Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2027, the exclusion amount shall be the applicable exclusion amount calculated under Section 2010 of the Internal Revenue Code as that Section exists on the effective date of the amendatory Act, including the inflation adjustment and including any deceased spousal unused exclusion amount (currently, the exclusion amount for Illinois estate tax purposes is $4,000,000). Effective immediately.

Amends the Department of Human Services Act. Provides that, if a municipality with a population of 500,000 or more that receives grant funding from the Department of Human Services for emergency and transitional housing fails to achieve compliance with federal and State disability discrimination laws by July 1, 2027, the Department of Human Services shall require 30% of funds allocated for emergency and transitional housing to go toward improving accessibility and achieving compliance with federal and State disability discrimination laws.

Amends the Property Tax Code. Establishes the State Tax Deed Equity Fund. Provides that moneys in the Tax Deed Equity Fund shall be expended exclusively for the purpose of paying the amount ordered for equity surplus payments to Illinois property owners who have lost their property by a recorded tax deed. Contains provisions concerning applications for payment from the Tax Deed Equity Fund. Makes changes to the amount of the indemnity fund fee. Makes changes concerning required notices by the tax deed grantee to the owner of the property.

Amends the Illinois Procurement Code. Creates requirements for bidders or offerors seeking the award of a contract with a State agency for the procurement of firearms, firearm ammunition, or firearm accessories and contractors who are awarded those contracts. Effective immediately.

Amends the Sanitary District Act of 1917. Provides that the board of trustees of a sanitary district organized under the Act (rather than only the board of trustees of the Sanitary District of Decatur or the board of trustees of the Bloomington and Normal Water Reclamation District) may enter into an agreement to sell, convey, or disburse treated wastewater to a private entity located within 50 miles of the District's boundaries. Provides that the board of trustees of a sanitary district organized under the Act (rather than only the board of trustees of the Sanitary District of Decatur) may accept wastewater for treatment from a private entity located within 50 miles of the district's boundaries. Provides that the board of trustees of a sanitary district organized under the Act (rather than only the board of trustees of the Sanitary District of Decatur) may acquire and accept, by gift, grant, purchase, or otherwise, a fee simple interest or any lesser interest as may be desired in real property necessary to carry out its powers under the provisions. Amends the Sanitary District Act of 1907, the Metropolitan Water Reclamation District Act, the Sanitary District Act of 1936, the Metro-East Sanitary District Act of 1974, and the Eastern Will Sanitary District Act providing similar powers to districts organized under those Acts. Amends the North Shore Water Reclamation District Act. Provides that an agreement entered into by the board of trustees of any sanitary district formed under the Act to sell, convey, or disburse treated wastewater to any public or private entity located within 50 miles of the district's boundaries (rather than within or outside of the boundaries of the sanitary district) may not exceed 30 years (rather than 20 years). Removes language providing that any use of treated wastewater by any public or private entity shall be subject to the orders of the Pollution Control Board. Amends the Environmental Protection Act. Provides that, within one year after the effective date of the amendatory Act, the Environmental Protection Agency shall establish a process for sanitary districts to obtain a permit to sell treated wastewater. Effective immediately.

Amends various Acts by replacing the terms "day care", "daycare", and "day-care", in relation to the care of a child, with the term "early care and education" and from "facility" to "provider". Amends the Child Care Act of 1969. Provides that the following are exempt from licensure under the Act and must register as Recognized Alternative Providers: part day programs for children 3 years of age until they reach 5 years of age or begin kindergarten, whichever is later, where the child is present for a maximum of 3 hours per day and the parent or guardian is not on site; programs or portions of programs that serve children who have reached 3 years of age in full early care and education that are operated by a church or religious institution that receive no governmental aid; and nonresidential programs for children 5 years of age to 12 years of age, that have supervisors of children when school is not in session, that act as an alternative to full-day school or care, that operate for no more than 100 days in any 12-month period; and programs that provide care to children 5 years of age to 12 years of age before or after school hours. Sets forth registration requirements for Recognized Alternative Providers, including background check requirements. Provides that certain programs are exempt from registration requirements for Recognized Alternative Providers and licensure requirements under this Act. Makes changes in provisions concerning definitions; the prohibition of unlicensed practice; criminal background investigations; and advertisements. Repeals provisions concerning an exemption from licensure for day care homes and group day care homes serving children of military personnel and a child from a foreign state or country and the definition of "part day child care facility". Makes other changes. Effective July 1, 2026.

