Illinois

Amends the Illinois Income Tax Act. Provides that provisions of the Act that provide that a taxpayer's unitary business group does not include members whose business activity outside the United States is 80% or more of the member's total business activity apply only for taxable years ending before January 1, 2027. Makes corresponding changes to deductions and addition modifications concerning those members of the unitary business group. Provides that, with respect to the term "foreign person", "United States" means the 50 states of the United States, the District of Columbia, the territories and possessions of the United States, and any area over which the United States has asserted jurisdiction or claimed exclusive rights with respect to the exploration for or exploitation of natural resources. Adds provisions concerning joint and several liability of members of a combined reporting group. Effective immediately.

Creates the Artificial Intelligence Companion Model Safety Act. Provides that an operator shall not operate or provide an artificial intelligence companion to a user unless the artificial intelligence companion contains a protocol to take reasonable efforts to detect and address suicidal ideation or expressions of self-harm by a user to the artificial intelligence companion. Provides that an operator shall provide a clear and conspicuous notification to a user that states, either verbally or in text, that the user is not communicating with a human, at specified times. Provides for civil penalties. Provides that all moneys collected under the Act shall be deposited into the Statewide 9-8-8 Trust Fund. Amends the State Finance Act to make a conforming change. Effective January 1, 2027.

Appropriates $10,000,000 from the Partners for Conservation Fund to the Department of Agriculture for grants to Soil and Water Conservation Districts for ordinary and contingent expenses. Effective July 1, 2026.

Amends the Food Handling Regulation Enforcement Act. Provides that the Act does not apply to volunteers at an early childhood facility or early childhood program who only participate in the serving of food and do not participate in the preparation of food. Defines "volunteer" to include those performing services on either a paid or unpaid basis.

Amends the Medical Assistance Article of the Illinois Public Aid Code. Requires the Department of Healthcare and Family Services to seek a State Plan amendment from the Centers for Medicare and Medicaid Services regarding a prospective cost-reimbursement methodology for services provided by federally qualified health centers (FQHC) and FQHC Look-Alikes (LALs). Requires the State Plan amendment to include the following: (1) Prospective Payment System (PPS) rates for FQHCs; (2) a rate adjustment process; (3) a rate setting for new FQHCs; (4) payment in the event of Medicaid managed care; (5) payment in the event of dual enrollment in Medicare and Medicaid; and (6) appeal rights.

Designates Illinois Route 23 in DeKalb from Fairview Drive to Gurler Road as the "Sheriff Roger Scott Highway".

Mourns the death of David K. Deets, M.D.

Appropriates $5,000,000 to the State Board of Education to implement Public Act 103-1076, referred to as the Faith by Plate Act. Effective July 1, 2026.

Congratulates Frank J. Mautino on his retirement as Illinois Auditor General, commends him for his many years of faithful public service, and thanks him for his unwavering commitment to the integrity of the State of Illinois. Extends best wishes for continued health, happiness, and success.

Amends the Public Utilities Act. In provisions concerning the exercise of eminent domain powers by a public utility, provides that an owner or operator of a pipeline designed, constructed, and operated to transport carbon dioxide to which the Illinois Commerce Commission has granted a certificate under the Carbon Dioxide Transportation and Sequestration Act shall not seek or exercise eminent domain authority from the Commission. Amends the Carbon Dioxide Transportation and Sequestration Act. Provides that a certificate of authority does not grant an owner or operator of a carbon dioxide pipeline the authority to take and acquire an easement in any property or interest in property for the construction, maintenance, or operation of a carbon dioxide pipeline through the exercise of eminent domain power. Removes corresponding provisions concerning eminent domain.

Declares May 3 through May 9, 2026 as Compost Awareness Week.

Appropriates the amount of $1,000,000 from the General Revenue Fund to the Department of Commerce and Economic Opportunity, for a grant to the Clean Energy Jobs and Justice Fund for costs associated with contingent and operational expenses. Effective July 1, 2026.

Acknowledges and condemns the historical injustice associated with the original creation of the Benin Bronzes, the subsequent British acquisition and distribution of the relics, and the current possession of the Benin Bronzes by museums and collectors who are unwilling to share the relics with the heirs of the enslaved people who paid for them with their lives and the heirs of the Benin Kingdom slave traders. Urges the following steps be taken in regard to the Benin Bronzes: (1) an official request for the return and sharing of the Benin Bronzes, (2) the establishment of the Repatriation Committee, (3) the formation of an inventory and comprehensive documentation, (4) the development of a decision-making process, (5) the development of a sharing framework, (6) the collection of resale royalties, (7) the allocation of adequate resources from museum exhibit, loan, and resale royalty fees, (8) the initiation of programs and initiatives to bring heirs of the enslaved and the Benin Kingdom together for healing and reconciliation, and (9) the cooperation of heirs. Urges all nations, stakeholder museums, and collectors to support and adhere to this resolution, recognizing the importance of equitable sharing, redress, and healing in the context of the Benin Bronzes.

