privilege tax is imposed on Internet gaming to be deposited into the State Gaming Fund. Authorizes the adoption of emergency rules to implement the Act and makes conforming changes in the Illinois Administrative Procedure Act. Effective immediately.

Amends the Business Enterprise for Minorities, Women, and Persons with Disabilities Act. Provides that the Business Enterprise Program shall recognize private funding given in the form of sponsorship of the University of Illinois System Diverse Supplier Development Program (DSDP) as dollars toward goal attainment under the Act if those funds are distributed to eligible program graduates under specified conditions.

Amends the Control Over Building and Construction Article of the Illinois Municipal Code. Provides that a municipality may not prohibit the building or usage of accessory dwelling units in the municipality. Provides that a municipality may provide reasonable regulations relating to the size and location of accessory dwelling units similar to other accessory structures unless a regulation would have the effect of prohibiting accessory dwelling units. Limits home rule powers. Defines terms.

Amends the Mental Health and Developmental Disabilities Administrative Act. Provides that beginning July 1, 2026, the Department of Human Services shall reissue the original cost and wage survey for costs associated with the administration of services to persons with intellectual and developmental disabilities in community day services that was contained in the Department's Guidehouse Rate Study. Provides that the cost and wage survey shall be used to effectuate rate increases in transportation funding for the administration of community day services to persons with intellectual and developmental disabilities and may include provider contact information, total costs of employee salaries and benefits, staff turnover, and other information. Requires the Department to adopt rules. Amends the Medical Assistance Article of the Illinois Public Aid Code. Requires the Department of Healthcare and Family Services to file an amendment to the Home and Community-Based Services Waiver Program for Adults with Developmental Disabilities that removes the 5 hour per day billing maximums at community day services. Provides that the amendment shall not modify monthly and yearly billing maximums for community day services. Provides that implementation is contingent on federal approval. Effective July 1, 2026.

Amends the Illinois Municipal Code. Provides that a detention center facility may not be located, constructed, or operated within 1,500 feet of the property boundaries of any school, day care center, day care home, cemetery, public park, forest preserve, public housing, private residence, or place of religious worship, regardless of address. Defines "detention center facility" and "federal immigration authority". Effective immediately.

Amends the Liquor Control Act of 1934. Provides that the maximum fine that may be levied against any licensee shall not exceed $20,000 per violation (instead of the maximum fine that may be levied against any licensee, for the period of the license, shall not exceed $20,000). Makes a conforming change. Effective immediately.

Amends the Illinois Procurement Code. Provides that the Code does not apply to procurement expenditures that are necessary for the Illinois Emergency Management Agency and Office of Homeland Security to respond to a radiological incident, to monitor a nuclear power plant, or to use at a nuclear facility. Effective immediately.

Amends the School Code. Provides that all mandated categorical programs under the Code and the School Breakfast and Lunch Program Act shall be funded at 100% of their required levels as calculated by the State Board of Education, without proration. Provides that, beginning with Fiscal Year 2027, the General Assembly shall appropriate funds for each fiscal year sufficient to fully reimburse school districts for all services and costs under mandated categorical programs, as required under the Code. Requires the State Board to annually provide to the General Assembly, no later than May 1 of each year, the appropriation levels needed to fully fund mandated categorical grant funding for the upcoming fiscal year. With respect to the evidence-based funding formula, provides that the State shall increase annual new State funds to ensure full funding of the formula beginning with Fiscal Year 2027. Requires the State Board to annually determine and report the amount necessary to bring all Tier 1 and Tier 2 organizational units to 100% of their adequacy targets, and requires the General Assembly to appropriate sufficient funds to meet this requirement no later than Fiscal Year 2027. Provides that no organizational unit may receive less than the amount determined under the formula in any fiscal year. Effective immediately.

Appropriates $1,760,144 from the General Revenue Fund to the Illinois Department of Human Services’ Office of Firearm Violence Prevention for a grant to the Lake County State’s Attorney’s Office for a violence interrupter program, including administrative and operating costs. Effective July 1, 2026.

Creates the Warehouse Pollution Reduction Act. Requires the Environmental Protection Agency to propose and the Pollution Control Board to adopt rules establishing a qualifying warehouse review program. Provides for reporting, recordkeeping, and notice requirements; annual emissions-reduction targets; and a system of points for air-pollution mitigation measures. Requires construction permits for new or modified qualifying warehouses and sets conditions for permit issuance, including zero-emission readiness and buffer requirements near sensitive receptors. Establishes a qualifying warehouse registry and requires public access to reports, notices, and permitting records. Provides for mitigation fees and directs their use in the same geographic area as the site of the qualifying warehouse. Requires the Agency to develop an air-quality modeling program and publish results annually. Creates the Warehouse Pollution Management Fund and provides for fee collection and deposit. Prohibits certain acts, provides civil penalties, authorizes enforcement and citizen suits, and allows recovery of attorney's fees. Limits home rule powers. Amends the State Finance Act to make a conforming change.

