Amends the Election Code. In provisions concerning electioneering or soliciting of votes within any polling place, removes a provision allowing a church or private school to prohibit electioneering on any of the property of that church or private school.

Amends the Illinois Vehicle Code. Provides that an employee of a township or road district with a population of less than 10,000 (rather than 3,000) operating a vehicle within the boundaries of the township or road district for the purpose of removing snow or ice from a roadway by plowing, sanding, or salting is waived from the requirements of provisions regarding commercial driver's licenses or permits when the employee is needed to operate the vehicle because the employee of the township or road district who ordinarily operates the vehicle and who has a commercial driver's license is unable to operate the vehicle or is in need of additional assistance due to a snow emergency.

Creates the Seizure and Forfeiture Reporting Act of 2025. Provides that the Illinois Criminal Justice Information Authority shall establish and maintain a case tracking system and searchable public website that includes information about property seized and forfeited under State law and under any agreement with the federal government. Provides that it shall assign the responsibility to report each element to relevant agencies. Provides that the Authority shall also establish and maintain a searchable public website that includes the total amount of funds expended, in specified categories, which resulted from property seized, forfeited, and reported and the total value of seized and forfeited property held by the agency at the end of the reporting period. Provides that the Authority shall not require or disclose: (1) the names, addresses, contact information, or other personally identifying information of owners, other persons, or business entities or (2) the street addresses, vehicle identification number, or serial number of any conveyance. Provides that agencies that fully comply with reporting requirements within the designated timeframe shall be eligible for State recognition and additional funding opportunities through the Authority. Provides that the Authority shall make no disbursement of forfeiture proceeds to an agency or department unless the agency or department meets its reporting obligation. Provides that the Act is effective for the reporting period starting January 1, 2027. Creates the Criminal Forfeiture Process Act. Provides that the Act applies to the seizure and forfeiture of property used in and derived directly from specified crimes. Provides that for property to be forfeited before conviction, the State must demonstrate by clear and convincing evidence that the property is directly linked to the criminal offense, and that immediate seizure is necessary to prevent its loss, destruction, or further use in criminal activity. Repeals the Seizure and Forfeiture Reporting Act, the Drug Asset Forfeiture Procedure Act, and the Forfeiture Article of the Code of Criminal Procedure of 1963. Amends various other Acts to make conforming changes.

Amends the Illinois Vehicle Code. Provides that any person convicted of a first offense of aggravated fleeing or attempting to elude a police officer is guilty of a Class 2 felony (instead of a Class 4 felony). Provides that any person convicted of a second or subsequent offense of aggravated fleeing or attempting to elude a police officer is guilty of a Class 1 felony (instead of a Class 3 felony).

Amends the Election Code. Provides that, upon receiving an election authority's request, if a school district demonstrates to the election authority that the use of a school as a polling place would interfere with scheduled programming or pose a threat to the safety of staff or students, the election authority and the school district shall work cooperatively to find an alternative location to serve as a polling place. Provides that, if the school district and the election authority are unable to identify a mutually agreeable alternative location, the school district and the election authority shall submit a report to the Board of County Commissioners that includes specified information. Provides that, after receiving the report, the Board of County Commissioners shall determine a location to be used as a polling place as soon as practicable to avoid further delay in determining a polling place.

Provides that the amendatory Act may be referred to as the Prescription Drug Affordability Act. Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that the Department of Insurance shall use moneys deposited into the DCEO Projects Fund pursuant to specified provisions of the Illinois Insurance Code to make a grant to a statewide retail association representing pharmacies to promote access to pharmacies and pharmacist services. Amends the Illinois Insurance Code. Makes changes to defined terms in provisions concerning pharmacy benefit manager contracts. Provides that a pharmacy benefit manager or an affiliate acting on its behalf shall not conduct spread pricing, steer a covered individual, or limit a covered individual's access to drugs from a pharmacy or pharmacist enrolled with the health benefit plan under the terms offered to all pharmacies in the plan coverage area by designating the covered drug as a specialty drug contrary to the specified definition. Provides that a pharmacy benefit manager or affiliated rebate aggregator must remit no less than 100% of any amounts paid by a pharmaceutical manufacturer, wholesaler, or other distributor of a drug. Provides that the contract between the pharmacy benefit manager and the insurer or health benefit plan sponsor must allow and provide for the pharmacy benefit manager's compliance with an audit at least once per calendar year of the rebate and fee records remitted from a pharmacy benefit manager or its affiliated party to a health benefit plan. Provides that the changes made to provisions concerning pharmacy benefit manager contracts by the Act shall apply with respect to any health benefit plan that provides coverage for drugs that is amended, delivered, issued, or renewed on or after January 1, 2026. Sets forth provisions concerning pharmacy benefit manager reporting requirements. In provisions concerning pharmacy benefit manager licensure requirements, provides that on or before August 1, 2025, the pharmacy benefit manager shall submit a report to the Department that lists the name of each health benefit plan it administers, provides the number of covered individuals for each health benefit plan as of the date of submission, and provides the total covered individuals across all health benefit plans the pharmacy benefit manager administers. Provides that on or before September 1, 2025, a registered pharmacy benefit manager, as a condition of its authority to transact business in the State, must submit to the Department an amount equal to $15 or an alternate amount as determined by the Director by rule per covered individual enrolled by the pharmacy benefit manager in the State. Provides that on or before September 1, 2026 and each September 1 thereafter, payments submitted in provisions concerning pharmacy benefit manager licensure requirements shall be based on the number of covered individuals reported to the Department in specified provisions of the Illinois Insurance Code. Makes changes to provisions concerning examinations of registered pharmacy benefit managers. Amends the Illinois Public Aid Code. Makes changes to provisions concerning critical access care pharmacies. In provisions concerning pharmacy benefits, provides that a pharmacy benefit manager must comply with all provisions of the Pharmacy Benefit Managers Article of the Illinois Insurance Code to the extent that the provisions do not prevent the application of any provision of the Article or applicable federal law. Amends the State Employees Group Insurance Act of 1971 and the School Code to require coverage from specified provisions of the Illinois Insurance Code under the provisions of those Acts. Amends the Juvenile Court Act of 1987, the Unified Code of Corrections, and the County Jail Act to require specified contracts and pharmacy benefit manager activities to be subject to the Pharmacy Benefit Managers Article of the Illinois Insurance Code and the authority of the Director of Insurance to enforce those provisions. Makes other changes. Effective January 1, 2026, except that certain provisions are effective immediately.

