Amends the State Officials and Employees Ethics Act. In provisions regarding personnel policies and work time requirements, specifies that State employees of public institutions of higher education classified as faculty and those not eligible for overtime pay may satisfy the time sheets requirement by complying with the terms of their contract with the public institution of higher education. Effective immediately.

Amends the School Code. In the Courses of Study Article, provides that each school district and its schools shall create, maintain, and implement a policy for providing academic, social-emotional, and behavioral intervention within a framework of a multi-tiered system of support. Provides that the multi-tiered system of support process should use a collaborative team approach and include the engagement of and regular communication with the child's parent or guardian. Requires the parent or guardian of a child identified for additional support to be provided with written notice of the school district's use of scientific, research-based intervention within a multi-tiered system of support and the purpose of the intervention. Allows the parent or guardian to be part of the collaborative team approach at the discretion of the school district. Provides that the parent or guardian shall be provided all data collected and reviewed by the school district with regard to the child in the scientific, research-based intervention or multi-tiered system of support process. Allows the State Board of Education to provide guidance to school districts and identify available resources related to facilitating parent or guardian engagement in a multi-tiered system of support process. In the Children with Disabilities Article, repeals a Section concerning the response to scientific, research-based intervention or a multi-tiered system of support process.

Amends the Property Tax Code. Provides that, elected and appointed supervisors of assessments who began a term of office on or after December 1, 2026, beginning December 1, 2029 shall be paid a salary in an amount equal to 80% of the amount paid to the State's Attorney of the county that employs the elected or appointed supervisor of assessments. Amends the Counties Code and the Clerks of Courts Act. Provides that, beginning December 1, 2026, the compensation of a coroner, a county treasurer, a county clerk, a recorder, an auditor, or a clerk of a circuit court shall be equal to 80% of the amount paid to the State's Attorney of the coroner's, county treasurer's, county clerk's, recorder's, or auditor' s county. Provides that, the State must pay 66 2/3% of each officer's annual salary. Provides that, beginning with fiscal year ending on June 30, 2027, the county clerk, recorder, auditor, coroner, and treasurer of each county, and the chief clerk of each county board of election commissioners, shall receive a stipend in the amount of $12,800, adjusted annually.

Creates the Ticket Sale and Resale Act of 2026. Provides that a ticket purchaser may freely transfer, donate, or resell the purchaser's ticket to any person or on any lawful ticket marketplace. Provides that any person or business that sells or resells tickets shall display the total price of the ticket at the first point in the purchasing process where ticket prices are shown. Provides that, if an event for which tickets have been sold is canceled and not rescheduled, every ticket seller shall issue a full refund of the ticket price and all associated fees to the original purchaser. Sets forth provisions concerning ticket hold back disclosures; exclusive venue ticketing agreements; open ticketing data and interoperability; automated ticket purchasing bots; prohibition of resale price floors; prohibition of resale price caps; and disputes. Provides that a violation of the Act constitutes an unlawful practice under the Consumer Fraud and Deceptive Business Practices Act. Limits home rule. Repeals the Ticket Sale and Resale Act. Amends the State Finance Act and the Consumer Fraud and Deceptive Business Practices Act to make conforming changes. Effective January 1, 2027.

Amends the Paid Leave for All Workers Act. Provides that the definition of "employee" does not include: (1) an employee engaged in the transportation of goods through this State; (2) an employee who is free to decide what time the employee performs duties for an employer; or (3) an employee who is employed by an employer with fewer than 15 employees. Makes changes to provisions concerning the provision of paid leave; the responsibilities of the Department of Labor; and enforcement and penalties.

Amends the Illinois Power of Attorney Act. Provides that a power of attorney not otherwise invalidated or revoked is suspended on the appointment of the Office of State Guardian or public guardian as a temporary, limited, or plenary guardian of the principal. Provides that after the appointment the court may revoke a power of attorney only if the named agent or successor agent under the power of attorney received notice of a petition for guardianship of the principal in accordance with the Probate Act of 1975, and that the agent failed to assert authority as agent before appointment of the Office of State Guardian or public guardian. Provides that if an agent or successor agent under a power of attorney does not receive notice of the petition for guardianship of the principal or an individual does not know that the individual was named as an agent or successor agent under a power of attorney for the principal, that agent, successor agent, or individual may petition the court presiding over the guardianship to lift the suspension of the agency upon a showing by clear and convincing evidence that it is in the principal's best interests to reinstate the agency so that the agent, successor agent, or individual may act in accordance with the terms of the agency. Provides that notice of a petition to lift the suspension of the agency and a copy of the petition shall be given to the guardian, the person with a disability, to those persons whose names and addresses are listed in the petition for guardianship under the Probate Act of 1975, and any guardian ad litem not less than 14 days before the hearing.

