Creates the Transparency in Downcoding Act. Provides that, subject to federal requirements, the Act applies to certain policies of health insurance amended, delivered, issued, or renewed on or after the effective date of the Act, except for employee or employer self-insured health benefit plans under the federal Employee Retirement Income Security Act of 1974 and health care provided pursuant to the Workers' Compensation Act or the Workers' Occupational Diseases Act. Prohibits home rule units from regulating downcoding of medical claims in policies issued, amended, delivered, or renewed on or after January 1, 2028. Prohibits a health care payor from implementing any policy or using any algorithm or other automated process, system, or tool that bypasses the evaluation of all information included by the billing health care professional to downcode a claim. Provides that a health care payor may use an automated process to identify claims that may justify a downcoding determination. Provides that all downcoding determinations must be made or reviewed by a natural person following American Medical Association Current Procedural Terminology coding guidelines in effect at the time. Prohibits a health care payor from downcoding a claim based solely on the reported diagnosis codes. Sets forth provisions concerning notification requirements and the dispute process for downcoded claims. Prohibits a health care payor from using downcoding practices in a targeted or discriminatory manner against health care professionals who routinely treat patients with complex or chronic conditions. Establishes administration and enforcement provisions. Amends the Illinois Public Aid Code. Provides that, notwithstanding any other provision of law to the contrary, all managed care organizations shall comply with the requirements of the Transparency in Downcoding Act. Effective January 1, 2028.

Amends the Environmental Protection Act. Provides that an owner or operator of a community water supply may, by an additional method approved by the State, give written notice of the existence of lead service lines that are connected to buildings. Provides that an owner or operator of a community water supply that performs at least 4,000 lead service line replacements per year or exceeds a statutorily prescribed lead service line replacement rate is exempt from a provision that prohibits partial lead service line replacements. Provides that, in a municipality with a population of more than 1,000,000 inhabitants, the owner of a private property upon which there is located a renter-occupied building, a building that is used as a day care, or a multi-dwelling building must allow the community water supply access to replace the lead service line on the private side of the property.

Reinserts the provisions of the introduced bill with the following changes. Further amends the Counties Code. Changes the provisions to apply only to counties having a population of greater than 750,000 residents and fewer than 2 million residents and counties having the county executive form of government and a population of greater than 650,000 and fewer than 2 million residents, according to the most recent federal decennial census (rather than only counties having a population of greater than 750,000 residents and fewer than 2 million residents, according to the most recent federal decennial census). Changes the provisions to apply to households making up to 140% (rather than up to 150% of the area median income annually).

Amends the Illinois Insurance Code. Makes changes to defined terms. Includes an annual screening (rather than surveillance tests) for ovarian cancer for insureds who are at risk for ovarian cancer using (i) CA-125 serum tumor marker testing, (ii) transvaginal ultrasound, and (iii) pelvic examination (rather than only for insureds who are at risk for ovarian cancer) in provisions requiring coverage without cost sharing. Provides that a group policy of accident and health insurance that provides coverage for hospital or medical treatment or services for illness on an expense-incurred basis and is amended, delivered, issued, or renewed on or after January 1, 2028 shall, in addition to specified coverage, provide coverage for all medically viable methods for the detection and diagnosis of ovarian cancer for insureds who are at risk for ovarian cancer. Provides that the coverage may be subject to a deductible, coinsurance, or other cost sharing. Effective January 1, 2028.

Amends the School Boards Article of the School Code. In provisions regarding e-learning days, provides that an e-learning day used by a school district due to a school being selected as a polling place does not count toward the school district's minimum number of emergency days in the approved school calendar.

Reinserts the provisions of the introduced bill with the following changes. Deletes provisions regarding statements of unresponsiveness by the Joint Committee on Administrative Rules. Provides that the Joint Committee on Administrative Rules may agree to a second extension of the second notice period for a period not to exceed 45 days. Specifies that this additional second notice period is not to be used for calculating the one-year deadline for specified rulemaking actions. Effective immediately.