Amends the Environmental Protection Act. Provides that all National Pollutant Discharge Elimination System permits authorizing a discharge from a facility designated by the Environmental Protection Agency and the United States Environmental Protection Agency as a major facility, shall, at a minimum, require for publicly owned treatment works, periodic sampling of influent, effluent, and biosolids for all perfluoroalkyl and polyfluoroalkyl substances for which there are accredited wastewater analytical methods and, for all other facilities, periodic effluent sampling for all perfluoroalkyl and polyfluoroalkyl substances for which there are accredited wastewater analytical methods. Provides that the Agency shall require any NPDES permit application for a discharge of wastewater that has potential to contain perfluoroalkyl and polyfluoroalkyl substances to fully characterize the discharge through sample results for all perfluoroalkyl and polyfluoroalkyl substances for which there are accredited wastewater analytical methods. Provides that the Agency shall not issue any permit under specified provisions for the land application of a sludge or biosolids unless the application includes sample results for the sludge or biosolids for all perfluoroalkyl and polyfluoroalkyl substances for which there are accredited wastewater analytical methods. Provides that any permit issued under specified provisions for the land application of a sludge or biosolids shall require, at minimum, periodic sampling of the sludge or biosolids for all perfluoroalkyl and polyfluoroalkyl substances for which there are accredited wastewater analytical methods.

Amends the Illinois Housing Development Act. Provides that the Illinois Housing Development Authority shall issue to home builders who build single-family homes in the State (i) certificates of exemption from the Retailers' Occupation Tax Act, the Use Tax Act, the Service Use Tax Act, and the Service Occupation Tax Act and (ii) credit certifications against the taxes imposed under the Illinois Income Tax Act.

Amends the Cannabis Regulation and Tax Act. In the definition of "cannabis", provides that "cannabis" does not include hemp, industrial hemp, or Illinois hemp for human consumption as defined and authorized under the Industrial Hemp Act, but includes intoxicating hemp as defined under the Industrial Hemp Act. Amends the Industrial Hemp Act. Revises definitions to conform to federal law. Adds definitions of "Illinois hemp for human consumption", "intoxicating hemp", and "synthetic hemp product". Directs the Department of Agriculture to adopt rules to conform to federal law. Directs the Department to also adopt rules regarding hemp products intended for human consumption that (1) require testing, (2) establish labeling requirements, (3) require child-resistant packaging, and (4) prohibit branding attractive to children. Prohibits the sale, offer for sale, delivery, or furnishment of a hemp product intended for human consumption to a person who is under 21 years of age. Prohibits the manufacture, distribution, sale, offer for sale, delivery, or furnishment of synthetic hemp products. Provides for civil penalties for violations to be deposited into the Industrial Hemp Regulatory Fund. Provides that the exception in the Cannabis Control Act for the Industrial Hemp Act does not apply to synthetic hemp products. Amends the Cannabis Control Act. Changes the definition of "cannabis".

Creates the Youth Health Protection Act. Provides that a medical doctor shall not prescribe, provide, administer, or deliver puberty-suppressing drugs or cross-sex hormones and shall not perform surgical orchiectomy or castration, urethroplasty, vaginoplasty, mastectomy, phalloplasty, or metoidioplasty on biologically healthy and anatomically normal persons under the age of 18 for the purpose of treating the subjective, internal psychological condition of gender dysphoria or gender discordance. Provides that any efforts to modify the anatomy, physiology, or biochemistry of a biologically healthy person under the age of 18 who experiences gender dysphoria or gender discordance shall be considered unprofessional conduct and shall be subject to discipline by the licensing entity or disciplinary review board. Provides that no medical doctor or mental health provider shall refer any person under the age of 18 to any medical doctor for chemical or surgical interventions to treat gender dysphoria or gender discordance. Contains definitions, a statement of purpose, and legislative findings. Amends the Medical Practice Act of 1987 to make related changes.

