Illinois

Amends the Environmental Protection Act. Provides that no person shall release or cause or organize the release of helium or lighter-than-air gas balloons into the air unless the balloons are (1) used by an institution of higher education or a governmental agency, or pursuant to a governmental contract, for bona fide scientific or meteorological purposes, (2) released indoors and remain indoors, or (3) used for the safe operation of a hot air balloon. Provides that persons who violate the amendatory Act's provisions shall be subject to a warning for a first violation, a civil penalty of $500 for a second violation, and a civil penalty of up to $1,000 for a third or subsequent violation, and that the release of 50 balloons or fewer at one time is a single offense.

Amends the State Finance Act. Provides that the sum of $17,653,153 shall be transferred from the General Revenue Fund to the Audit Expense Fund. Amends the Illinois Income Tax Act. Removes provisions providing that the pass-through entity level election applies only for tax years beginning prior to January 1, 2026. Provides that an addition modification and corresponding deduction for a bonus depreciation deduction under subsection (k) of Section 168 of the Internal Revenue Code also apply to a bonus depreciation deduction for qualified production property under subsection (n) of Section 168 of the Internal Revenue Code. Amends the Film Production Services Tax Credit Act of 2008. Makes changes concerning the credit amount. Provides that wages paid to no more than 2 executive producers per accredited production may be considered Illinois labor expenditures. Creates an exception to the 2-producer limitation for executive producers who receive compensation for other positions on the accredited production. Makes changes concerning conditions under which wages paid to nonresidents qualify as Illinois labor expenditures. Provides that no new credits may be awarded under the Act for tax years beginning on or after January 1, 2039. Amends the Illinois Income Tax Act. Provides that, with respect to compensation paid for in-State services performed for an accredited production under the Film Production Services Tax Credit Act, if the compensation is paid through a loan out company, then the production company or its authorized payroll service company shall withhold taxes on that compensation. Effective immediately.

Amends the Unified Code of Corrections. Provides that the Director of Corrections shall establish a 5-year pilot program in 3 institutions or facilities of the Department of Corrections to permit a committed person who has a gang tattoo to have that tattoo removed by a physician, physician assistant, or registered nurse licensed in this State or by a person who has a certificate of registration issued by the Department of Public Health under the Tattoo and Body Piercing Establishment Registration Act to operate a tattoo and body piercing establishment. Provides that the institutions or facilities selected by the Director shall be provided with equipment and sanitary needs to accomplish the removal of the tattoos in a safe manner, including medical-grade cosmetic laser removal equipment. Provides that a committed person in a designated pilot institution or facility of the Department who has a gang tattoo may have that tattoo removed by an authorized person. Provides that if the balance in the committed person's Residents' Benefit Fund is $500 or more, the moneys in the Fund shall be used to pay for the committed person's gang tattoo removal. Provides that if the balance in the committed person's Residents' Benefit Fund is less than $500, the committed person shall receive the tattoo removal free of charge. Provides that the Director shall establish reasonable costs to be charged to a committed person with at least a $500 balance in the committed person' Residents' Benefit Fund who has his or her gang tattoo removed. Defines "gang tattoo" and "tattoo".

Amends the Illinois Municipal Code. Provides that, the beginning on the effective date of the amendatory Act, the Chicago City Council shall not adopt an ordinance authorizing a debt issuance without the affirmative vote of at least three-fifths of the alderpersons then holding office on the Chicago City Council. Defines "debt issuance". Limits home rule powers.

Amends the Illinois Vehicle Code. Provides that the Secretary of State shall allow an applicant for a renewal driver's license to obtain the vision examination from an ophthalmologist or optometrist.

Declares the month of October 2026 as Hindu American Heritage Month in the State of Illinois.

Amends the Abused and Neglected Child Reporting Act. In the definition of "abused child", changes the list of persons who may be considered a perpetrator of abuse to include a child's parent, a parent's paramour, or any other person 14 years of age or older who is either responsible for the child's welfare, is an immediate family member, or resides in the same home as the child. Provides that, if the Department of Children and Family Services does not accept an abuse or neglect report for investigation on the sole basis that the alleged perpetrator is another person in the household under the age of 14, then the Department shall consider if there is reasonable cause to suspect that the alleged maltreatment is the result of blatant disregard on the part of an adult or agency who is an eligible perpetrator. Provides that, if so, the Department shall accept a report alleging abuse or neglect identifying the adult or agency as the alleged perpetrator. Permits the Department to also consider whether a child welfare service referral would be appropriate.

