Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reinstates the exemption for the use or sale of tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized purchasing activities in Illinois. Provides that the exemption is repealed on June 30, 2031 (currently, June 30, 2016). Effective immediately.

Amends the Illinois Income Tax Act. Provides that a taxpayer shall be allowed an income tax credit in an amount equal to 1.3% of the qualified research expenses made by the taxpayer in Illinois. Provides that the taxpayer is not required to have obtained a research and development credit with respect to his or her federal income taxes to qualify for the Illinois research and development credit.

Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Effective immediately.

Reenacts the Invest in Kids Act and makes the Act permanent. Amends the Illinois Income Tax Act to make conforming changes. Effective immediately.

Amends the Counties Code and the Illinois Municipal Code. Provides that a county or a municipality may not adopt or enforce an ordinance, rule, or other measure that would regulate the installation or inspection of a residential energy backup system, including on a building with a shared roof. Defines "residential energy backup system". Effective June 1, 2026.

Amends the End-of-Life Options for Terminally Ill Patients Act. Expands and clarifies definitions. Requires a mandatory mental health evaluation for all patients requesting medical aid in dying. Strengthens informed consent standards and adds a referral to an Ombudsman when financial concerns influence patient choice. Revises attending and consulting physician duties to include enhanced counseling, documentation, and disclosure requirements. Adds explicit safeguards against coercion or undue influence. Requires detailed recordkeeping and safe disposal of unused medication with reporting to the Department of Public Health. Broadens immunity provisions for good-faith compliance and clarifies protections for physicians present at self-administration. Establishes a Medical Aid-in-Dying Ombudsman Program within the Department of Public Health with authority to review compliance, investigate complaints, and operate a secure reporting portal and hotline. Imposes comprehensive reporting requirements on physicians and directs the Department to publish annual statistical reports with de-identified demographic and clinical data. Prohibits solicitation of medical aid-in-dying services. Mandates training for participating health care professionals on abuse prevention, bias recognition, and disability-competent care. Revises insurance provisions to ensure coverage parity for hospice and palliative care, restricts insurer communications, and clarifies that self-administration does not affect life or health insurance benefits. Provides that a qualified patient's act of self-administering medication shall be indicated on the death certificate (rather than shall not be indicated on the death certificate).

Reinserts the provisions of the introduced bill with the following changes: In the definition of "service member student", deletes language expanding the definition to include the spouse of a service member. Provides that accommodations made by an institution of higher education for a service member student shall be mutually agreed upon and conditioned on tasks that both sides must complete to fulfill the agreement (rather than shall be a mutually agreed upon contract conditioned on tasks that both sides must complete to fulfill the agreement). Provides that financial aid provided to a service member student shall be credited for the academic year division requiring withdrawal due to military service, unless expressly prohibited by the terms of such financial aid or (rather than and) impossible or unreasonable under the circumstances. Provides that a service member student who must withdraw from any course due to military service, shall receive (i) the maximum price, based on condition, for physical textbooks (rather than textbooks) purchased from the bookstore under the control of and associated with the institution and (ii) a full refund for electronic books. Deletes a provision creating a private right of action and a provision granting rulemaking authority to the Attorney General. Provides that any action brought under the Act by the Attorney General shall be commenced within 20 years after the date upon which the alleged violation occurred. Makes some technical changes.

Creates the Single-Use Plastic Bag Taxation Act. Provides that, if a retail mercantile establishment offers a single-use checkout bag to consumers, the retail mercantile establishment shall charge consumers a fee of $0.05 for each single-use checkout bag offered. Provides that all fees collected shall be retained by the retail mercantile establishment and may be used for any lawful purpose, other than providing a customer a rebate or other form of reimbursement for the fee. Provides that the fee shall not apply to recycled paper bags that are used to carry items purchased pursuant to the Supplemental Nutrition Assistance Program, Women Infants, and Children program or a similar governmental food assistance program. Contains other provisions. Denies home rule powers.