Amends the Illinois Municipal Code. Makes a technical change in a Section concerning the short title.

Creates the Gender in Athletics Act. Provides that in any intercollegiate athletic activity that is subject to rules, standards, or classifications that provide for student eligibility restrictions in order to ensure, enhance, or promote fair competition, each public institution of higher education shall make all determinations based on sex and not on gender. Grants rulemaking authority to the Board of High Education to implement and enforce the Act. Amends the School Code. Provides that no school district or nonpublic school whose students or teams compete against a school district or nonpublic school may operate, sponsor, or facilitate interscholastic or intramural athletics that permit a person whose gender is male to participate in any interscholastic or intramural athletics that are designated for females. Allows a student who is aggrieved by an alleged violation or anticipated violation to have the right to file a grievance complaint with the school district or nonpublic school for an immediate determination of whether a violation or anticipated violation exists. Provides that if a violation or anticipated violation is determined to exist, the school district or nonpublic school shall issue a decision immediately and may direct that such violation be terminated or adjusted to prevent a further violation, but if the grievance is rejected, the complaining party has the right to an immediate appeal to the State Board of Education for relief.

Creates the Targeted Advertising Services Tax Act. Provides that a tax is imposed upon providers of targeted advertising services at the rate of 10% of the gross receipts derived from such targeted advertising services provided in this State. Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Amends the Business Corporation Act of 1983. Imposes a social media platform fee. Amends the Illinois Coal Technology Development Assistance Act. Provides that certain amounts required to be transferred into the Coal Technology Development Assistance Fund from the General Revenue Fund shall be directly deposited into the Coal Technology Development Assistance Fund instead. Amends the Illinois Income Tax Act. Provides that certain tax checkoff amounts shall be deposited directly into the specified funds. Amends the Environmental Protection Act. Makes changes concerning certain fees imposed with respect to the sale of new or used tires. Amends the Hotel Operators' Occupation Tax Act. Defines "hotel marketplace" and "hotel marketplace facilitator". Provides that hotel marketplace facilitators that meet specified tax remittance thresholds are considered to be hotel operators for the purposes of the taxes under the Act. Provides that a marketplace facilitator that is considered a hotel operator is required to remit the applicable taxes under the Act and any local hotel operators' occupation taxes administered by the Department of Revenue on all rentals, leases, or lettings of Illinois hotel rooms made by the hotel marketplace facilitator or facilitated for marketplace hotel operators to guests. Contains provisions concerning re-renters. Amends the Illinois Income Tax Act. Provides that, if a late discretionary hearing for a revised final assessment has been granted after a lien has attached, then the lien shall remain in full force except to the extent to which the final assessment may be reduced by a revised final assessment following the hearing or review. Repeals the Messages Tax Act. Makes changes concerning cross-references to that Act. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act, and various Acts imposing local use and occupation taxes to replace references to "alcoholic beverages" with "alcoholic liquor taxable under a specified provision of the Liquor Control Act of 1934". Makes technical changes concerning incorporation of provisions of the Retailers' Occupation Tax Act into various other Acts. Amends the Illinois Gambling Act. Makes changes to provisions concerning gaming at a temporary facility. Makes changes concerning the privilege tax imposed on persons engaged in the business of conducting gambling operations. Amends the Sports Wagering Act. Makes changes concerning the privilege taxes imposed under the Act Amends the Illinois State Auditing Act. Provides that the Auditor General shall conduct a compliance audit in accordance with specified provisions of the Statewide Innovation Development and Economy Act. Amends the State Finance Act, the Illinois Municipal Code, the Metro-East Park and Recreation District Act, and the Local Mass Transit District Act. Provides for the transfer of the local sales tax increment to the STAR Bonds Revenue Fund. Amends the Illinois Income Tax Act. In provisions concerning the entity-level tax, provides that a partnership making an entity-level tax election may elect to determine its tax base using a full distributive share method or an Illinois-sourced income method. Amends the Motor Fuel Tax Law. Pauses certain rate adjustments. Makes other changes. Amends the Reimagining Energy and Vehicles in Illinois Act. Provides that the Department of Commerce and Economic Opportunity shall not enter into any new agreements under the Act after December 31, 2028 (instead of December 31, 2027). Effective immediately, except that certain provisions take effect on July 1, 2026.