Creates the Oversight and Regulation of Activity for Contracts Linked to Events (ORACLE) Act. Prohibits a prediction market platform provider from permitting any consumer under the age of 21 to register or to open any speculative position on a prediction market. Requires a prediction market platform provider to exclude certain individuals from participation in a prediction market platform. Prohibits certain types of prediction markets. Requires providers to implement and adhere to responsible gaming measures. Sets forth advertising restrictions, restrictions on credit-based products and gift certificates, and restrictions on market making. Requires prediction market platform providers to implement commercially reasonable and technically feasible measures to detect and prevent any fraud or manipulative conduct. Establishes penalties for violation of the Act. Provides that the Attorney General may adopt rules to implement and administer the Act. Contains a severability clause.

Amends the Medical Assistance Article of the Illinois Public Aid Code. In provisions concerning the Medicaid Access Adjustment payments to nursing facilities, provides that for dates of service beginning January 1, 2027, the Medicaid Access Adjustment shall be increased by $5.75 to $10.50 per diem. Provides that beginning January 1, 2027, facilities located outside of Rate Areas 6, 7, and 8 shall have the Medicaid percent of occupied bed days to be at least 60% of all occupied bed days adjusted quarterly to qualify for the Medicaid Access Adjustment. Provides that the remaining facilities shall have their threshold remain at 70%.

Amends the Medical Assistance Article of the Illinois Public Aid Code. Requires the Department of Healthcare and Family Services, beginning January 1, 2027, to recompute the STAR rating of nursing facilities who had their antipsychotic medication quality measure score suppressed and their STAR rating set to one due to audit action by the federal Centers for Medicare and Medicaid Services. Requires quality payments to such nursing facilities to be made based on the recomputed score. Provides that in order to facilitate the recomputation, nursing facilities may provide the Department with documentation regarding the status of the suppression of the score and STAR rating as well as the quarterly report issued by the federal Centers for Medicare and Medicaid Services that lists the long-stay rating points for the quarter.

Amends the Commission to End Hunger Act. Creates the SNAP Response Working Group. Provides that the co-chairs of the Commission to End Hunger shall convene and appoint the co-chairs of the Working Group. Provides that the Working Group shall review and analyze federal changes to the Supplemental Nutrition Assistance Program (SNAP), gather and analyze data regarding the potential impact of the federal changes to SNAP on Illinois residents, and gather relevant estimates and data about Illinois' SNAP payment error rate, including the monthly State-reported error rate. Requires the SNAP Response Working Group to make projections about the cost to the State to maintain SNAP in Illinois in federal Fiscal Year 2028. Directs the Working Group to submit a preliminary report to the General Assembly no later than January 1, 2027. Provides that the preliminary report shall outline the federal changes to SNAP and identify the number of State residents impacted by those changes. Further provides that the preliminary report shall include initial recommendations for State action to prevent or mitigate any harm to State residents caused by the federal changes and shall project the cost to maintain the Supplemental Nutrition Assistance Program in Illinois in federal Fiscal Year 2028. Provides that, no later than April 1, 2027, the Working Group shall issue a full report to the General Assembly that includes an analysis on the impact of federal changes to SNAP on Illinois, final recommendations for State action to prevent or mitigate harm resulting from those changes, updated projections of the cost to maintain the program in federal Fiscal Year 2028, and any other cost projections relating to the Working Group's recommendations. Requires the SNAP Response Working Group to provide any relevant additional updates to its recommendations or projections as appropriate. Specifies that all reports of the Working Group shall be published by the Department of Human Services on its website. Provides that the SNAP Working Group shall be dissolved on May 31, 2027. Effective immediately.

Amends the Charter Schools Law of the School Code. Provides that upon approval of a charter renewal by an authorizer, the charter operator shall execute the renewal agreement no later than 90 days after the date of the authorizer's final renewal approval. Provides that a charter school that is deemed nonrenewed is ineligible to receive any payments from a school district. Provides that a charter operator that fails to execute a renewal agreement within a specified period may not continue to operate the charter school beyond the expiration of the existing charter term and is subject to closure procedures. Requires every charter operator to maintain closure security. Provides that failure to maintain closure security is a basis for the authorizer to withhold a portion of per-pupil payments until compliance is achieved and for consideration in denying a charter renewal or revoking the charter or ineligibility to operate additional charter campuses. Provides that if the closure security is insufficient to cover the costs of a closure event, the authorizer or the State Board of Education may bring a civil action against the charter operator to recover the unpaid amounts and seek to impose a lien on any property owned by the charter operator to secure recovery. Provides that if an authorizer determines that a charter school is in financial distress, the authorizer may require the charter operator to submit a financial remediation plan within 30 days. Provides that if the authorizer determines that the charter school has failed to implement an approved remediation plan or the financial distress presents an immediate risk to students, employees, or public funds, the authorizer may initiate financial intervention by appointing an independent fiscal manager approved by the authorizer and the State Board. Allows the fiscal manager to exercise authority limited to financial matters. Provides that financial intervention is temporary and may not exceed 180 days, except that the authorizer may extend the intervention once for good cause. Makes other changes. Effective immediately.