Creates the Chemicals in Cosmetic Products Act. Prohibits the manufacture, sale, delivery, holding, or offering for sale of a cosmetic product that contains specific intentionally added chemical ingredients. Exempts cosmetic products that were manufactured with an intent to comply with the Act and contain a technically unavoidable trace quantity of a prohibited chemical ingredient due to certain reasons. Defines terms.

Amends the Department of Professional Regulation Law of the Civil Administrative Code of Illinois. Makes changes in provisions concerning definitions; oaths, subpoenas, and penalties; applicants with criminal convictions; qualification for licensure or registration; health care worker licensure actions; automatic suspension of a health care worker's license; the publication of disciplinary actions; and records of Department actions. Amends the Barber, Cosmetology, Esthetics, Hair Braiding, and Nail Technology Act of 1985. In provisions concerning required licensure, provides that an application shall not be automatically placed on hold, delayed, denied, or otherwise not processed by the Department of Financial and Professional Regulation because it was submitted by a person who is incarcerated. Amends the Health Care Professional Credentials Data Collection Act. In provisions concerning licensure records, provides that licensure records designated confidential and considered sealed (rather than expunged) for reporting purposes by the licensee are not reportable under the Act. Amends the Unified Code of Corrections. In provisions concerning loss and restoration of rights, provides that no application for specific licenses granted under the authority of the State shall be denied to (rather than denied by reason of) an eligible offender who has obtained a certificate of relief from disabilities, having been previously convicted of one or more criminal offenses (rather than or by reason of a finding of lack of "good moral character"), when the finding is solely based upon the fact that the applicant has previously been convicted of one or more criminal offenses, except for certain circumstances. Repeals provisions concerning the Department of Financial and Professional Regulation's annual report to the General Assembly. Makes other changes. Effective immediately.

Amends the School Code regarding the establishment of kindergartens. With respect to a provision stating that kindergarten should provide opportunities for play-based learning, defines: (1) "play-based learning" as either guided play or student-initiated play; (2) "guided play" as intentional teacher-directed play with activities set up and led by a teacher that are aligned to learning goals or standards; and (3) "student-initiated play" as child-selected opportunities to build, pretend, create, move, or explore in an environment intentionally curated by a teacher to align with learning goals or standards.

Amends the Evaluation of Certified Employees Article of the School Code. Prohibits an evaluator from using an artificial intelligence tool to assign a numerical score or qualitative rating for any component of a teacher's evaluation or any evaluation task that requires professional judgment. However, allows an artificial intelligence tool to be used to support the evaluator in administrative tasks.

Reinserts the provisions of the introduced bill with the following changes. Provides that, in order to be eligible to participate in the non-profit investment pool, a not-for-profit corporation shall: (1) not be on the federal system for award management (SAM) exclusion list; (2) not be on the Chief Procurement Officer's suspensions, debarments, voluntary exclusions, and voluntary non-participation agreements list; (3) not be on the Department of Labor's debarred contractors list; (4) not be on the Illinois Stop Payment List established under the Grant Accountability and Transparency Act; and (5) be an organization with a purpose specified in the provision.

Amends the Property Tax Code. Provides that a county, as trustee, may elect to acquire or sell tax delinquent property. Provides that, when the county, as trustee, files a petition for one or more delinquent tax liens or certificates, the county may request that the court issue a tax deed to the county without holding a judicial tax deed auction. Provides that the Order for Issuance of Tax Deed shall also include an order for the county to offer each parcel acquired by the county in this manner for sale at a public tax deed auction. Contains provisions concerning the public tax deed auction. Provides for the creation of a surplus equity fund and the imposition of a surplus equity fee. Provides that the owner of property who sustains loss or damage by reason of the issuance of a deed at a tax deed auction shall have the right to recover surplus equity that was lost in the property through an award of indemnity. Contains other provisions. Amends the Mobile Home Local Services Tax Enforcement Act. Contains provisions concerning notice if a distressed property is at risk of loss for the non-payment of real estate taxes. Effective immediately.

Amends the Property Tax Code. Creates the free and clear senior homestead exemption. Provides that certain homestead property that is owned and used a primary residence by a person who is 75 years of age or older and whose income does not exceed a specified income limitation is exempt from taxation under the Code.

