Amends the Cemetery Care Act. Defines "average fair market value", "total return percentage", and "net income". Provides that a trustee may apply to the Comptroller to establish a master trust fund in which deposits are made. Allows a cemetery authority to take distributions from its fund either by distributing ordinary income or total return distribution. Requires an application for the implementation of the total return distribution method to be submitted to the Comptroller at least 120 days before the effective date of the election to receive total return distribution. Allows, where no receiver is available, a circuit court to order a willing local municipality, township, county, or city to take over the cemetery. Repeals a provision regarding the use of care funds. Makes other changes. Effective January 1, 2027.

Amends the Illinois Freedom to Work Act. Provides that, beginning on January 1, 2026, no employer shall enter into a covenant not to compete or a covenant not to solicit with any employee unless the employee's actual or expected annualized rate of earnings exceeds $300,000 per year. Effective January 1, 2026.

Amends the Unified Code of Corrections. Creates the Department of Corrections Independent Ombudsperson Law. Provides that the Corrections Oversight Committee shall appoint the Independent Corrections Ombudsperson. Provides that the Independent Corrections Ombudsperson shall serve a term of 6 years and may be only removed from office by the Governor for cause. Provides that the Independent Corrections Ombudsperson shall not be a current or former employee of the Department of Corrections, the Department of Juvenile Justice, or a contractor for those departments. Establishes the duties of the Independent Corrections Ombudsperson. Provides that the Independent Corrections Ombudsperson shall: (1) monitor and inspect facilities of the Department of Corrections; (2) investigate unresolved complaints from committed persons, their families, and corrections staff regarding correctional facility conditions and treatment of committed persons; (3) create a uniform reporting system and collect and analyze data related to deaths, suicides, sexual and physical assaults, lockdowns, staff vacancies and committed persons-to-staff ratios, visits to committed persons, and use of solitary confinement in correctional facilities; (4) conduct regular inspections of correctional facilities at least once every year for facilities not meeting standards, and at least once every 36 months for facilities that are meeting standards; and (5) publicly issue periodic facility inspection reports and an annual report with recommendations and a summary of data. Establishes other duties of the Independent Corrections Ombudsperson. Provides that the Independent Corrections Ombudsperson shall report regularly on its activities, investigations, and inspections, including an annual report, which shall be presented to and discussed at a meeting of the Corrections Oversight Committee and make other reports on topics of special interest. Provides that all reports of the Independent Corrections Ombudsperson shall be made available to the public online and provided to the Director of Corrections, the Governor, the Attorney General, and the House and Senate Judiciary Committees. Effective July 1, 2026.

Amends the Civil Service In Cities Division and Board Of Fire and Police Commissioners Division of the Illinois Municipal Code. Expands the definition of "firefighter" to include persons appointed to a fire department or fire protection district, or employed by a State university, unit of local government, or Emergency Medical Services (EMS) System, and sworn or commissioned or employed to perform (i) firefighter duties, (ii) paramedic, emergency medical technician (EMT), emergency medical technician-basic (EMT-B), emergency medical technician-intermediate (EMT-I), or advanced emergency medical technician (A-EMT) duties, (iii) or both (rather than persons appointed to a fire department or fire protection district or employed by a State university and sworn or commissioned to perform firefighter duties, paramedic duties, or both).

Amends the Downstate Firefighter Article of the Illinois Pension Code. Provides that a pensioner, annuitant, applicant for a refund, disability beneficiary, or other beneficiary does not have the right to transfer or assign his or her pension, annuity, refund, or disability benefit, or any part thereof, by mortgage or otherwise; except that an annuitant or disability beneficiary may direct, in writing, that a monthly payment be made to an association or organization with which the annuitant or disability beneficiary or the annuitant's or disability beneficiary's surviving spouse may be affiliated by virtue of his or her fire service or for hospitalization insurance purposes.

Amends the Election Code. In provisions concerning objections to certificates of nomination and nomination papers, designates the township officers electoral board of a township in a county with a population of 3,000,000 or more (rather than the township officers electoral board) to hear and pass upon objector's petitions. Makes a conforming change.

Amends the Illinois Administrative Procedure Act. Provides that, unless a rule provides for its automatic repeal on an earlier date, a rule is automatically repealed on the date that is 10 years after it first becomes effective. Provides that notice of the repeal shall be published in the Illinois Register not less than 30 nor more than 60 days before the effective date of the automatic repeal. Provides that, for each rule that first became effective more than 5 years before the effective date of the amendatory Act, the date the rule first became effective shall be deemed to be the date that is 5 years before the effective date of the amendatory Act. Provides that the Joint Committee on Administrative Rules, in consultation with the Auditor General, within 12 months after the effective date of the amendatory Act, shall submit a report to the Governor and the General Assembly, with quarterly reports thereafter. Prohibits a State agency from adopting any rule that was automatically repealed after 10 years unless authorized by the subsequent passage of a bill and enactment of a law under the Constitution of the State of Illinois. Provides that the Joint Committee shall implement and supervise the automatic repeal of rules.

