Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that prescription medicines and products classified as Class III medical devices by the United States Food and Drug Administration that are used for cancer treatment pursuant to a prescription are exempt from the tax under the Acts. Amends the Illinois Income Tax Act. Increases the amount deposited into the Local Government Distributive Fund to: (i) 7.47% of the net revenue realized from the tax imposed upon individuals, trusts, estates, and pass-through entities; and (ii) 7.85% of the net revenue realized from the tax imposed upon corporations. Effective July 1, 2026.

Amends the Illinois Income Tax Act. Provides that a withholding credit based on the minimum wage applies on a permanent basis (currently, the credit sunsets on December 31, 2026 for employers with 50 or fewer employees but more than 5 employees, and the credit sunsets on December 31, 2027 for employers with no more than 5 employees). Effective immediately.

Amends the Children and Family Services Act. Requires the Department of Children and Family Services, as the State agency responsible for administering federal funds in accordance with Title IV-E of the Social Security Act, to apply to the Administration for Children and Families within the U.S. Department of Health and Human Services for approval to amend the State's Family First Title IV-E Prevention Plan to implement a Community Pathway for Parents as Teachers model that allows at-risk families to access needed services through community-based referrals from organizations that offer evidence-based programs aimed at preventing foster care entry. Provides that the Community Pathway for Parents as Teachers model shall target families with children age 0 through 5 years and provide parents with child development knowledge and parenting support to help prevent child abuse and neglect. Provides that the Community Pathway for Parents as Teachers model shall be an alternative prevention strategy to the Department's traditional child protection approach by better facilitating families' accessibility to needed services, without child welfare involvement, through the integration of the existing Parents as Teachers model administered and supported by the Parents as Teachers Illinois State Office. Provides that Title IV-E funding shall be used to support and expand the network of community-based services and supports for children and families under the existing Parents as Teachers model. Requires the Department to collaborate with the Parents as Teachers Illinois State Office, the Illinois State Board of Education, and any other relevant agency in the development of the Community Pathway for Parents as Teachers model.

Creates the Engineering Students of Illinois Scholarship Act. Creates the Engineering Students of Illinois Scholarship Program, to be administered by the Illinois Student Assistance Commission, to provide scholarship assistance until July 1, 2031 to eligible students for engineering-related study at a public university who agree to work as an engineer for the Department of Transportation for a period of not less than 3 years. Allows the Commission to award scholarships to pay the tuition and fees of a student enrolled in an approved program of professional engineering education for the equivalent of 8 semesters or 16 quarters of full-time enrollment. Provides for an additional stipend in an amount not to exceed $10,000. Establishes the total amount of scholarship assistance, the application process, eligibility requirements, and payments and repayments. Amends the Board of Higher Education Act to require the Board of Higher Education to establish and administer a competitive grant program for public institutions of higher education that award degrees in engineering. Repeals the Act on July 1, 2032.

Amends the Biometric Information Privacy Act. Defines "security purpose" to mean for the purpose of preventing or investigating retail theft, fraud, or any other misappropriation or theft of a thing of value. Provides that security purpose includes protecting property from trespass, controlling access to property, or protecting any person from harm, including stalking, violence, or harassment, and includes assisting a law enforcement investigation. Waives certain requirements for collecting, capturing, or otherwise obtaining a person's or a customer's biometric identifier or biometric information under certain circumstances relating to security purposes. Effective immediately.

Amends the Sex Offender Registration Act. Provides that "sex offense" includes a violation or attempted violation of: (1) involuntary servitude, provided the offense was for commercial sexual activity, a sexually explicit performance, or other sexual services; (2) involuntary sexual servitude of a minor; or (3) trafficking in persons, provided the offense was for commercial sexual activity, a sexually explicit performance, or other sexual services.

Amends the Property Tax Code. Creates the free and clear senior homestead exemption. Provides that certain homestead property that is owned and used a primary residence by a person who is 75 years of age or older and whose income does not exceed a specified income limitation is exempt from taxation under the Code.

Amends the Illinois Income Tax Act. Provides that the research and development credit applies on a permanent basis. Effective immediately.

