Specifies that the amendatory Act may be referred to as the Estate Tax Threshold Fix Law. Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2026 and prior to January 1, 2028, the exclusion amount shall be the applicable exclusion amount calculated under the Internal Revenue Code (currently, the exclusion amount for Illinois estate tax purposes is $4,000,000). Provides that, for persons dying on or after January 1, 2026, the exclusion amount shall be the greater of (i) the applicable exclusion amount calculated under the Internal Revenue Code or (ii) the exclusion amount amount that would have been calculated under the Internal Revenue Code if the decedent had died in calendar year 2027. Effective immediately.

Specifies that the amendatory Act may be referred to as the Electoral College Equity Law. Amends the Election Code. Provides that electors of President and Vice President of the United States shall be chosen by congressional district. Provides that 2 electors at large shall cast their ballot for the Presidential and Vice Presidential candidate that received the highest number of votes in the State.

Amends the Election Code. Provides that, except as otherwise provided by federal law, any person who is not a citizen of the United States and who knowingly registers to vote or knowingly votes in an election, including a municipal election, shall be guilty of a Class 3 felony. Provides that, except as otherwise provided by federal law, any person who knowingly registers a person to vote who is not a citizen of the United States shall be guilty of a Class 3 felony. Effective immediately.

Amends the State Officials and Employees Ethics Act. Provides that an Executive Inspector General may issue a public statement when the Executive Inspector General concludes its investigation and (i) recommends systemic or procedural action based on the investigation or (ii) finds reasonable cause to believe that a violation has occurred and the Executive Inspector General believes that a complaint concerning the investigation should not be filed by the Attorney General with the Executive Ethics Commission. Limits the scope of a public statement that may be issued. Provides that, before issuing a public statement, the Executive Inspector General shall share the public statement with the agency head and ultimate jurisdictional authority affected by the investigation and allow the agency head and ultimate jurisdictional authority affected by the investigation a period of 10 business days to provide the Executive Inspector General with a response to the proposed public statement, which must be included with the public statement. Effective immediately.

Amends the State Finance Act. Provides for the transfer of certain moneys into the Audit Expense Fund. Effective immediately

Amends the School Code. Requires each school board to implement, not later than July 1, 2026, a mobile panic alert system capable of connecting disparate emergency services technologies to ensure real-time coordination between local and State law enforcement and first responder agencies. Provides that the system shall be known as "Alyssa's Alert" and shall integrate with local, public-safety, answering-point infrastructure to transmit 9-1-1 calls and mobile activations. Allows a school board to implement additional strategies or systems to ensure real-time coordination between multiple first responder agencies in the event of a school security emergency. Provides that a school board is not required to procure or implement new or additional capabilities if, as of July 1, 2025, the school board has already implemented a mobile panic alert system with capabilities that meet system requirements. Requires the State Board of Education to conduct market research not later than December 1, 2025 to identify whether an existing competitively procured source of supply is available for a mobile panic alert system from multiple vendors for use by school districts. Provides that if no existing source of supply exists, then the State Board shall issue a competitive solicitation for such source of supply no later than January 1, 2026. Effective immediately.

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. Provides that an employer who employs nurses, as defined in the Article, shall provide the nurses under its employment with the opportunity to obtain the required continuing education hours. Requires that nurses subject to the Nurse Licensure Compact complete 20 hours of approved continuing education per every 2-year license renewal cycle. Provides that the Nurse Licensure Compact does not apply to an advanced practice registered nurse. Adds provisions concerning employer attestations.