Amends the Illinois Income Tax Act. Creates the Welcome Home Illinois tax credit. Provides that each taxpayer who is a first-time homebuyer of a principal residence in the State during the taxable year is entitled to an income tax credit in an amount equal to $500. Effective immediately.

Amends the Public Utilities Act. In provisions concerning nondiscrimination, provides that the Illinois Commerce Commission may approve a low-income discount for residential electric and natural gas customers that applies to the entirety of a qualifying customer's bill, including, but not limited to, a qualifying customer's delivery service charges, energy supply charges, and any other applicable charges. Provides that an electric or natural gas utility may fund its low-income discounts through a surcharge on both its residential and non-residential customers' electric and natural gas bills. Provides that any charges, surcharges, or cost recovery mechanisms authorized or approved by the Commission under the amendatory provisions shall be assessed solely on a fixed, per-customer basis and shall not be designed, implemented, or recovered on a volumetric, usage-based, demand-based, or throughput basis, whether directly or indirectly. Provides that charges authorized under certain provisions may vary by customer class or rate classification. Provides that any electric or natural gas public utility serving more than 100,000 customers in the State that does not have a low-income discount or that elects to implement a low-income discount that complies with the requirements of the amendatory provisions on or after the effective date of the amendatory Act shall, within 30 days after the effective date of the amendatory Act, file a new or amended tariff with the Commission to implement the new low-income discount or bring the utility's low-income discount into compliance with the amendatory provisions. Provides that, in reviewing and approving any low-income discount, the Commission shall take into consideration the effect of the low-income discount on, and shall endeavor to maximize, the allocation and receipt of federal LIHEAP grants, funds under certain provisions of the Energy Assistance Act, and other State and federal energy assistance funds that are available to the State. Amends the Energy Assistance Act. In provisions concerning eligibility under the Act, provides that, in setting the annual eligibility level for the use of State funds from the Supplemental Low-Income Energy Assistance Fund, the Department of Commerce and Economic Opportunity shall consider the amount of available funding and may not set a limit higher than 300% of the federal nonfarm poverty level. In provisions concerning the Supplemental Low-Income Energy Assistance Fund, provides that the yearly administrative expenses of the Fund may not exceed 15% (rather than 13%) of the amount collected during that year, except when unspent funds from the Fund are reallocated from a previous year. Provides that any unspent balance of the 15% administrative allowance may be utilized for administrative expenses in the year they are reallocated. Provides that, of the 15% administrative allowance, no less than 9% (rather than 8%) shall be provided to Local Administrative Agencies for administrative expenses. Provides that, beginning January 1, 2027, the Base Energy Assistance Charge shall be $0.80 per month, with no additional step-up provisions, for each utility that is required by the Commission to implement a low-income discount program and shall be $0.40 per month for each utility that is not required to implement a low-income discount program and that contributes to the Supplemental Low-Income Energy Assistance Fund. Makes other changes. Effective immediately.

Amends the Illinois Income Tax Act. Creates a deduction in an amount equal to any overtime wages paid to the taxpayer during the taxable year. Effective immediately.

Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Effective immediately.

Amends the Property Tax Code. Provides that, for taxable years 2027 and thereafter, the maximum reduction for the general homestead exemption in all counties shall be the maximum reduction for the immediately preceding taxable year, increased by the percentage increase, if any, in the Consumer Price Index during the 12-month period ending on September 30 of the immediately preceding taxable year. Effective immediately.

Creates the Home Utility Relief Act. Requires the Department of Commerce and Economic Opportunity to create, as soon as practicable, a Home Utility Rebate Program to provide rebates to households that use electricity and that have a median household income between 100% and 500% of the poverty guidelines updated periodically in the Federal Register by the U.S. Department of Health and Human Services. Provides that eligible households shall receive the rebates as soon as practicable after implementation of the program. Requires the Department to, by rule, establish qualifications for program participation which may include requirements that apply under the Energy Assistance Act and other requirements. Provides that rebates provided under the program shall be funded through appropriations made from the Home Utility Rebate Relief Fund created under the Act. Requires the State Comptroller to direct and the State Treasurer to transfer $500,000,000 from the General Revenue Fund to the Home Utility Rebate Relief Fund to provide rebates to qualifying households for State fiscal years 2026 and 2027. Provides that any funds left over at the end of the second month following the conclusion of payments to households in a fiscal year may be awarded to certain qualifying first-time small business owners as determined by the Department. Requires the Department to adopt emergency rules in accordance with the Illinois Administrative Procedure Act to implement the program. Amends the State Finance Act to include the Home Utility Rebate Relief Fund as a special fund. Effective immediately.

