Amends the Department of Early Childhood Act. Provides that beginning July 1, 2026, the authority and responsibility to conduct a fingerprint-based criminal history check on providers of day care at day care centers, part day child care facilities, day care homes, and group day care homes shall transfer to the Department of Early Childhood from the Department of Children and Family Services. Provides that the Department shall require that each day care license applicant and each applicant, employee, and volunteer of a licensed day care facility to authorize an investigation to determine if such applicant, employee, or volunteer has ever been charged with a crime and if so, the disposition of those charges. Contains provisions on the submission of such persons' fingerprints to the Illinois State Police to be checked for a fee against State and federal criminal history record databases. Provides that any conviction information obtained during the criminal history records checks shall be provided, upon request, to the applicant, employee, and volunteer. Contains provisions on the probationary hiring of employees or volunteers authorizing a criminal background investigation. Makes conforming changes to the Child Care Act of 1969. Effective July 1, 2026.

Amends the Nuclear Safety Law of 2004. Provides that the Illinois Emergency Management Agency and Office of Homeland Security has the right to enter on public and private property in order to take environmental samples in response to a disaster that causes radioactive contamination. Effective immediately.

Amends the Rooftop Safety for First Responders Act. Provides that, no later than January 1, 2027, and every 2 years thereafter, each municipality shall complete a survey of new buildings (rather than just a survey of buildings) in its jurisdiction that have skylights and other openings located in the plane of a low-sloped roof. Provides that, within one year after the effective date of the amendatory Act, each municipality shall develop a methodology to collect data regarding the presence of skylights and other openings in the plane of low-sloped roofs of existing buildings by examining building permits and collecting information during required inspections of those properties.

Amends the Military Veterans Assistance Act. Expands the Act to permit the creation of Jurisdictional Veterans Assistance Commissions (JVAC) in counties that did not have a Veterans Assistance Commission prior to January 1, 2026, and in which there exists a judicial circuit whose jurisdictional boundaries include multiple counties. Provides that veteran service organizations located within any of those counties that are within the judicial circuit's jurisdictional boundaries may come together and create a JVAC that shall provide services to veterans and their families and shall be known as the Veterans Assistance Commission (VAC) of that judicial circuit. Contains provisions on the selection process for the JVAC superintendent and delegates; and other matters. Expands the Act to provide assistance for military veterans who served in the armed forces of the United States, as defined, and did not receive a bad conduct or dishonorable discharge or other equivalent discharge. Provides that if a supervisor of general assistance or county board fails or refuses to provide assistance recommended by the assistance committee of a veterans service organization, VAC, or JVAC, then the veterans service organization, VAC, or JVAC may request that all parties involved enter into an arbitration agreement. Permits any person who is eligible for assistance under the Act to bring a civil action against the county for failing or refusing to provide such assistance. Prohibits the disbursement or transfer of VAC or JVAC funding to any not-for-profit corporation or any other such organization. Contains provisions on annual voting reporting requirements; mandatory training for VAC and JVAC delegates and alternates; a prohibition on a VAC or JVAC establishing or operating a not-for-profit corporation that has a name substantially similar to the name of the VAC or JVAC; permission to receive gifts or donations in furtherance of veterans' interests; benefits for VAC and JVAC employees; the establishment of a Veterans Assistance Provost within the Office of the Attorney General; audit reports; and other matters.

Amends the Sexual Assault Survivors Emergency Treatment Act. Provides that a minor who is present at a child advocacy center in the State following disclosure or suspicion of sexual assault shall be eligible to receive a sexual assault services voucher, regardless of the minor's insurance status. Provides that the sexual assault services voucher for a minor may be used for specified circumstances. Allows for rulemaking by the Department of Children and Family Services and the Department of Human Services. Requires each child advocacy center that issues sexual assault services vouchers to submit an annual report to the Department of Children and Family Services. Effective January 1, 2027.

Amends the Illinois Income Tax Act. Creates an income tax credit for a qualified employer who makes a qualified contribution toward a health reimbursement arrangement for the qualified taxpayer's employees. Provides that the amount of the credit is $400 per covered employee in the first taxable year and $200 per covered employee in the second taxable year. Effective immediately.

Amends the Property Tax Code. Provides that, elected and appointed supervisors of assessments who began a term of office on or after December 1, 2026, beginning December 1, 2029 shall be paid a salary in an amount equal to 80% of the amount paid to the State's Attorney of the county that employs the elected or appointed supervisor of assessments. Amends the Counties Code and the Clerks of Courts Act. Provides that, beginning December 1, 2026, the compensation of a coroner, a county treasurer, a county clerk, a recorder, an auditor, or a clerk of a circuit court shall be equal to 80% of the amount paid to the State's Attorney of the coroner's, county treasurer's, county clerk's, recorder's, or auditor' s county. Provides that, the State must pay 66 2/3% of each officer's annual salary. Provides that, beginning with fiscal year ending on June 30, 2027, the county clerk, recorder, auditor, coroner, and treasurer of each county, and the chief clerk of each county board of election commissioners, shall receive a stipend in the amount of $12,800, adjusted annually.