Amends the School Code. Provides that the school board of each school district shall report for each of the school district's schools specified information regarding learning materials and activities used for student instruction in a prominent location on the school district's website. Requires a school board to provide updated information on the school district's website by January 1 and August 1 of each year and more frequently as the school board deems appropriate. Provides that nothing may be construed to require: (1) the publication of a digital reproduction of learning materials on a school district's website; or (2) a separate listing of the individual components of learning materials produced as a single volume. Allows a school district to: (1) update the report and post the updated report on the school district's website on an ongoing basis during the school year, as long as the updated report is completed by January 1 and August 1; and (2) use a collaborative online document or spreadsheet software that allows multiple authorized users to update or make additions to the report on an ongoing basis, as long as a link to the report is publicly accessible on the school district's website. Requires each school district's report to remain publicly available on the school district's website at least until the next report for the year is completed and made publicly available on the school district's website. Provides that each school district's report shall include a step-by-step process on how a parent or guardian of a student attending a school within the school district can opt-out a child from any learning materials or activities provided by the school if the learning materials or activities conflict with the student's religious beliefs. Effective July 1, 2026.

Amends the Illinois Procurement Code. Provides that the Department of Central Management Services may enter into a sole source contract with a specified contractor for a 6-month procurement modernization pilot project. Provides that the contractor shall conduct a comprehensive procurement modernization study for units of local government. Provides that the pilot program shall be conducted in no more than 7 municipalities of the contractor's choosing, each having a population of less than 200,000, to test the applicability of artificial intelligence applications across diverse regional and administrative environments. Effective immediately.

Urges the United States Congress to enact a one-year extension of ACA subsidies through December 31, 2026, with enhanced oversight mechanisms to combat the estimated $25 billion in annual fraud, including stricter verification processes for enrollments and penalties for fraudulent activities. Urges Congress to include a clause in the extension legislation stipulating that, if comprehensive ACA reforms are not enacted by December 31, 2026, all members of Congress and the United States Senate shall forfeit their government health plan subsidies effective January 1, 2027, thereby aligning their incentives with those of the taxpayers who fund over 75% of their premiums.

Appropriates $90,000,000 to the Department of Transportation for various passenger rail services. Effective July 1, 2025.

Amends the University of Illinois Act and the Southern Illinois University Management Act. Requires the chancellor of any campus of the University of Illinois or Southern Illinois University to advocate for what is beneficial and in the best interests of their campus if it interferes with what is beneficial and in the best interests of the university system as a whole.