Amends the State Employees Group Insurance Act of 1971. Provides that the eligibility of an annuitant or TRS benefit recipient to participate in the program of health benefits established under specified provisions of the Act shall not be suspended for any period during which he or she accepts employment from a school board or other employer in accordance with a provision of the Downstate Teacher Article of the Illinois Pension Code that allows annuitants to accept employment as a teacher without impairing retirement status if certain conditions are met, including a limit on the number of paid days the annuitant may work, or a provision for annuitants returning to teach in a subject shortage area. Provides that an annuitant or TRS benefit recipient shall not be deemed an active teacher based solely on the annuitant's or TRS benefit recipient's employment exceeding the limit on the number of paid days an annuitant may work without impairing retirement status. Amends the Downstate Teacher Article of the Illinois Pension Code to make conforming changes.

Amends Public Act 103-0589. Increases the Fiscal Year 2025 appropriation to the Department of Agriculture from the Partners for Conservation Fund for grants to Soil and Water Conservation Districts for ordinary and contingent administrative expenses from $4,500,000 to $8,500,000. Effective immediately.

Amends the Illinois Income Tax Act. Creates an income tax credit for each individual who (i) serves as a first responder for at least 10 months during the taxable year and (ii) incurs unreimbursed qualified wellness expenses during the taxable year. Provides that the amount of the credit is equal to 50% of the unreimbursed qualified wellness expenses incurred by the taxpayer during the taxable year, up to a maximum of $250 per eligible taxpayer. Sets forth limitations on the aggregate amount of credits that may be awarded under the amendatory Act. Effective immediately.

Amends the State Employees Group Insurance Act of 1971. Provides that, by no later than January 1, 2026, the Department of Central Management Services shall, by rule, establish a program to allow the active members of TRS and their dependent beneficiaries to participate in the program of group health benefits made available under the Act to TRS benefit recipients and TRS dependent beneficiaries, including the program of group health benefits for Medicare-primary members and their Medicare-primary dependents, in lieu of health benefits otherwise provided by the school district. Provides that the Department of Central Management Services shall adopt any rules necessary to implement and administer the program, including, but not limited to, the manner of electing to participate in the program, eligibility for participation in the program, and contributions for coverage through the program. Effective immediately.

Amends the State Employees and Downstate Teacher Articles of the Illinois Pension Code. Requires the System to develop and offer a defined contribution plan for active members of the System. Provides that the defined contribution plan shall collect optional employee contributions, employer contributions, and State contributions into individual accounts and shall offer investment options to participants. Provides that there shall be no maximum or minimum contribution requirements. Provides that on an annual basis, the employer of a participant in the defined contribution plan shall deposit in the participant's defined contribution plan account an amount equal to the amount contributed by the participant during the preceding year and the State shall deposit in the participant's defined contribution plan account an amount equal to the amount contributed by the participant during the preceding year. Provides that, if the State is the actual employer of the participant, then the State shall contribute an additional amount equal to the employer's contribution. Provides that a participant in the defined contribution plan may not withdraw moneys from the participant's account while the participant is an active member of the System. Requires the defined contribution plan to be operated in full compliance with any applicable State and federal laws, and requires the System to use generally accepted practices in creating and maintaining the benefit for the best interest of the participants. Makes conforming changes. Provides that any benefit increase resulting from the amendatory Act is excluded from the definition of "new benefit increase". Amends the State Mandates Act to require implementation without reimbursement.

Amends the Motor Fuel Tax Law. Provides that an increase in the rate of tax based on the change in the Consumer Price Index shall not occur from July 1, 2025 until July 1, 2027. Effective immediately.

Amends the Illinois Controlled Substances Act. Provides that any person, other than the person for whom a Schedule II controlled substance is prescribed, who receives the prescribed Schedule II controlled substance at a pharmacy shall provide: (1) identifying information of the person for whom the controlled substance is prescribed; and (2) photo identification given to the pharmacy, which shall keep a photo copy in the file of the person for whom the controlled substance is prescribed for a period of 90 days.

Amends the Nurse Practice Act. Ratifies and approves the Nurse Licensure Compact, which allows for the issuance of multistate licenses that allow nurses to practice in their home state and other compact states. Provides that the Compact does not supersede existing State labor laws. Provides that the State may not share with or disclose to the Interstate Commission of Nurse Licensure Compact Administrators or any other state any of the contents of a nationwide criminal history records check conducted for the purpose of multistate licensure under the Nurse Licensure Compact. Makes conforming changes.