Amends the Property Tax Code and the Mobile Home Local Services Tax Enforcement Act. Provides that, when the holder of the certificate of purchase is the county as trustee for taxing districts, upon request of or consent by the county as trustee, the county collector may declare an administrative sale in error at any time and for any reason. Provides that the declaration shall state the reason why the sale should not have occurred.

Amends the Live Theater Production Tax Credit Act. Provides that a pre-Broadway production must have a presentation scheduled for Broadway's Theater District in New York City no later than 18 months after its Illinois presentation (currently, must have a goal of having a presentation scheduled for Broadway's Theater District in New York City after its Illinois presentation). Provides that, if, in any State fiscal year, less than $2,000,000 in credits are awarded for long-run productions and pre-Broadway productions under the Act, then the difference between $2,000,000 and the amount of credits awarded for long-run productions and pre-Broadway productions in that fiscal year may be added to the $2,000,000 in credits allowed to be awarded for commercial Broadway touring shows in that State fiscal year. Amends the Illinois Income Tax Act. Extends the sunset of the live theater production credit until January 1, 2039 (currently, January 1, 2027). Effective immediately.

Amends the Charter Schools Law of the School Code. Provides that the principal metric a school board shall consider for a charter renewal must be academic achievement. Provides that the school board shall grant a renewal term of no fewer than 5 years if the charter's average annual summative designation over the term of the charter is in the top 3 summative designations on the State report card. Provides that nothing in these provisions limits an authorizer's authority to impose conditions or corrective actions as required by law, but the renewal term for a charter school meeting a school board's academic criteria may not be fewer than 5 years.

Amends the Property Tax Code. Provides that, within 30 days after recording of a tax deed with respect to residential property, the tax deed grantee shall pay the surplus to the previous owner of the property described in the deed. Sets forth the procedures to calculate the surplus.

Amends the Preventing Youth Vaping Act. Makes a technical change in a Section concerning the short title.

Amends the Sports Wagering Act. Allows a licensee to offer pool sports wagering to State patrons where State patrons compete against patrons located outside of the State. Allows the Illinois Gaming Board to issue master sports wagering licenses to persons to conduct sports wagering over the Internet or through a mobile application (rather than issue 3 master sports wagering licenses to online sports wagering operators for a nonrefundable license fee of $20,000,000 pursuant to an open and competitive selection process). Provides that the application fee for a master sports wagering license is $250,000 while the initial fee for a master sports wagering license issued to an online sports wagering operator is $15,000,000. Provides that a master sports wagering license is valid for 4 years and may be renewed for another 4 years by paying a specified renewal fee. Allows the Board to regulate the conduct of fantasy contest operators under the Act. Sets forth rulemaking authority, fees, surcharges, civil penalties, monthly taxes, Board powers, and cooperation with law enforcement investigations. Prohibits a person from offering fantasy contests in the State unless the person is licensed by the Board as a fantasy contest operator for an application fee of $500 for a fantasy contest operator that had 7,500 or fewer active patrons over the preceding 365-day period and $7,500 for a fantasy contest operator that had more than 7,500 patrons over the preceding 365-day period. Sets forth applicant requirements. Prohibits a person from participating in a fantasy contest if the person is not at least 21 years of age. Sets forth the duties of fantasy contest licensees. Provides that, beginning July 1, 2026, the State shall impose a privilege tax of 15% on the fantasy contest operator licensee's adjusted gross fantasy contest receipts. Makes other changes. Makes conforming changes in the Illinois Administrative Procedures Act and the Criminal Code of 2012. Effective immediately.

Reinserts the provisions of the introduced bill with the following changes: Deletes a provision providing that, absent any additional corroborating evidence, specified pieces of evidence may not, on its own or in combination with each other, be used to establish that the moving party's reporting of gender-based violence was done with knowledge that the report was false or with reckless disregard of whether it was false or not. Provides that the motion created by the amendatory Act shall be available in all actions pending or commenced on or after the effective date of the amendatory Act. Effective immediately.

Amends the Common Interest Community Association Act and the Condominium Property Act. Authorizes the Department of Financial and Professional Regulation to investigate, make findings, or make recommendations for enforcement on behalf of unit owners of common interest community and condominium associations whose rights have been violated by the owners' governing board under Illinois law or under the board's governing documents. Amends the Financial Institutions Act. Authorizes the Department to administer and enforce these provisions on behalf of unit owners and adopt rules to implement the Act. Effective July 1, 2027.

Amends the Illinois Income Tax Act. Provides that the tax credit for employee child care shall be (i) 30% of the start-up costs expended by the corporate taxpayer to provide a child care facility for the children of its employees and (ii) 10% (currently, 5%) of the annual amount paid by the corporate taxpayer in providing the child care facility for the children of its employees. Creates an income tax credit for corporate taxpayers that are qualified small businesses in an amount equal to 10% of the federal tax credit claimed by the taxpayer for the taxable year for qualified child care expenditures. Effective immediately.

Amends the Workers' Compensation Act. Provides that, in computing the compensation to be paid to an employee who, before the accident for which the employee claims compensation, had before that time sustained an injury resulting in a permanency award or settlement, the award or settlement shall be deducted from any award made for the subsequent injury. Provides that, if an employee received an award or settlement for a shoulder injury between 2012 and the effective date of the amendatory Act, then the award or settlement shall be converted to the appropriate number of weeks for an arm and the credit taken against any award or settlement shall be taken on the arm. Effective immediately.