Amends the Illinois Income Tax Act. Provides that the credit for residential real property taxes is refundable. Effective immediately.

Amends the Illinois Income Tax Act. Increases the tax credit for residential real property taxes from 5% of the real property taxes paid by the taxpayer during the taxable year on the principal residence of the taxpayer to 10% of the real property taxes paid by the taxpayer during the taxable year on the principal residence of the taxpayer. Provides that the credit is exempt from the Act's automatic sunset provision. Effective immediately.

Amends the Township Code. Provides that all townships with a population less than 500 are dissolved on January 1, 2029. Provides for the transfer of real and personal property, and any other assets, together with all personnel, contractual obligations, and liabilities of the dissolving township to the county containing the geographic boundaries of the dissolving township. Provides that, on and after the date of dissolution, all rights and duties of the dissolved township, excluding those of the township's road district, may be exercised by the county containing the geographic boundaries of the dissolving township solely on behalf of the residents of the geographic area within the boundaries of the dissolved township. Provides that the county board of the county containing the geographic boundaries of the dissolving township may levy a property tax within the boundaries of the dissolved township for the duties taken on by the county containing the geographic boundaries of the dissolving township. Provides that all road districts wholly within the boundaries of a dissolving township shall retain all the same powers and responsibilities of each road district that were held prior to the dissolution of the township. Provides that elected and appointed township officers and road commissioners shall cease to hold office on the date of dissolution of the township and road districts, no longer be compensated, and do not have legal recourse relating to the ceasing of their elected or appointed positions upon the ceasing of their offices. Requires the highway commissioner of a dissolved township to comply with specified provisions of the Illinois Highway Code. Requires the highway commissioner of a dissolved township to attend at least one county board meeting each month. Amends the Counties Code to make conforming changes. Effective immediately.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that prescription medicines and products classified as Class III medical devices by the United States Food and Drug Administration that are used for cancer treatment pursuant to a prescription are exempt from the tax under the Acts. Amends the Illinois Income Tax Act. Increases the amount deposited into the Local Government Distributive Fund to: (i) 7.47% of the net revenue realized from the tax imposed upon individuals, trusts, estates, and pass-through entities; and (ii) 7.85% of the net revenue realized from the tax imposed upon corporations. Effective July 1, 2026.

Amends the Property Tax Code. Provides that the assessed value of residential property in any general assessment year shall not exceed the assessed value of the property in the last general assessment year multiplied by one plus the percentage change in the Consumer Price Index during the 12-month calendar year immediately preceding the general assessment year for which the reassessment is conducted. Provides that the limitation does not apply if the increase in assessment is attributable to an addition, improvement, or modification to the property. Preempts the power of home rule units to tax. Effective immediately.

Creates the Engineering Students of Illinois Scholarship Act. Creates the Engineering Students of Illinois Scholarship Program, to be administered by the Illinois Student Assistance Commission, to provide scholarship assistance until July 1, 2031 to eligible students for engineering-related study at a public university who agree to work as an engineer for the Department of Transportation for a period of not less than 3 years. Allows the Commission to award scholarships to pay the tuition and fees of a student enrolled in an approved program of professional engineering education for the equivalent of 8 semesters or 16 quarters of full-time enrollment. Provides for an additional stipend in an amount not to exceed $10,000. Establishes the total amount of scholarship assistance, the application process, eligibility requirements, and payments and repayments. Amends the Board of Higher Education Act to require the Board of Higher Education to establish and administer a competitive grant program for public institutions of higher education that award degrees in engineering. Repeals the Act on July 1, 2032.