Amends the Sexual Assault Survivors Emergency Treatment Act. Provides that a minor who is present at a child advocacy center in the State following disclosure or suspicion of sexual assault shall be eligible to receive a sexual assault services voucher, regardless of the minor's insurance status. Provides that the sexual assault services voucher for a minor may be used for specified circumstances. Allows for rulemaking by the Department of Children and Family Services and the Department of Human Services. Requires each child advocacy center that issues sexual assault services vouchers to submit an annual report to the Department of Children and Family Services. Effective January 1, 2027.

Amends the Counties Code. Provides that the amendments made by Public Act 102-1123 to provisions concerning commercial wind energy facilities and commercial solar energy facilities do not apply to a commercial wind energy development, a commercial solar energy development, or an energy storage development on property in that located South of Interstate 70 and Edwards County, Franklin County, Hamilton County, Jackson County, Jefferson County, Madison County, Monroe County, Perry County, Randolph County, St. Clair County, Union County, Wabash County, Washington County, Wayne County, or White County.

Amends the Retailers' Occupation Tax Act. Provides that, if a person who is licensed as a retailer of alcoholic liquor has had the renewal of his or her certificate of registration denied or has had his or her certificate of registration revoked, then the Department of Revenue shall file a notice with the Liquor Control Commission that includes a certification, signed by the Director of Revenue or his or her designee, attesting that the person's certificate of registration renewal has been denied or revoked after notice and an opportunity to be heard. Amends the Liquor Control Act of 1934. Provides that the Liquor Control Commission shall inactivate the license of any licensee authorized to sell alcoholic liquor at retail if that person's certificate of registration renewal has been denied by the Department of Revenue or that person's certificate of registration has been revoked by the Department of Revenue. Effective July 1, 2026.

Amends the Illinois Municipal Code. In provisions relating to preemption of certain taxes in home rule municipalities, provides that nothing in the provisions shall prevent a tax based upon the number of units of cigarettes, on other tobacco products, or both if the home rule municipality imposed a tax either based on the number of units of cigarettes or on other tobacco products before July 1, 1993 (rather than, if a home rule municipality had not imposed a tax based on the number of units of cigarettes or tobacco products before July 1, 1993, the home rule municipality may not impose such a tax after that date).

Amends the Department of Transportation Law of the Civil Administrative Code of Illinois. Requires the Department of Transportation to accept a request for proposal for a quick-build infrastructure as an alternative for an infrastructure project. Provides that an accepted quick-build infrastructure may include a cycle lane segregator or other temporary infrastructure solution. Sets forth cycle lane segregator specifications.

Amends the Illinois Municipal Code. Provides that the municipal hotel operators' tax and municipal hotel use tax in Dupage County are repealed on January 1, 2029 (rather than January 1, 2027).

Creates the Local Government Fraud Prevention Task Force Act. Requires the Task Force to make recommendations for improving fraud prevention, detection, and investigation in local government including: (1) monitoring the creation and reporting of bank accounts used by local governments; (2)expanding the investigative and prosecutorial capabilities of the State in regard to fraud at the local level; (3) examining the scope and standard practices of government auditing and accounting; (4) examining existing transparency laws; and (5) exploring possibilities for training new government officials on financial oversight responsibilities and powers. Provides that, the Department of Central Management Services shall provide administrative support to the Task Force as needed. Provides that, on or before December 31, 2026, the Task Force shall report its recommendations by filing copies of its report with the Governor and the General Assembly. Dissolves the Task Force upon the filing of the report. Provides that the Act is repealed on January 1, 2028. Effective immediately.

Amends the Broadband Advisory Council Act. Requires the Broadband Advisory Council to identify and evaluate the costs and benefits that may materialize pursuant to the installation and deployment of rural broadband in all areas served by broadband cooperatives in Illinois. Provides that the study shall consider all material social and economic costs and benefits of the installation and deployment, including, but not limited to, the effects of expanded access to telehealth, remote job opportunities, and educational materials.

Amends the Public Utilities Act. Provides that, beginning January 1, 2027, broadband providers shall offer affordable rates to serve the needs of low-income broadband customers. Provides that the Illinois Commerce Commission shall establish and implement appropriate rules to ensure that low-income broadband rates are developed by broadband providers, including, but not limited to, rules establishing minimum Internet service speeds at affordable rates and setting a maximum low-income broadband rate for broadband service. Effective immediately.