Amends the Illinois Emergency Management Agency Act. Provides that, notwithstanding any other provision of law, any suspension or revocation of a business license under the Act must be approved by (1) the majority vote of the county board of the county in the business is located, if the business is not located within a municipality or (2) the majority vote of the corporate authorities of the municipality in which the business is located, if the business is located within a municipality.

Amends the Illinois Income Tax Act. Repeals provisions concerning the enhanced bonus depreciation deduction. Effective immediately.

Amends the Employment of Teachers Article of the School Code. Provides that beginning with continuing education coursework commenced on or after July 1, 2026, a school district, special education cooperative, or other public educational employer may recognize graduate-level continuing education coursework for purposes of salary advancement or lane changes only if the continuing education coursework meets specified requirements. Provides that nothing in the provisions impairs the ability of the parties to a collective bargaining agreement to negotiate salary schedules or compensation structures, as long as any graduate-level continuing education coursework recognized for salary advancement or lane changes complies with those specified requirements. Allows the State Board of Education, in consultation with the Board of Higher Education, to adopt rules as necessary to implement the provisions. Effective July 1, 2026.

Creates the 340B Integrity Act. Defines terms. Provides that, beginning January 1, 2027, 340B covered entities shall not bill any medical assistance fee-for-service or medical assistance managed care programs under the Illinois Public Aid Code for 340B drugs. Provides that, beginning July 1, 2026 a 340B covered entity shall use 80% of 340B profits from the prior year to decrease at the point of sale, including at the 340B contract pharmacy, the out-of-pocket costs paid for 340B drugs that are dispensed or administered to low-income patients of the 340B covered entity. Provides that, on or before September 1, 2026, and on or before September 1 of each year thereafter, each 340B covered entity shall annually report to the Department of Insurance, with respect to the 340B covered entity and separately for each offsite outpatient facility associated with the 340B covered entity, the specified information about the prior year. Provides that, on or before December 31, 2026, the Department of Central Management Services shall submit a report to the General Assembly on any impact to the State employee health plan arising from 340B covered entity purchases, 340B contract pharmacy arrangements, and general practices related to 340B drugs, regardless of whether the 340B drugs were self-administered or provider-administered. Provides that the report shall include, but not be limited to, an analysis of foregone rebates, the impact on premiums, and the impact to State employee out-of-pocket costs. Provides that, on or before December 31, 2026, the Department of Healthcare and Family Services shall report to the General Assembly on certain items for total aggregated covered outpatient drug units dispensed or administered in the State for the prior calendar year in connection with the medical assistance program under the Illinois Public Aid Code, broken out by fee-for-service and by each managed care plan. Makes other changes. Effective immediately.

Amends the School Code. Provides that a school board shall require a school that operates a library to place the library's catalog of library materials in a searchable database accessible over the Internet to a parent or guardian of a student at the school. Provides that a school board shall require a school that operates a library to allow a parent or guardian of a student at the school to prohibit the student from accessing any library materials that the parent or guardian designates. Provides that the school shall require the parent or guardian to designate in writing which library materials the parent or guardian is prohibiting the student from accessing, shall keep the written designation on file in the library, and shall prevent the student from accessing that material.

Creates the Noncitizen Population Spending Transparency Act. Provides that the Department of Human Services, in collaboration with relevant State agencies, shall prepare an annual report identifying all State spending on services and resources for noncitizen and asylum-seeking populations. Sets forth reporting requirements. Provides that, on or before November 15, 2026, and each year thereafter, the Department of Human Services shall submit the report to the General Assembly. Provides that the Department of Human Services shall post and maintain the report on its publicly available website. Provides that the Department of Human Services is authorized to coordinate efforts with other State agencies to prepare and submit a cohesive report for the General Assembly. Amends the State Budget Law of the Civil Administrative Code of Illinois. Provides that, beginning with budgets prepared for fiscal year 2028, the budgets submitted by the Governor and appropriations made by the General Assembly for all executive branch State agencies must include a detailed accounting of all proposed spending on noncitizen and asylum-seeking populations. Effective immediately.

Amends the Invest in Illinois Act. Provides that certain notices under the Act shall also be sent to the Minority Leader of the Senate and the Minority Leader of the House of Representatives. Provides that the Minority Leader of the Senate and the Minority Leader of the House of Representatives may also object to agreements under the Act. Effective immediately.