Creates the Transparency in Downcoding Act. Provides that, subject to federal requirements, the Act applies to certain policies of health insurance amended, delivered, issued, or renewed on or after the effective date of the Act, except for employee or employer self-insured health benefit plans under the federal Employee Retirement Income Security Act of 1974 and health care provided pursuant to the Workers' Compensation Act or the Workers' Occupational Diseases Act. Prohibits home rule units from regulating downcoding of medical claims in policies issued, amended, delivered, or renewed on or after January 1, 2028. Prohibits a health care payor from implementing any policy or using any algorithm or other automated process, system, or tool that bypasses the evaluation of all information included by the billing health care professional to downcode a claim. Provides that a health care payor may use an automated process to identify claims that may justify a downcoding determination. Provides that all downcoding determinations must be made or reviewed by a natural person following American Medical Association Current Procedural Terminology coding guidelines in effect at the time. Prohibits a health care payor from downcoding a claim based solely on the reported diagnosis codes. Sets forth provisions concerning notification requirements and the dispute process for downcoded claims. Prohibits a health care payor from using downcoding practices in a targeted or discriminatory manner against health care professionals who routinely treat patients with complex or chronic conditions. Establishes administration and enforcement provisions. Amends the Illinois Public Aid Code. Provides that, notwithstanding any other provision of law to the contrary, all managed care organizations shall comply with the requirements of the Transparency in Downcoding Act. Effective January 1, 2028.

Amends the Environmental Protection Act. Provides that an owner or operator of a community water supply may, by an additional method approved by the State, give written notice of the existence of lead service lines that are connected to buildings. Provides that an owner or operator of a community water supply that performs at least 4,000 lead service line replacements per year or exceeds a statutorily prescribed lead service line replacement rate is exempt from a provision that prohibits partial lead service line replacements. Provides that, in a municipality with a population of more than 1,000,000 inhabitants, the owner of a private property upon which there is located a renter-occupied building, a building that is used as a day care, or a multi-dwelling building must allow the community water supply access to replace the lead service line on the private side of the property.

Reinserts the provisions of the introduced bill with the following changes. Further amends the Counties Code. Changes the provisions to apply only to counties having a population of greater than 750,000 residents and fewer than 2 million residents and counties having the county executive form of government and a population of greater than 650,000 and fewer than 2 million residents, according to the most recent federal decennial census (rather than only counties having a population of greater than 750,000 residents and fewer than 2 million residents, according to the most recent federal decennial census). Changes the provisions to apply to households making up to 140% (rather than up to 150% of the area median income annually).

Amends the Illinois Insurance Code. Makes changes to defined terms. Includes an annual screening (rather than surveillance tests) for ovarian cancer for insureds who are at risk for ovarian cancer using (i) CA-125 serum tumor marker testing, (ii) transvaginal ultrasound, and (iii) pelvic examination (rather than only for insureds who are at risk for ovarian cancer) in provisions requiring coverage without cost sharing. Provides that a group policy of accident and health insurance that provides coverage for hospital or medical treatment or services for illness on an expense-incurred basis and is amended, delivered, issued, or renewed on or after January 1, 2028 shall, in addition to specified coverage, provide coverage for all medically viable methods for the detection and diagnosis of ovarian cancer for insureds who are at risk for ovarian cancer. Provides that the coverage may be subject to a deductible, coinsurance, or other cost sharing. Effective January 1, 2028.

Amends the School Boards Article of the School Code. In provisions regarding e-learning days, provides that an e-learning day used by a school district due to a school being selected as a polling place does not count toward the school district's minimum number of emergency days in the approved school calendar.

Reinserts the provisions of the introduced bill with the following changes. Deletes provisions regarding statements of unresponsiveness by the Joint Committee on Administrative Rules. Provides that the Joint Committee on Administrative Rules may agree to a second extension of the second notice period for a period not to exceed 45 days. Specifies that this additional second notice period is not to be used for calculating the one-year deadline for specified rulemaking actions. Effective immediately.