Creates the Ultrasound Opportunity Act. Sets forth legislative findings and definitions. Provides that at any facility where abortions are performed, the physician who is to perform the abortion, the referring physician, or another qualified person working in conjunction with either physician shall offer any woman seeking an abortion after 8 weeks of gestation an opportunity to receive and view an active ultrasound of her unborn child by someone qualified to perform ultrasounds at the facility, or at a facility listed in a listing of local ultrasound providers provided by the facility, prior to the woman having any part of an abortion performed or induced and prior to the administration of any anesthesia or medication in preparation for the abortion. Provides that the requirements of the Act shall not apply when, in the medical judgment of the physician performing or inducing the abortion, there exists a medical emergency. Contains a severability provision. Effective immediately.

Amends the Public Utilities Act. In provisions concerning virtual power plant programs, provides that, in setting the values of upfront payment and performance payment compensation under the provisions, the Illinois Commerce Commission shall set values for eligible systems that include energy storage that are, taking into account the time value of money, not less than: (A) for an eligible system that did not receive and agrees not to apply for a rebate for its storage component under specified provisions, $250 per kilowatt-hour nameplate capacity paid on the date the system is placed in service; or (B) for an eligible system that received a rebate for its storage component under specified provisions, $0 per kilowatt-hour. In provisions concerning distributed generation and storage rebates, provides that, until the later of December 31, 2029 or the threshold date (rather than until December 31, 2029), the value of specified rebates shall be $300 per kilowatt of nameplate generating capacity, measured as nominal DC power output, of the distributed generation. Amends the Counties Code. In provisions concerning setback distances for commercial wind energy facilities or commercial solar energy facilities, specifies that the ability of a county to require a reasonable setback distance between fencing and public rights-of-way if the requirement is not specific to commercial wind energy facilities or commercial solar energy facilities and does not preclude the development of commercial wind energy facilities or commercial solar energy facilities or the ability of commercial wind energy facilities or commercial solar energy facilities to comply with the requirements set forth in the provisions shall not exceed 50 feet between fencing and public rights-of-way. Amends the Illinois Power Agency Act. Provides that a "community renewable generation project" means an electric generating facility that, among other things, is limited in nameplate capacity to less than or equal to 5,000 kilowatts (rather than 10,000 kilowatts). Makes other changes.

Amends the Title Insurance Act. Makes changes to defined terms. Prohibits any person from acting as a title insurance agent unless that person: (i) has been issued a license by the Secretary of Financial and Professional Regulation; and (ii) is registered with the Department of Financial and Professional Regulation by at least one title insurance company to perform core title agent services. Establishes disclosure requirements for criminal or disciplinary action involving a title insurance company, a title insurance agent, or independent escrowee. Requires every title insurance agent to obtain and maintain errors and omissions insurance or its equivalent in an amount that depends on whether the title insurance agent is also acting as an escrow agent. Sets forth provisions concerning requirements for the application of a title insurance agent license. Prohibits any individual, firm, association, partnership, or corporation from operating as a prelicensing or continuing education provider or administering examinations unless the provider holds a certification issued by the Department. Provides that the Secretary may set terms and conditions that a person shall be required to comply with during the term of probation for the person's authorization to operate. Effective immediately.

Amends the Currency Exchange Act. Removes provisions requiring the Secretary of Financial and Professional Regulation to investigate a currency exchange business at least once in each year and to review and report on the cost of operation of the Currency Exchange Section. Establishes fee-setting provisions for the administration of the Act. Amends the Sales Finance Agency Act, the Consumer Installment Loan Act, and the Safety Deposit License Act. Makes changes to the authority of the Secretary and the Director of the Division of Financial Institutions to examine and investigate a business to determine if it is in compliance with those Acts. Establishes fee-setting provisions for the administration of those Acts. Amends the Debt Management Service Act, the Debt Settlement Consumer Protection Act, and the Payday Loan Reform Act. Establishes fee-setting provisions for the administration of those Acts. Makes other changes. Effective immediately.

Amends the Illinois Vehicle Code. Allows the Secretary of State, upon receipt of all applicable fees and applications made in the form prescribed by the Secretary, to issue special registration plates designated as autism and neurodivergent plates to residents of the State who are autistic or neurodivergent or who are parents of children who are autistic or neurodivergent. Provides that the plates shall display the Just Bee icon used for identification of autistic or neurodivergent individuals. Provides that in all other respects, the design, color, and format of the plates shall be within the discretion of the Secretary. Requires an original certificate from a licensed physician that certifies the applicant, or the applicant's child, as autistic or neurodivergent to accompany each application.