Amends the Counties Code. In provisions concerning the Home Rule County Use Tax Law, provides that, if a home rule county imposes a tax under the Home Rule County Use Tax Law, then the tax shall be collected by the Department of Revenue if the property is purchased at retail from a retailer in any county in this State other than the home rule county imposing the tax. Provides that the tax shall be remitted to the State or an exemption determination must be obtained from the Department before the title or certificate of registration for the property may be issued. Provides that the Department shall have full power to administer and enforce the Home Rule County Use Tax Law, to collect all taxes, penalties, and interest due under the Home Rule County Use Tax Law, to dispose of taxes, penalties, and interest collected under the Home Rule County Use Tax Law, and determine all rights to credit memoranda or refunds arising on account of the erroneous payment of tax, penalty, or interest. Provides that, if the Department determines that a refund shall be made under the Home Rule County Use Tax Law to a claimant instead of issuing a credit memorandum, then the Department shall notify the State Comptroller, who shall cause the order to be drawn for the amount specified, and to the person named, in the notification from the Department. Provides that, as soon as practicable, the Department shall pay over to the State Treasurer, ex officio, as trustee, for deposit into the Home Rule County Retailers' Occupation Tax Fund, all taxes, penalties, and interest collected under the Home Rule County Use Tax Law. Provides that a certified copy of an ordinance imposing or discontinuing the tax to be collected and enforced by the Department under the Home Rule County Use Tax Law shall be adopted and filed with the Department before the Department shall begin to collect the tax. Provides that the Department shall not begin collection and enforcement under the Home Rule County Use Tax Law before January 1, 2027. Provides that the home rule county that imposed the tax may collect a tax that the Department does not collect.

Amends the Community Mental Health Act. Provides that the governing body of a community mental health board may from time to time fix, by ordinance, compensation for board members. Permits such compensation to be computed on a per diem basis, on an annual basis, or on a combined per diem and annual basis. Provides that until compensation is fixed by the governing board, members of the community mental health board shall serve without compensation. Provides that, after compensation is established, no change in the compensation of any member, or the basis therefore, shall take effect during the term of office for which such member has been appointed. Provides that compensation for board members shall be charged on the board and paid out of the Community Mental Health Fund. Prohibits a board member's spouse or immediate family member from receiving any compensation for the board member's service on the board.

Amends the Interagency Coordinating Committee on Transit Innovation, Integration, and Reform Act. Provides that the member appointed to the Committee to represent individuals with disabilities shall either be an individual with a disability or an individual who has demonstrated experience advocating for and advancing the accessibility and transportation needs of individuals with disabilities. Amends the Metropolitan Transit Authority Act. Provides that one of the members of the Board of the Chicago Transit Authority shall be a person with a disability who lives within the Authority's service area and uses the services provided by the Authority. Amends the Regional Transportation Authority Act. Provides that one of the Directors of the Board of the Northern Illinois Transit Authority shall be a person with a disability with expertise in transportation and shall be appointed with the advice and recommendation of a disability advocacy organization serving the Metropolitan Region. Provides that one of the directors of the Suburban Bus Board shall be the Commissioner of the City of Chicago's Mayor's Office for People with Disabilities (rather than appointed by the Mayor of Chicago). Provides that one of the directors of the Commuter Rail Board shall be a person with a disability who uses the services provided by the Commuter Rail Division and appointed with the advice and recommendation of a disability advocacy organization serving the Metropolitan Region. Provides that the Chicago Transit Authority, the Suburban Bus Board, and the Commuter Rail Board shall each establish and maintain an ADA Advisory Committee to advise the Chicago Transit Authority, the Suburban Bus Board, or the Commuter Rail Board on accessibility and compliance with the Americans with Disabilities Act of 1990 as it relates to fixed route and paratransit service.

Amends the Illinois Income Tax Act. Provides that the tax credit for employee child care shall be (i) 30% of the start-up costs expended by the corporate taxpayer to provide a child care facility for the children of its employees and (ii) 10% (currently, 5%) of the annual amount paid by the corporate taxpayer in providing the child care facility for the children of its employees. Creates an income tax credit for corporate taxpayers that are qualified small businesses in an amount equal to 10% of the federal tax credit claimed by the taxpayer for the taxable year for qualified child care expenditures. Effective immediately.

Creates the Artificial Intelligence Companion Model Safety Act. Provides that an operator shall not operate or provide an artificial intelligence companion to a user unless the artificial intelligence companion contains a protocol to take reasonable efforts to detect and address suicidal ideation or expressions of self-harm by a user to the artificial intelligence companion. Provides that an operator shall provide a clear and conspicuous notification to a user that states, either verbally or in text, that the user is not communicating with a human, at specified times. Provides for civil penalties. Provides that all moneys collected under the Act shall be deposited into the Statewide 9-8-8 Trust Fund. Amends the State Finance Act to make a conforming change. Effective January 1, 2027.

Amends the Illinois Vehicle Code. Allows the Secretary of State to issue special registration plates for International Union of Operating Engineers, Local 150 license plates. Provides that an applicant for the special plate shall be charged a $30 fee for original issuance. Creates the Sweeney Classic Fund. Makes a conforming change in the State Finance Act.