Creates the Chemicals in Cosmetic Products Act. Prohibits the manufacture, sale, delivery, holding, or offering for sale of a cosmetic product that contains specific intentionally added chemical ingredients. Exempts cosmetic products that were manufactured with an intent to comply with the Act and contain a technically unavoidable trace quantity of a prohibited chemical ingredient due to certain reasons. Defines terms.

Amends the Department of Professional Regulation Law of the Civil Administrative Code of Illinois. Makes changes in provisions concerning definitions; oaths, subpoenas, and penalties; applicants with criminal convictions; qualification for licensure or registration; health care worker licensure actions; automatic suspension of a health care worker's license; the publication of disciplinary actions; and records of Department actions. Amends the Barber, Cosmetology, Esthetics, Hair Braiding, and Nail Technology Act of 1985. In provisions concerning required licensure, provides that an application shall not be automatically placed on hold, delayed, denied, or otherwise not processed by the Department of Financial and Professional Regulation because it was submitted by a person who is incarcerated. Amends the Health Care Professional Credentials Data Collection Act. In provisions concerning licensure records, provides that licensure records designated confidential and considered sealed (rather than expunged) for reporting purposes by the licensee are not reportable under the Act. Amends the Unified Code of Corrections. In provisions concerning loss and restoration of rights, provides that no application for specific licenses granted under the authority of the State shall be denied to (rather than denied by reason of) an eligible offender who has obtained a certificate of relief from disabilities, having been previously convicted of one or more criminal offenses (rather than or by reason of a finding of lack of "good moral character"), when the finding is solely based upon the fact that the applicant has previously been convicted of one or more criminal offenses, except for certain circumstances. Repeals provisions concerning the Department of Financial and Professional Regulation's annual report to the General Assembly. Makes other changes. Effective immediately.

Amends the School Code regarding the establishment of kindergartens. With respect to a provision stating that kindergarten should provide opportunities for play-based learning, defines: (1) "play-based learning" as either guided play or student-initiated play; (2) "guided play" as intentional teacher-directed play with activities set up and led by a teacher that are aligned to learning goals or standards; and (3) "student-initiated play" as child-selected opportunities to build, pretend, create, move, or explore in an environment intentionally curated by a teacher to align with learning goals or standards.

Amends the Evaluation of Certified Employees Article of the School Code. Prohibits an evaluator from using an artificial intelligence tool to assign a numerical score or qualitative rating for any component of a teacher's evaluation or any evaluation task that requires professional judgment. However, allows an artificial intelligence tool to be used to support the evaluator in administrative tasks.

Reinserts the provisions of the introduced bill with the following changes. Provides that, in order to be eligible to participate in the non-profit investment pool, a not-for-profit corporation shall: (1) not be on the federal system for award management (SAM) exclusion list; (2) not be on the Chief Procurement Officer's suspensions, debarments, voluntary exclusions, and voluntary non-participation agreements list; (3) not be on the Department of Labor's debarred contractors list; (4) not be on the Illinois Stop Payment List established under the Grant Accountability and Transparency Act; and (5) be an organization with a purpose specified in the provision.

Amends the Property Tax Code. Provides that a county, as trustee, may elect to acquire or sell tax delinquent property. Provides that, when the county, as trustee, files a petition for one or more delinquent tax liens or certificates, the county may request that the court issue a tax deed to the county without holding a judicial tax deed auction. Provides that the Order for Issuance of Tax Deed shall also include an order for the county to offer each parcel acquired by the county in this manner for sale at a public tax deed auction. Contains provisions concerning the public tax deed auction. Provides for the creation of a surplus equity fund and the imposition of a surplus equity fee. Provides that the owner of property who sustains loss or damage by reason of the issuance of a deed at a tax deed auction shall have the right to recover surplus equity that was lost in the property through an award of indemnity. Contains other provisions. Amends the Mobile Home Local Services Tax Enforcement Act. Contains provisions concerning notice if a distressed property is at risk of loss for the non-payment of real estate taxes. Effective immediately.

Amends the Property Tax Code. Creates the free and clear senior homestead exemption. Provides that certain homestead property that is owned and used a primary residence by a person who is 75 years of age or older and whose income does not exceed a specified income limitation is exempt from taxation under the Code.

