Amends the Illinois Vehicle Code. Provides that fleeing or attempting to elude a peace officer is a Class 4 felony instead of a Class A misdemeanor and that a third or subsequent violation is a Class 3 felony instead of a Class 4 felony. Provides that aggravated fleeing or attempting to elude a peace officer is a Class 3 felony instead of a Class 4 felony and that a second or subsequent violation is a Class 2 felony instead of a Class 3 felony. Effective immediately.

Amends the Criminal Code of 2012. In the Illinois Street Gang and Racketeer Influenced and Corrupt Organizations Law, expands the definition of "predicate activity" to include bribery, official misconduct, solicitation misconduct (State government), solicitation misconduct (local government), and legislative misconduct. Extends the repeal of the Illinois Street Gang and Racketeer Influenced and Corrupt Organizations Law to January 1, 2035 (rather than July 1, 2027). Amends the Code of Criminal Procedure of 1963. Expands the authority of the State's Attorney to seek a court order authorizing the interception of a private communication when no party has consented to the interception and the interception may provide evidence of, or may assist in the apprehension of a person who has committed, is committing, or is about to commit an offense to include predicate activity under the Illinois Street Gang and Racketeer Influenced and Corrupt Organizations Law. Effective immediately.

Amends the Heroes Way Designation Program Act. Permits any federally-chartered or state-chartered veterans service organization to apply for designation of an honorary road sign for any member of the United States Armed Forces who was killed in action, if no eligible family member is available to apply for designation of an honorary road sign.

Amends the Illinois Insurance Code. In provisions requiring policies of group accident and health insurance to provide coverage for certain examination and testing services provided to a victim of specified criminal offenses, prohibits the policy from imposing a deductible, coinsurance, copayment, or any other cost-sharing requirement on the coverage provided, except to the extent that the coverage would disqualify a high-deductible health plan from eligibility for a health savings account under the Internal Revenue Code. Effective January 1, 2027.

Amends the Illinois Insurance Code. Requires the Department of Insurance to establish and maintain a dedicated, publicly accessible webpage on its official website that compiles and provides direct hyperlinks to the provider search directories or tools maintained by each health insurance issuer regulated by the Department. Provides that each regulated health insurance issuer shall submit to the Department, upon request and at least annually, the current URL for its provider search directory and notify the Department of any changes within 30 days after the changes. Provides that failure to comply may result in penalties. Establishes maintenance requirements of the webpage by the Department.

Amends the Illinois Income Tax Act. Creates an income tax deduction in an amount equal to 25% of the amount of the federal tax credit received for a donation of apparently wholesome food. Effective immediately.

Amends the Illinois Police Training Act. Provides that the Illinois Law Enforcement Training Standards Board shall establish minimum training standards for tactical emergency medical services professionals. In establishing the minimum training standards, the Board shall consider recommendations made by the Illinois State Police and the Department of Public Health. Provides that the Board may amend the standards as needed to respond to technological changes affecting law enforcement or tactical emergency medical services, additional recommendations made by the Illinois State Police and the Department of Public Health, or other conditions affecting the public interest in maintaining training standards of a proper professional character. Provides that no person may be certified as a tactical emergency medical services professional, except on a temporary or probationary basis, unless the person has satisfactorily met the standards established under these provisions and has been certified by the Board as being qualified to be a tactical emergency medical services professional. Provides that no person may be certified as a tactical emergency medical services professional without the prior written approval of the sheriff or chief of police for the jurisdiction in which the tactical emergency medical services professional is authorized to carry out his or her duties. Provides that the sheriff or chief of police must have authority and responsibility over the team on which he or she is approving the tactical emergency medical services professional to go armed with a firearm. Amends the Criminal Code of 2012 to exempt tactical emergency medical services professionals from the unlawful possession of weapons and aggravated unlawful possession of a weapon statutes. Amends the Counties Code and the Illinois Municipal Code to make conforming changes.

Amends the Counties Code and the Illinois Municipal Code. Provides that neither a county nor a municipality may impose a tax on businesses calculated based on the number of employees of the business. Effective immediately.