Amends the Environmental Protection Act. In a provision regarding operator certification for sewage works, provides that the Environmental Protection Agency shall establish a provisional wastewater operator certification program by which a person who does not possess a high school diploma or its equivalent may act as a provisional wastewater operator under a provisional wastewater operator certificate. Allows the Agency to adopt rules. Amends the Public Water Supply Operations Act. In a provision regarding community water supply operator certification, provides that the Environmental Protection Agency shall establish a provisional community water supply operator certification program by which a person who does not possess a high school diploma or its equivalent may act as a provisional community water supply operator under a provisional community water supply operator certificate. Allows the Agency to adopt rules.

Amends the Deposit of State Moneys Act. Makes a technical change in a Section concerning the short title.

Amends the Property Tax Code. Provides that the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased in each taxable year by the annual cost of living adjustment, if any, in Social Security and Supplemental Security Income benefits that takes effect in that taxable year. Effective immediately.

Appropriates the sum of $8,620,000 from the General Revenue Fund to the Auditor General to meet the ordinary and contingent expenses of the Office of the Auditor General. Appropriates $35,592,488 to the Auditor General from the Audit Expense Fund for administrative and operations expenses and audits, studies, investigations, and expenses related to actuarial services. Effective July 1, 2025.

Amends the Property Tax Code. Provides that the long-time occupant homestead exemption applies in all counties beginning with taxable year 2026. Effective immediately.

Creates the Reinvest in Future Technical Careers Act. Provides that the Department of Revenue shall award income tax credits to taxpayers who make authorized contributions to scholarship granting organizations for the purpose of awarding scholarships to eligible students who attend technical academies. Sets forth limitations with respect to the aggregate amount of credits awarded by the Department of Revenue under the program in a calendar year and the amount of credits awarded to an individual taxpayer. Amends the Illinois Income Tax Act to make conforming changes.

Specifies that the amendatory Act may be referred to as the Stop Spoofing Law. Amends the Consumer Fraud and Deceptive Business Practices Act. Provides that it is an unlawful practice within the meaning of the Act for a telecommunications carrier, in connection with any telecommunications service or voice over Internet protocol service, to transmit through any caller identification service misleading or inaccurate caller identification information. Provides that the Attorney General shall create and maintain a website that allows persons in the State who were transmitted misleading or inaccurate caller identification information through a telecommunications service or voice over Internet protocol service to report the incident to the Attorney General. Provides that the Attorney General shall use the information collected on the website to enforce the provision. Sets forth exceptions to the provision.

Specifies that the amendatory Act may be referred to as the Estate Tax Inflation Law. Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2026, if a valid election has been made under the Internal Revenue Code allowing a person to take into account a federal deceased spousal unused exclusion amount for the purposes of calculating the person's federal estate tax, then the person's Illinois exclusion amount shall include the Illinois deceased spousal unused exclusion amount for the deceased spouse with respect to whom the federal election was made. Provides that the exclusion amount used to calculate the decedent's Illinois estate tax shall be increased each year by the percentage increase, if any, in the Consumer Price Index. Provides that, for the purpose of calculating the Illinois Estate Tax, the State Death Tax Credit shall be calculated only on the portion of the decedent's adjusted taxable estate that exceeds the decedent's Illinois exclusion amount. Effective immediately.

Specifies that the amendatory Act may be referred to as the Stop Underage Vaping Law. Amends the Prevention of Tobacco Use by Persons under 21 Years of Age and Sale and Distribution of Tobacco Products Act. Provides that a person under 21 years of age may not possess any tobacco product, electronic cigarette, or alternative nicotine product. Provides that a violation is a petty offense. Provides that for the first offense in a 24-month period, the person shall be fined $200; for the second offense in a 24-month period, the person shall be fined $400; for the third offense in a 24-month period, the person shall be fined $600; and for the fourth or subsequent offense in a 24-month period, the person shall be fined $800. Provides that for the purposes of this provision, the 24-month period shall begin with the person's first violation of the Act. Provides for distribution of the fines for violations.