Amends the Illinois Income Tax Act. Creates the Welcome Home Illinois tax credit. Provides that each taxpayer who is a first-time homebuyer of a principal residence in the State during the taxable year is entitled to an income tax credit in an amount equal to $500. Effective immediately.

Amends the Public Utilities Act. In provisions concerning nondiscrimination, provides that the Illinois Commerce Commission may approve a low-income discount for residential electric and natural gas customers that applies to the entirety of a qualifying customer's bill, including, but not limited to, a qualifying customer's delivery service charges, energy supply charges, and any other applicable charges. Provides that an electric or natural gas utility may fund its low-income discounts through a surcharge on both its residential and non-residential customers' electric and natural gas bills. Provides that any charges, surcharges, or cost recovery mechanisms authorized or approved by the Commission under the amendatory provisions shall be assessed solely on a fixed, per-customer basis and shall not be designed, implemented, or recovered on a volumetric, usage-based, demand-based, or throughput basis, whether directly or indirectly. Provides that charges authorized under certain provisions may vary by customer class or rate classification. Provides that any electric or natural gas public utility serving more than 100,000 customers in the State that does not have a low-income discount or that elects to implement a low-income discount that complies with the requirements of the amendatory provisions on or after the effective date of the amendatory Act shall, within 30 days after the effective date of the amendatory Act, file a new or amended tariff with the Commission to implement the new low-income discount or bring the utility's low-income discount into compliance with the amendatory provisions. Provides that, in reviewing and approving any low-income discount, the Commission shall take into consideration the effect of the low-income discount on, and shall endeavor to maximize, the allocation and receipt of federal LIHEAP grants, funds under certain provisions of the Energy Assistance Act, and other State and federal energy assistance funds that are available to the State. Amends the Energy Assistance Act. In provisions concerning eligibility under the Act, provides that, in setting the annual eligibility level for the use of State funds from the Supplemental Low-Income Energy Assistance Fund, the Department of Commerce and Economic Opportunity shall consider the amount of available funding and may not set a limit higher than 300% of the federal nonfarm poverty level. In provisions concerning the Supplemental Low-Income Energy Assistance Fund, provides that the yearly administrative expenses of the Fund may not exceed 15% (rather than 13%) of the amount collected during that year, except when unspent funds from the Fund are reallocated from a previous year. Provides that any unspent balance of the 15% administrative allowance may be utilized for administrative expenses in the year they are reallocated. Provides that, of the 15% administrative allowance, no less than 9% (rather than 8%) shall be provided to Local Administrative Agencies for administrative expenses. Provides that, beginning January 1, 2027, the Base Energy Assistance Charge shall be $0.80 per month, with no additional step-up provisions, for each utility that is required by the Commission to implement a low-income discount program and shall be $0.40 per month for each utility that is not required to implement a low-income discount program and that contributes to the Supplemental Low-Income Energy Assistance Fund. Makes other changes. Effective immediately.

Amends the Illinois Income Tax Act. Creates a deduction in an amount equal to any overtime wages paid to the taxpayer during the taxable year. Effective immediately.

Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Effective immediately.

Amends the Property Tax Code. Provides that, for taxable years 2027 and thereafter, the maximum reduction for the general homestead exemption in all counties shall be the maximum reduction for the immediately preceding taxable year, increased by the percentage increase, if any, in the Consumer Price Index during the 12-month period ending on September 30 of the immediately preceding taxable year. Effective immediately.

Creates the Home Utility Relief Act. Requires the Department of Commerce and Economic Opportunity to create, as soon as practicable, a Home Utility Rebate Program to provide rebates to households that use electricity and that have a median household income between 100% and 500% of the poverty guidelines updated periodically in the Federal Register by the U.S. Department of Health and Human Services. Provides that eligible households shall receive the rebates as soon as practicable after implementation of the program. Requires the Department to, by rule, establish qualifications for program participation which may include requirements that apply under the Energy Assistance Act and other requirements. Provides that rebates provided under the program shall be funded through appropriations made from the Home Utility Rebate Relief Fund created under the Act. Requires the State Comptroller to direct and the State Treasurer to transfer $500,000,000 from the General Revenue Fund to the Home Utility Rebate Relief Fund to provide rebates to qualifying households for State fiscal years 2026 and 2027. Provides that any funds left over at the end of the second month following the conclusion of payments to households in a fiscal year may be awarded to certain qualifying first-time small business owners as determined by the Department. Requires the Department to adopt emergency rules in accordance with the Illinois Administrative Procedure Act to implement the program. Amends the State Finance Act to include the Home Utility Rebate Relief Fund as a special fund. Effective immediately.

