Makes appropriations for the ordinary and contingent expenses of the Illinois Independent Tax Tribunal for the fiscal year beginning July 1, 2025, as follows: General Funds $628,300; Other State Funds $82,700; Total $711,000.

Makes appropriations for the ordinary and contingent expenses of the Illinois Gaming Board for the fiscal year beginning July 1, 2025, as follows: Other State Funds $275,745,000; Total $275,745,000.

Makes appropriations for the ordinary and contingent expenses of the Liquor Control Commission for the fiscal year beginning July 1, 2025, as follows: Other State Funds $13,876,400; Total $13,876,400.

Makes appropriations for the ordinary and contingent expenses of the Illinois Law Enforcement Training Standards Board for the fiscal year beginning July 1, 2025, as follows: Other State Funds $121,109,300; Federal Funds $8,000,000; Total $129,109,300.

Makes appropriations for the ordinary and contingent expenses of the Metropolitan Pier and Exposition Authority for the fiscal year beginning July 1, 2025, as follows: Other State Funds $278,023,500.

Makes appropriations for the ordinary and contingent expenses of the Prisoner Review Board for the fiscal year beginning July 1, 2025, as follows: General Funds $5,693,200; Other State Funds $185,000; Total $5,878,200.

Makes appropriations for the ordinary and contingent expenses of the Illinois Racing Board for the fiscal year beginning July 1, 2025, as follows: Other State Funds $5,072,100; Total $5,072,100.

Appropriates $2,000,000 from the General Revenue Fund to the Department of Agriculture to be used as a grant to an Illinois higher education institution's integrated bioprocessing research laboratory for the expansion of alternative protein research. Effective immediately.

Amends the Property Tax Code. Provides that, for tax sales occurring on or after January 1, 2027, a certificate of purchase shall not be issued sooner than 90 days after the conclusion of the tax sale.

Appropriates $5,500,000 to the State Board of Education for grants and administrative and operational expenses associated with the Illinois YouthBuild Coalition. Effective July 1, 2026.

Deletes modifications of the audit procedures for governmental units under the Act for fiscal years 2028 and after. Provides that, beginning with fiscal year 2027, any governmental unit receiving revenue of less than $1,400,000 for any fiscal year (rather than less than $850,000 for any fiscal year) shall sign, copy, and file completed reports under the Act. Provides that, beginning with fiscal year 2027, any governmental unit receiving revenue of $1,400,000 or more for any fiscal year (rather than receiving revenue of $850,000 or more for any fiscal year) shall sign, copy, and file completed reports under the Act. Deletes modifications to the definitions of "audit report" and "report". Deletes the definition for "annual financial report". Deletes provisions requiring the governing body of each governmental unit to cause an audit to be made every 2 years of the accounts of the unit to be made by an auditor or auditors.

Amends the School Code. In provisions concerning the administration of asthma medication, epinephrine injectors, opioid antagonists, and oxygen, provides that "trained personnel" includes coaches and athletic trainers. Defines "coach" as a volunteer or employee of a school who is responsible for organizing and supervising students to teach or train them in the fundamental skills of an interscholastic athletic activity, and provides that "coach" refers to both a head coach and an assistant coach. Defines "athletic trainer" as a licensed athletic trainer hired by or contracted by a school district to aid a school in the prevention, examination, diagnosis, treatment, emergency care, and rehabilitation of injuries. Provides that a school district, public school, charter school, or nonpublic school may maintain a supply of asthma medication in a practice field or gym. Provides that the changes made by the amendatory Act are subject to appropriation or available grant funding.