Creates the Municipal and Cooperative Electric Utility Transparent Planning Act. Requires certain electric cooperatives, municipal power agencies, and municipalities and distribution electric cooperatives to initiate an integrated resource planning process. Sets forth provisions concerning the integrated resource plan; stakeholder meetings; and a prequalified consulting firm list. Makes conforming changes in the Open Meetings Act and the General Not For Profit Corporation Act of 1986. Creates the Utility Data Access Act. Requires the Illinois Commerce Commission to adopt certain rules. Amends the Department of Commerce and Opportunity Law of the Civil Administrative Code of Illinois. Makes changes in provisions concerning the Energy Transition Assistance Fund. Amends the Electric Vehicle Act. Makes changes in provisions concerning beneficial electrification and the charging rebate program. Amends the Energy Transition Act. Makes changes in provisions concerning the Illinois Climate Works Preapprenticeship Program and the Jobs and Environmental Justice Grant Program. Amends the Illinois Finance Authority Act. Adds provisions concerning the Thermal Energy Network Revolving Loan Program. Amends the Illinois Power Agency Act. Makes changes in provisions concerning the powers of the Illinois Power Agency; the Illinois Power Agency Renewable Energy Resources Fund; the Illinois Solar for All Program; the Planning and Procurement Bureau; and the Agency's annual reports. Amends the State Finance Act to make conforming changes. Amends the Illinois Procurement Code. Makes changes in provisions concerning the application of the Code and prequalification. Amends the Illinois Works Jobs Program Act. Makes changes in provisions concerning the Illinois Works Preapprenticeship Program and the Illinois Works Bid Credit Program. Amends the Property Tax Code. Adds a Division concerning commercial energy storage systems. Amends the Counties Code. Makes changes in provisions concerning commercial wind energy facilities and commercial solar facilities. Adds provisions concerning energy storage systems. Adds a Division concerning the Solar Bill of Rights. Amends the Illinois Municipal Code to add the same Division. Amends the Public Utilities Act. Makes changes in provisions concerning transactions requiring approval from the Illinois Commerce Commission; the duties of public utilities; energy efficiency and demand-response measures; natural gas energy efficiency programs; certificates of public convenience and necessity; the renewable energy access plan; the consideration of attorney and expert compensation as an expense; the Multi-Year Integrated Grid Plan; net electricity metering; distributed generation rebates; the recovery of costs associated with delivery; the Division of Integrated Distribution Planning; the Energy Transition Assistance Fund; procurement; on-bill financing programs; alternative retail electric suppliers; functional separation; and customer self-generation of electricity. Adds provisions concerning the Thermal Energy Network Pilot Program; time-of-use pricing; virtual power plant programs; the Energy Reliability Corporation of Illinois; Powering Up Illinois; integrated resource plan development, review, and approval; the Interconnection Working Group; and the Interconnection Monitor. Adds an Article concerning the Siting Appeals Board. Amends the Electric Transmission Systems Construction Standards Act. Adds requirements for construction contractors. Amends the Environmental Protection Act. Makes changes in provisions concerning greenhouse gases, noise emissions regulations, and permit issuance. Amends the Electric Vehicle Rebate Act. Makes changes in provisions concerning user fees and appropriations from the Electric Vehicle and Charging Fund. Requires the Environmental Protection Agency to administer grants and other forms of financial assistance to support the electrification of the transportation sector. Amends the Illinois Nuclear Safety Preparedness Act. Makes changes in provisions concerning definitions; nuclear accident plans and fees; the applicability of certain nuclear power reactor fees; and the Illinois Nuclear Safety Preparedness Program. Adds provisions concerning rulemaking. Repeals provisions concerning applicability. Amends the Illinois Nuclear Facility Safety Act. Makes changes in provisions concerning definitions and the program for Illinois nuclear power plant inspectors. Repeals provisions concerning applicability. Amends the Illinois Low-Level Radioactive Waste Management Act. Makes changes in provisions concerning definitions; waste fees; and waste management funds. Amends the Nuclear Safety Law of 2004. Makes changes in provisions concerning definitions and provisions concerning the regulation of nuclear safety. Repeals provisions concerning the State nuclear power policy and provisions concerning the small modular reactor study. Amends the Radioactive Waste Storage Act, the Radioactive Waste Tracking and Permitting Act, and the Radiation Protection Act of 1990 to remove the definition of "small modular reactor". Amends the Uranium and Thorium Mill Tailings Control Act and the Laser System Act of 1997 to remove the definition of "nuclear facilities", "nuclear power plant", "nuclear power reactor", and "small modular reactor". Makes other changes.

Amends the Freedom of Information Act. Reduces the number of record requests that must be made for a person to be considered a recurrent requester under the Act. Provides that public bodies must respond to requests from recurrent requesters with 30 (rather than 21) days after receipt of a request. Specifies that notice that requests are being treated as recurrent requests must be provided only once every 30 days. Provides that it is a violation of the Act for persons designated as recurrent requesters to knowingly obtain a public record without disclosing their status as recurrent requesters.

Amends the Control Over Building and Construction Article of the Illinois Municipal Code. Provides that a municipality may not prohibit the building or usage of accessory dwelling units in the municipality. Provides that a municipality may provide reasonable regulations relating to the size and location of accessory dwelling units similar to other accessory structures unless a regulation would have the effect of prohibiting accessory dwelling units. Limits home rule powers. Defines terms.

Amends the Freedom of Information Act. Provides that, as used in the Act, the term "commercial purpose" means, among other things, the use of any part of a public record or records, or information derived from public records, in any form for any use or purpose that furthers the commercial, trade, or profit interests of the requester or the person on whose behalf the request is made.