Amends the Illinois Income Tax Act. Provides that the credit for residential real property taxes is refundable. Effective immediately.

Amends the Illinois Income Tax Act. Increases the tax credit for residential real property taxes from 5% of the real property taxes paid by the taxpayer during the taxable year on the principal residence of the taxpayer to 10% of the real property taxes paid by the taxpayer during the taxable year on the principal residence of the taxpayer. Provides that the credit is exempt from the Act's automatic sunset provision. Effective immediately.

Amends the Township Code. Provides that all townships with a population less than 500 are dissolved on January 1, 2029. Provides for the transfer of real and personal property, and any other assets, together with all personnel, contractual obligations, and liabilities of the dissolving township to the county containing the geographic boundaries of the dissolving township. Provides that, on and after the date of dissolution, all rights and duties of the dissolved township, excluding those of the township's road district, may be exercised by the county containing the geographic boundaries of the dissolving township solely on behalf of the residents of the geographic area within the boundaries of the dissolved township. Provides that the county board of the county containing the geographic boundaries of the dissolving township may levy a property tax within the boundaries of the dissolved township for the duties taken on by the county containing the geographic boundaries of the dissolving township. Provides that all road districts wholly within the boundaries of a dissolving township shall retain all the same powers and responsibilities of each road district that were held prior to the dissolution of the township. Provides that elected and appointed township officers and road commissioners shall cease to hold office on the date of dissolution of the township and road districts, no longer be compensated, and do not have legal recourse relating to the ceasing of their elected or appointed positions upon the ceasing of their offices. Requires the highway commissioner of a dissolved township to comply with specified provisions of the Illinois Highway Code. Requires the highway commissioner of a dissolved township to attend at least one county board meeting each month. Amends the Counties Code to make conforming changes. Effective immediately.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that prescription medicines and products classified as Class III medical devices by the United States Food and Drug Administration that are used for cancer treatment pursuant to a prescription are exempt from the tax under the Acts. Amends the Illinois Income Tax Act. Increases the amount deposited into the Local Government Distributive Fund to: (i) 7.47% of the net revenue realized from the tax imposed upon individuals, trusts, estates, and pass-through entities; and (ii) 7.85% of the net revenue realized from the tax imposed upon corporations. Effective July 1, 2026.

Amends the Property Tax Code. Provides that the assessed value of residential property in any general assessment year shall not exceed the assessed value of the property in the last general assessment year multiplied by one plus the percentage change in the Consumer Price Index during the 12-month calendar year immediately preceding the general assessment year for which the reassessment is conducted. Provides that the limitation does not apply if the increase in assessment is attributable to an addition, improvement, or modification to the property. Preempts the power of home rule units to tax. Effective immediately.

Creates the Engineering Students of Illinois Scholarship Act. Creates the Engineering Students of Illinois Scholarship Program, to be administered by the Illinois Student Assistance Commission, to provide scholarship assistance until July 1, 2031 to eligible students for engineering-related study at a public university who agree to work as an engineer for the Department of Transportation for a period of not less than 3 years. Allows the Commission to award scholarships to pay the tuition and fees of a student enrolled in an approved program of professional engineering education for the equivalent of 8 semesters or 16 quarters of full-time enrollment. Provides for an additional stipend in an amount not to exceed $10,000. Establishes the total amount of scholarship assistance, the application process, eligibility requirements, and payments and repayments. Amends the Board of Higher Education Act to require the Board of Higher Education to establish and administer a competitive grant program for public institutions of higher education that award degrees in engineering. Repeals the Act on July 1, 2032.