Amends the Paid Leave for All Workers Act. Provides that the definition of "employee" does not include: (1) an employee engaged in the transportation of goods through this State; (2) an employee who is free to decide what time the employee performs duties for an employer; or (3) an employee who is employed by an employer with fewer than 15 employees. Makes changes to provisions concerning the provision of paid leave; the responsibilities of the Department of Labor; and enforcement and penalties.

Creates the Ticket Sale and Resale Act of 2026. Provides that a ticket purchaser may freely transfer, donate, or resell the purchaser's ticket to any person or on any lawful ticket marketplace. Provides that any person or business that sells or resells tickets shall display the total price of the ticket at the first point in the purchasing process where ticket prices are shown. Provides that, if an event for which tickets have been sold is canceled and not rescheduled, every ticket seller shall issue a full refund of the ticket price and all associated fees to the original purchaser. Sets forth provisions concerning ticket hold back disclosures; exclusive venue ticketing agreements; open ticketing data and interoperability; automated ticket purchasing bots; prohibition of resale price floors; prohibition of resale price caps; and disputes. Provides that a violation of the Act constitutes an unlawful practice under the Consumer Fraud and Deceptive Business Practices Act. Limits home rule. Repeals the Ticket Sale and Resale Act. Amends the State Finance Act and the Consumer Fraud and Deceptive Business Practices Act to make conforming changes. Effective January 1, 2027.

Amends the Counties Code. Provides that, beginning July 1, 2026, each State's Attorney whose term begins after July 1, 2026 shall be compensated at the rate of 100% of the mean of the amount paid to the resident circuit judges in the county courthouse for the State's Attorney.. Provides that the State shall furnish 66 2/3% of the total annual compensation to be paid to each State's Attorney in the State based on the salary in effect on December 31, 1988, and 100% of the increases in salary taking effect after December 31, 1988. Provides that the amount shall be paid from the Personal Property Tax Replacement Fund. Provides that the county shall be responsible for the State and federal income tax reporting and withholding and the employer contributions under the Illinois Pension Code.

Amends the Illinois Municipal Code. Provides that the municipal hotel operators' tax and municipal hotel use tax in Dupage County are repealed on January 1, 2029 (rather than January 1, 2027).

Amends the School Code. Provides that, at least 5 days prior to a career-related event being held, a school district, other than the Chicago school district, must notify the nearest military recruiter about the career-related event. Provides that the notification requirement is satisfied if, at the beginning of the school year, the school district sends a calendar of career-related events being held during the school year to the military recruiter. Provides that if a military recruiter provides at least 2 days' notice to a school district that the military recruiter intends to attend a career-related event, the school district or a school shall provide accommodations to the military recruiter that include a prominent location at the career-related event either in the facility or on the grounds where the career-related event is being held. Provides that if a military recruiter sends an advertisement for military careers and opportunities to a school district for display, the school district shall require each school to display the advertisement in the school counselor's office or in the main office of the school. Provides that if a school or school district does not comply with the requirements, a military recruiter may send notice of noncompliance to the regional office of education with jurisdiction over the school or school district. Effective July 1, 2026.

Amends the Department of Transportation Law of the Civil Administrative Code of Illinois. Requires the Department of Transportation to accept a request for proposal for a quick-build infrastructure as an alternative for an infrastructure project. Provides that an accepted quick-build infrastructure may include a cycle lane segregator or other temporary infrastructure solution. Sets forth cycle lane segregator specifications.

Amends the Retailers' Occupation Tax Act. Provides that, if a person who is licensed as a retailer of alcoholic liquor has had the renewal of his or her certificate of registration denied or has had his or her certificate of registration revoked, then the Department of Revenue shall file a notice with the Liquor Control Commission that includes a certification, signed by the Director of Revenue or his or her designee, attesting that the person's certificate of registration renewal has been denied or revoked after notice and an opportunity to be heard. Amends the Liquor Control Act of 1934. Provides that the Liquor Control Commission shall inactivate the license of any licensee authorized to sell alcoholic liquor at retail if that person's certificate of registration renewal has been denied by the Department of Revenue or that person's certificate of registration has been revoked by the Department of Revenue. Effective July 1, 2026.

Amends the Illinois Municipal Code. In provisions relating to preemption of certain taxes in home rule municipalities, provides that nothing in the provisions shall prevent a tax based upon the number of units of cigarettes, on other tobacco products, or both if the home rule municipality imposed a tax either based on the number of units of cigarettes or on other tobacco products before July 1, 1993 (rather than, if a home rule municipality had not imposed a tax based on the number of units of cigarettes or tobacco products before July 1, 1993, the home rule municipality may not impose such a tax after that date).