Amends the Unified Code of Corrections. Provides that the Department of Corrections shall ensure that a committed person and the committed person's correspondents are not charged any fee, surcharge, or cost for mail communication or mail scanning services that exceed the standard postage rate set by the United States Postal Service. Provides that the Department shall not charge the committed person or correspondent any fee, surcharge, or cost for any incoming mail addressed to and received by the committed person, including any material received through mail scanning services. Provides that the Department shall not charge the committed person any fee, surcharge, or cost for outgoing mail delivery or mail scanning services that exceeds the postage rate set by the United States Postal Service for any outgoing mail. Provides that the Department or any third-party vendor that the Department contracts with, shall not impose any fee, surcharge, or cost to the committed person above the United States Postal Service rate for mail communication, including the delivery or scanning of mail. Provides that the Department shall not use the provision of voice communication services, mail communication, mail scanning services, or any other communication services to supplant in-person contact visits. Provides that the Department shall not receive revenue, directly or indirectly, from the provision of voice communications, mail communication, mail scanning services, or other communication services to a person in custody in any institutions and facilities of the Department. Provides that beginning July 1, 2027, the Department shall annually report to the General Assembly on the status of any communication services contracts and plans to consolidate contracts to maximize purchasing power for voice communication services, mail communication services, and all other communication services. Provides that the Department shall post the report on its website. Effective immediately.

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. Effective July 1, 2026.

Amends the Downstate Police, Downstate Firefighter, and Illinois Municipal Retirement Fund (IMRF) Articles of the Illinois Pension Code. Establishes an accelerated pension benefit payment in lieu of any pension benefit under which an eligible person may elect to receive an amount determined by the Fund to be equal to 60% of the present value of his or her pension benefits in lieu of receiving any pension benefit. Establishes an accelerated pension benefit payment for a reduction in annual retirement annuity and survivor's annuity increases, as applicable, under which a Tier 1 member may elect to receive an accelerated pension benefit payment equal to 70% of the difference of the present value of the automatic annual increases to a Tier 1 member's retirement annuity and survivor's annuity using the formula applicable to the Tier 1 member and the present value of the automatic annual increases to the Tier 1 member's retirement annuity using a specified formula and survivor's annuity using a specified formula. Provides that, upon receipt of a member's irrevocable election to receive an accelerated pension benefit payment, the Fund shall transfer the amount of the accelerated pension benefit payment into the member's eligible retirement plan or qualified account. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

Amends the Downstate Teacher Article of the Illinois Pension Code. Provides that employers under the Article may elect to establish a self-managed plan for members as an alternative to the traditional benefit package. Provides that an employee of an employer that establishes a self-managed plan shall be given the choice to elect which retirement program he or she wishes to participate in with respect to all periods of covered employment occurring on and after the effective date of the employee's election. Sets forth provisions concerning definitions, adoption of the self-managed plan by employers, selection of service providers, establishment of an initial account balance, employee and employer contributions, plan termination, vesting, and benefit amounts. Provides that any benefit increase that results from the amendatory Act is excluded from the definition of "new benefit increase". Amends the State Mandates Act to require implementation without reimbursement.

Amends the Criminal Code of 2012. In the provision of the Code that provides that a person who by illegal gambling loses $50 or more to another person may sue for and recover the money or other thing of value, so lost and paid or delivered, in a civil action against the winner thereof, with costs, in the circuit court, applies only to a natural person with residency in the State of Illinois. Provides that losses as a result of participation in any fantasy contests against a fantasy contest operator, including single-player fantasy contests, are not recoverable under the provision. Effective immediately.

Creates the Statewide Guardian Ad Litem Training Act. Provides that, after July 1, 2027, a guardian ad litem may not continue to serve as a guardian ad litem or receive an appointment to serve in a family law case or juvenile case unless the guardian ad litem completes training as required under this Act. Provides that, beginning July 1, 2027, a guardian ad litem must complete training on medical literacy. Requires the training to include, at a minimum, the following: (1) information regarding chronic medical conditions; (2) a module covering distinguishing medical advocacy from parental conflict; (3) information regarding consulting treating medical professions; (4) a module covering treatment adherence and risk; and (4) a module covering the ethical limits of a guardian ad litem's medical opinion. Provides that the Act is subject to the supervisory authority of the Illinois Supreme Court.

Amends the Jury Commission Act. Makes a technical change in a Section concerning the short title.

Amends Illinois Wage Payment and Collection Act. Provides that, beginning January 1, 2027, an employer who collects gratuities through electronic means shall compile and submit a quarterly report to the Department of Labor containing specified information concerning the collection and distribution of electronic gratuities. Provides that, beginning January 1, 2027, an employer shall make available on the pay stub provided to any employee who receives gratuities collected through electronic means specified information concerning the collection and distribution of electronic gratuities. Effective January 1, 2027.

Amends the Health Care Surrogate Act. Requires a health care provider to release the medical records of the patient as a response to a written request for the release of records to an individual who was named as a surrogate or any person, entity, or organization presenting valid authorization. Provides that, upon a determination that a patient lacks decisional capacity and a health care surrogate is identified, a health care facility shall provide specified written information, which may be provided electronically, to the surrogate. Provides that a health care provider who relies on and carries out a surrogate's directions and who acts with due care and in accordance with the Act shall not be subject to any claim based on lack of patient authorization for unprofessional conduct. Effective immediately.