Creates the Youth Social Media Engagement Act. Creates the Commission on Youth Social Media Engagement. Provides that the Commission shall develop a resource bank of existing evidence-based and research-based scholarly articles pertaining to the mental and physical health impacts of social media use by youth, Internet safety, and cybersecurity and make recommendations to the General Assembly. Sets forth provisions concerning membership; terms; compensation; and administrative support. Provides that, on and after January 1, 2027, a social media platform operating in the State shall establish a function to provide users who are under the age of 18 with information about the user's engagement with social media. Provides that a violation of specified provisions is an unlawful practice under the Consumer Fraud and Deceptive Business Practices Act. Amends the Consumer Fraud and Deceptive Business Practices Act to make conforming changes. Effective immediately.

Amends the Zoning Division of the Illinois Municipal Code. Provides that, for all new development after January 1, 2026, each city with a population of 25,000 or more shall allow the development of all middle housing types on lots or parcels with a total area greater than 5,000 square feet and that are zoned for any type of residential use. Provides that each city with a population of more than 10,000 and less than 25,000 shall allow the development of a duplex on each lot or parcel zoned for residential use that allows for the development of detached single-family dwellings. Provides that municipalities may regulate siting and design of middle housing provided that the regulations do not, individually or cumulatively, discourage the development of all middle housing types permitted in the area through unreasonable costs or delay. Provides that municipalities may regulate middle housing to comply with protective measures adopted under statewide land use planning goals. Limits home rule powers.

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.

Amends the Code of Criminal Procedure of 1963. Provides that the pretrial services agency with jurisdiction over the defendant shall immediately notify a law enforcement agency located in the county or municipality where the defendant resides and the State's Attorney's office if a defendant on pretrial release violates a no contact order, is removed from electronic monitoring, or violates the conditions of an electronic monitoring order.

Amends the Electronic Monitoring and Home Detention Article of the Unified Code of Corrections. Deletes language providing that confinement need not be 24 hours per day to qualify as home detention and significant restrictions on liberty such as 7 p.m. to 7 a.m. curfews shall qualify. Also deletes language providing that home confinement may or may not be accompanied by electronic monitoring and electronic monitoring is not required for purposes of sentencing credit.

Urges the State of Illinois to make needed investments in Illinois communities by raising $6 billion in new revenue from the ultra-wealthy and mega-corporations. Affirms that, in addition to funding these critically-needed services, implementing these revenue policies will have the benefit of making our State's tax system less unfair to the lowest income Illinoisans.

Amends the Illinois Income Tax Act. Provides that, for taxable years beginning on or after January 1, 2026 and ending on or before December 31, 2030, each taxpayer that is an organization licensee under the Illinois Horse Racing Act of 1975 is entitled to a credit against specified taxes in an aggregate amount equal to 100% of eligible expenditures up to $9,000,000 for qualified project capital infrastructure improvements for housing and other facilities that benefit backstretch workers at an organization licensee facility operating on the effective date of the amendatory Act. Makes other changes. Amends the Illinois Horse Racing Act of 1975. Provides, with exceptions, that no organization license may be granted to conduct a horse race meeting to any person at any place within 100 miles of a track located in a county with a population in excess of 230,000 and that borders the Mississippi River. In a provision regarding standardbred racetracks in Cook County, provides that consent for the issuance of an organization license for standardbred racing at specified race tracks from existing operators is not required after July 1, 2026. Requires the Illinois Racing Board to issue an organization license limited to standardbred racing to a racetrack located in Macon County. Provides that the Board may: (1) award fewer than the minimum number of racing days, but no fewer than 60 days of racing, if there is consent for fewer days of racing as agreed to by the organization licensee and the horsemen association representing the largest number of owners, trainers, jockeys, or standardbred drivers who race horses at that organization licensee's racing meeting; and (2) award racing days to the organization licensee in the remainder of 2026 and may award fewer than 60 days of racing in 2026 after the Board has considered the application. Makes other and conforming changes. Effective immediately.

Amends the Unified Code of Corrections. Deletes language providing that, at a minimum, any person ordered to pretrial home confinement with or without electronic monitoring must be provided with movement spread out over no fewer than 2 days per week to participate in certain basic activities.

Amends the Code of Criminal Procedure of 1963. Provides that when a defendant has previously been granted pretrial release for any offense (rather than for a felony or Class A misdemeanor), that pretrial release shall (rather than may) be revoked if the defendant is charged with an offense that is alleged to have occurred during the defendant's pretrial release, regardless of the classification of offense (rather than charged with a felony or Class A misdemeanor) after a hearing on the court's own motion or upon the filing of a verified petition by the State.