Amends the Illinois Insurance Code. Prohibits a hearing care organization that is an issuer or administrator of a hearing care plan or discounted hearing care plan issued, delivered, amended, or renewed on or after the effective date of the amendatory Act from issuing or renewing a contract that requires a hearing instrument professional, as a condition of participation in the hearing care plan or discounted hearing care plan, to provide items or services to an enrollee at a fee set by the hearing care plan or discounted hearing care plan unless the items and services are covered items or covered services under the hearing care plan or discounted hearing care plan. Provides that a hearing instrument professional who chooses not to accept as payment an amount set by a hearing care plan or discounted hearing care plan for items and services that are not covered by the hearing care plan or discounted hearing care plan shall comply with the specified notification requirements. Requires hearing care benefits to be communicated in writing by the hearing care organization to an enrollee, prospective enrollee, and the hearing instrument professional. Provides that no hearing care organization or its officers, directors, agents, and employees may represent a discount hearing care benefit as a funded hearing care benefit. Allows a hearing care plan or discounted hearing care plan to provide hearing care benefits that include routine hearing care services and medically necessary diagnostic hearing services in accordance with guidance promulgated by the Centers for Medicare and Medicaid Services. Makes other changes. Amends the Health Maintenance Organization Act and the Limited Health Service Organization Act to conform with the requirements for hearing care plans and discounted hearing care plans. Effective January 1, 2027.

Amends the Illinois Municipal Code. Provides that no redevelopment plan shall be adopted unless the plan establishes a process for allocating funds for the project that includes the members of the join review board. Provides that municipalities may use some of the tax revenue attributable to the increase in the current equalized assessed valuation of each taxable lot, block, tract, or parcel of real property in the redevelopment project area over and above the initial equalized assessed value of each property in the project area to fund grants to small businesses employing less than 50 people. Provides that these grants shall be considered "redevelopment project costs". Provides that estimated dates of completion of redevelopment project costs may be extended to the 35th calendar year for redevelopment project areas adopted on or before June 30, 2023 and to the 33rd calendar year for redevelopment project areas adopted on or after July 1, 2023 (rather than to the 22nd calendar year for all future extensions). Provides that municipalities shall give at least 90 days' notice before the extending the completion date, approving the creation of a new project area which overlaps with an existing area, or transferring surpluses between areas. Provides that the joint review board may issue a written report approving or disapproving of the municipality's proposal within the notice period. Provides that approval may be presumed if no report is filed. Provides that all surplus funds shall be distributed as soon as possible after they are calculated (rather than annually within 180 days of the close of the municipalities fiscal year). Provides that an amount equal to the change in the current equalized assessed valuation that is attributable to the change caused by the Consumer Price Index for All Urban Consumers during the 12-month calendar year preceding the levy may be subtracted from the portion of taxes which is attributable to the increase in the current equalized valuation of specified properties. Makes other and conforming changes. Effective immediately.

Amends the Firearm Owners Identification Card Act. Provides that the Illinois State Police shall not deny an application for a Firearm Owner's Identification Card or revoke a Firearm Owner's Identification Card on the basis of: (1) any conviction, adjudication, or delinquency finding that has been vacated, reversed, or set aside by a court; or (2) any record that has been expunged, sealed, or otherwise ordered removed under the Criminal Identification Act or Juvenile Court Act of 1987. Provides that the Illinois State Police shall eliminate from all internal databases any of these records within 45 days after receipt of the court order. Provides that use of any such record in connection with a Firearm Owner's Identification Card determination is prohibited. Provides that when a circuit court issues a final order directing the Illinois State Police to issue or reinstate a Firearm Owner's Identification Card of a person whose application for a card has been denied or whose card has been revoked, the Illinois State Police shall comply with the order and issue the card within 30 days after receipt of the order, unless the Illinois State Police files a petition for review in the Appellate Court within that 30-day period. Provides that if the Illinois State Police fails to comply with that provision, the person's application for a Firearm Owner's Identification Card shall be automatically granted by the Illinois State Police by operation of law or the person's Firearm Owner's Identification Card shall be automatically restored by operation of law on the 31st day after receipt of the order. Provides for the submission of certain quarterly reports by the Illinois State Police to the General Assembly and to the Governor. Effective immediately.