Amends the Environmental Protection Act. Defines the terms "anaerobic digester", "anaerobic digestion", and "food". Deletes provisions that exempted certain composting facilities from regulation as a pollution control facility. Creates exemptions from the definition of "pollution control facility" for (i) the portion of a site or facility that is used for anaerobic digestion and (ii) the portion of a site or facility that is used to process food scrap at a food scrap processing facility. Provides for moneys that are appropriated from the Solid Waste Management Fund to the Agency in certain years for solid waste management activities to be segregated into a separate account for use by the Prairie Research Institute of the University of Illinois for the costs of implementing the Illinois Solid Waste Management Act. Amends the Solid Waste Planning and Recycling Act. Updates requirements for each county waste management plan's recycling program with respect to food scrap collection programs. Amends the Illinois Solid Waste Management Act. Provides that a person that generates more than the applicable regulatory threshold of food and food scrap and that is located within 20 miles, prior to July 1, 2035, or 25 miles, on and after July 1, 2035, of an Agency-permitted composting facility or anaerobic digester that accepts food scrap and that has the permitted capacity to accept food scrap shall, among other things, source separate food and food scrap from other solid waste and either arrange for the transfer of the food or food scrap to a location that manages food and food scrap in a manner consistent with the food and food scrap management hierarchy set forth in the Act or manage the food and food scrap on site in accordance with other applicable State and local laws and rules. Grants the Agency rulemaking powers. Contains other provisions. Effective immediately.

Amends the Children and Family Services Act. Provides that beginning on and after January 1, 2026, a foster family home that includes a pregnant or parenting youth in care and any child of the parenting youth shall be eligible to receive additional foster care payments from the Department of Children and Family Services to cover all reasonable costs incurred by the foster family in caring for the pregnant or parenting youth and any child of the parenting youth. Provides that the parenting youth must be the full-time custodial parent of the child for whom the foster family is requesting additional payment. Permits the Department to prescribe by rule which costs and expenses qualify as "reasonable costs" eligible for payment. Grants the Department rulemaking authority. Effective January 1, 2026.

Amends the General Assembly Organization Act. Provides that, if the House of Representatives or the Senate adopts an amendment to a bill and if that amendment causes the short description of the bill that is posted on the General Assembly's website to no longer accurately reflect the bill's contents, then the chamber that adopted the amendment shall revise the bill's short description so that it accurately reflects the bill's contents.

Amends the Criminal Code of 2012. In the statute concerning theft of labor or services or use of property, provides that the notification to return the vehicle, equipment, or other personal property to a particular place at a particular time specified in the notification may be made by electronic means, including email. Includes in a violation of the provision, placing the vehicle, equipment, or any other personal property for sale during the rental period or thereafter without good cause. Provides that for a violation of the provision, the court may order the person convicted to reimburse the victims or their representatives for court filing costs, attorney's fees, and such other related costs.

Amends the Illinois Highway Code. Requires the Department of Transportation to name a highway under its jurisdiction if one chamber of the General Assembly passes a resolution directing the Department to do so.

Amends the Illinois Income Tax Act. Provides that a qualified small business may apply to the Department of Commerce and Economic Opportunity for an income tax credit in an amount equal to the amount paid by the taxpayer during the taxable year for qualified advertising with a local news organization. Provides that the credit may not exceed $2,500 per eligible taxpayer in any taxable year. Provides that the aggregate amount of all tax credits awarded by the Department under the amendatory Act in any calendar year may not exceed $3,000,000. Effective immediately.

Amends the Property Tax Code. Makes changes concerning the amount required to be paid under protest for the 2026 or 2027 tax year. Effective immediately.

Amends the General Provisions Article of the Illinois Pension Code. Provides that benefit or annuity payments to a member or participant in a retirement system or pension fund shall be suspended if the member or participant is indicted or charged by information with a felony and the board of the retirement system or pension fund determines that the felony relates to or arises out of or in connection with his or her service as a member or participant of the retirement system or pension fund. Provides that if the member or participant is not convicted of that felony, payment of the benefit or annuity shall resume and the retirement system or pension fund shall pay to the member or participant the amount of the suspended annuity or benefit payments with interest. Provides that if the member or participant is convicted of that felony, the suspended annuity or benefit payments shall not be paid to the member or participant. Provides that the amendatory Act applies without regard to whether the member or participant first became a member or participant of a retirement system or pension fund before the effective date of the amendatory Act. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.