Amends the State Finance Act. Changes the name of the Death Penalty Abolition Fund to the Death Penalty Restoration Fund. Amends the Criminal Code of 2012. Permits the imposition of the death penalty for first degree murder, criminal sexual assault, aggravated criminal sexual assault, predatory criminal sexual assault of a child, criminal sexual abuse, with the exception of certain offenses committed by persons under 17 years of age and those in which the victim is at least 13 years of age and under 17 years of age and the defendant is less than 5 years older than the victim, or aggravated criminal sexual abuse. Amends the Code of Criminal Procedure of 1963. Eliminates the provision that abolished the death penalty on July 1, 2011. Amends the Unified Code of Corrections to make conforming changes.

Amends the Property Tax Code. In a provision concerning the Low-Income Senior Citizens Assessment Freeze Homestead Exemption, provides that, for taxable years 2026 and thereafter, "maximum income limitation" means $85,000 for all qualified property.

Amends the Wholesale Drug Distribution Licensing Act. Defines "virtual wholesale distributor". Provides that every virtual wholesale distributor that engages in virtual drug distribution of prescription drugs shall be licensed by the Department of Financial and Professional Regulation. Provides that a virtual wholesale distributor shall only contract with entities licensed under the Act to take physical possession of prescription drugs if the prescription drugs are being shipped into the State. Sets forth requirements for applicants for a virtual wholesale distributor license. Provides that a virtual wholesale distributor shall ensure that any licensed entity providing distribution services to the virtual wholesale distributor complies with certain requirements. Provides that a virtual wholesale distributor shall not operate out of a location that is a residence or personal dwelling. Makes conforming changes in provisions concerning definitions; unlicensed practice; the expiration of a license; rules and regulations; inspection powers of a pharmacy investigator; restrictions on transactions; wholesaler licensing complaints; violations of the Act; temporary suspension of a license; home rule preemption; and drugs in storage. Makes other changes. Effective immediately.

Amends the Sports Wagering Act. Defines "sports wagering". Provides restrictions on pool sports wagering. Provides that the Illinois Gaming Board may issue master sports wagering licenses to persons to conduct sports wagering over the Internet or by mobile applications. Provides that applicants shall pay the Board a nonrefundable $250,000 application fee for a master sports wagering license. Provides that the initial fee for a master sports wagering license for an online sports wagering operator is $15,000,000. Provides that the master sports wagering license is valid for 4 years. Sets forth a $1,000,000 license renewal fee and a privilege tax on the fantasy contest operator licensee's adjusted gross fantasy contest receipts based on specified rates. In a provision concerning voluntary self-exclusion programs for sports wagering, includes fantasy contests. Allows the Board to regulate the conduct of fantasy contest operators under the Act. Creates provisions concerning fantasy contests and legislative intent; definitions; board powers; licensure; conduct of contests; duties of licensees; audits and recordkeeping; and responsible gaming. Amends the Criminal Code of 2012. Provides that participants of fantasy contests conducted in accordance with the Sports Wagering Act shall not be convicted of gambling. Makes changes in provisions concerning recoverable gambling losses. Amends the Illinois Administrative Procedure Act to authorize emergency rulemaking. Effective immediately.

Creates the State Employee Child Care Pilot Program Task Force Act. Establishes the State Employee Child Care Pilot Program Task Force within the Department of Early Childhood to evaluate the feasibility of establishing an on-site child care pilot program for State employees; develop recommendations regarding pilot program structure, staffing models, and operational oversight; identify potential State-owned or leased facilities suitable for pilot program locations; and other specified duties. Contains provisions concerning Task Force membership and meetings. Requires the Task Force to submit a report to the General Assembly and the Governor that includes findings, recommendations, estimated costs, and any proposed statutory or administrative changes necessary to implement a pilot program. Provides that the Task Force is dissolved and the Act is repealed on December 31, 2027. Effective immediately.

Amends the Illinois Income Tax Act. Increases the tax credit for residential real property taxes from 5% of the real property taxes paid by the taxpayer during the taxable year on the principal residence of the taxpayer to 10% of the real property taxes paid by the taxpayer during the taxable year on the principal residence of the taxpayer. Provides that the credit is exempt from the Act's automatic sunset provision. Effective immediately.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that diapers for use by infants, children, or adults are exempt from the taxes under the Acts. Effective immediately.