Amends the Newborn Screening Act. Changes the title of the Act and the short title. Provides that, beginning July 1, 2026, an additional newborn screening fee of at least $45, determined by the Department by rule, may be collected and deposited into the Metabolic Screening and Treatment Fund for specified purposes. Provides that nothing in the Act shall be construed to override, replace, preempt, or supersede any provision, requirement, or other duty or prohibition under the Early Hearing Detection and Intervention Act. Limits the application of certain provisions to hearing screenings and makes technical and conforming changes. Makes conforming changes in the Department of Public Health Powers and Duties Law of the Civil Administrative Code of Illinois, the Illinois Procurement Code, the Illinois Public Aid Code, and the Genetic Information Privacy Act. Effective immediately.

Creates the Community Bitcoin Reserve Act. Contains findings and purpose provisions. Establishes the Community Bitcoin Reserve Program within the Department of Commerce and Economic Opportunity. Provides that the Altgeld Bitcoin Reserve is designated as the first community reserve site, and additional participating communities may be approved by the Department of Commerce and Economic Opportunity. Provides that the State may acquire Bitcoin for the Community Bitcoin Reserve if the acquisition is authorized by the General Assembly and conducted in a budget-neutral manner. Requires all Bitcoin held under the Act to be secured using multisignature cold-storage custody requiring a minimum threshold of approvals. Sets forth further provisions concerning the custody structure of the Bitcoin; transparency and proof-of-reserve reports; community governance; the administration of community programs; the annual program release schedule; tax treatment; restrictions; the sale or transfer of Bitcoin held under the Act; the acceptance of Bitcoin donations; and exemption from liability for the State. Effective immediately.

Amends the Day and Temporary Labor Services Act by restoring certain provisions of the Act to the form in which they existed before their amendment by Public Act 103-437 through December 31, 2027. Makes the amendatory provisions to the Act that were made by Public Act 103-437 operative on and after January 1, 2028. Effective immediately.

Amends the Unified Code of Corrections. Provides that it is a factor that shall be accorded weight in favor of imposing a term of imprisonment or may be considered by the court as reasons to impose a more severe sentence that the defendant committed an act of sexual conduct or sexual penetration with a student at a school and the defendant was employed as school personnel and the act of sexual conduct or sexual penetration occurred, regardless of the place of occurrence of the act of sexual conduct or sexual penetration, at the time the defendant was employed as school personnel. Defines "school personnel" and "student".

Amends the Illinois Governmental Ethics Act. Supersedes part of Executive Order 15-9 regarding supplemental statements of economic interests. Requires each executive branch State employee who files a statement of economic interests to disclose: (i) certain real property interests involving the State; (ii) any nongovernmental positions held and related compensation; and (iii) any litigation involving the State in which the employee has a financial interest. Directs the Secretary of State to prepare and provide forms, receive filings, and make disclosures publicly available. Requires employees to report material changes promptly.

Amends the Good Samaritan Act. Provides that a licensed health care provider who renders medical services voluntarily and without compensation or the expectation or promise of compensation and does not seek reimbursement from charitable or governmental sources is not liable for any civil damages for any act or omission resulting from the rendering of the services unless the act or omission was the result of the licensed health care provider's gross negligence or willful misconduct. Requires notice and consent to be made in writing for a voluntary, noncompensated service before rendering the service in the case of a nonemergency and provides that notice and consent may be given through the use of an electronic medical record device.

Amends the Criminal Code of 2012. Provides that a person commits the offense of concealment of homicidal death when he or she knowingly permits the concealment or disposal of a body on property under the person's control with knowledge that the other person has died by homicidal means. Increases the penalty for concealment of homicidal death from a Class 3 felony to a Class 2 felony. Provides that a person commits the offense of concealment of death when he or she knowingly permits the concealment or disposal of a body on property under the person's control with the intent of concealing information regarding the place or manner of death of that person, or the identity of any person with information regarding the death of that person. Increases the penalty for concealment of death from a Class 4 felony to a Class 3 felony. Effective immediately.