Declares October 11, 2025 as Beautiful Minds Pink Saree Day/#MyPinkHealth Awareness Day in the State of Illinois. Encourages all residents of Illinois to support initiatives that advance women's wellness, mental health, and youth empowerment.

Creates the Farmer Tax Benefit Act. Provides that taxpayers may apply to the Department of Natural Resources for an income tax credit in an amount equal to either (i) 100% of the fair market value of a qualified donation to a conservation agency of a land protection agreement or (ii) 50% of the fair market value of the qualified donation to a conservation agency of a fee simple interest or a remainder interest in qualified real property. Amends the Illinois Income Tax Act to make conforming changes.

Urges the Illinois Department of Corrections to develop a standard policy/set of guidelines that are public for those who wish to visit gravesites of loved ones including, but not limited to, familial relations and researchers. Urges the Illinois Department of Corrections to consider ease of access to the public for this cemetery during renovations or rebuilding of IDOC facilities at this site.

Appropriates the sum of $7,500,000 from the General Revenue Fund to the Department of Commerce and Economic Opportunity for a grant to Community Desk Chicago to support commercial real estate projects collectively owned by local residents and small businesses through a shared ownership model. Effective July 1, 2026.

Amends the Secretary of State Act. Provides that, by January 1, 2027, the Secretary of State shall establish and maintain a secure database that is accessible to local election officials and that indicates whether the particular person to whom a driver's license or State identification card has been issued is a United States citizen. Amends the Election Code. Provides that, on and after January 1, 2027, before an applicant is registered to vote, the registration officer shall verify the applicant's citizenship status using the secure database maintained by the Secretary of State. Provides that, if the information in the database indicates that the applicant is not a United States citizen, then the applicant's card shall be marked with the word "incomplete", and the registration officer shall notify the applicant in writing that (i) the application is incomplete and (ii) the applicant may not vote unless the applicant appears before the county clerk to present evidence that the applicant is a United States citizen. Effective immediately.

Amends the Illinois Police Training Act. Provides that the Illinois Law Enforcement Training Standards Board shall conduct or approve a required (rather than optional) advanced training program for law enforcement officers to recognize and respond to anaphylaxis, including the administration of an epinephrine auto-injector. Provides that a local law enforcement agency shall authorize (rather than may authorize) a law enforcement officer who has completed the required advanced training regarding anaphylaxis and the administration of an epinephrine auto-injector to carry, administer, or assist with the administration of epinephrine auto-injectors provided by the local law enforcement agency whenever the officer is performing official duties. Allows rulemaking by the Illinois Law Enforcement Training Standards Board to implement the amendatory Act.

Creates the Judicial Campaign Reform Act. Creates a voluntary program of public financing of election campaigns for the offices of judges of the Illinois Supreme Court and Appellate Court, administered by the State Board of Elections. Establishes funding mechanisms, terms of participation, and a process for the certification of candidates. Sets mandatory contribution limits with respect to all judicial election campaigns. Provides for penalties for violations of the Act. Makes other changes. Amends the State Finance Act to create the Illinois Judicial Election Democracy Trust Fund. Amends the Illinois Income Tax Act to make conforming changes. Effective January 1, 2026.

Creates the Privacy Protections for Location Information Derived from Electronic Devices Act. Makes it unlawful for a covered entity to collect or process an individual's location information except for a permissible purpose. Provides that before collecting or processing an individual's location information for one of those permissible purposes, a covered entity shall provide the individual with a copy of the location privacy policy and obtain consent from that individual Authorizes a civil action in which if the plaintiff prevails, the court may award (1) actual damages including damages for emotional distress, or $5,000 per violation, whichever is greater; (2) punitive damages; and (3) any other relief. Provides that in addition to any relief awarded, the court shall award reasonable attorney's fees and costs to any prevailing plaintiff. Defines terms. Makes other changes.

Amends the Illinois State Police Law of the Civil Administrative Code of Illinois. Requires all State and local publicly funded ISO 17025 accredited forensic laboratory systems to report all complaints received alleging significant non-conformity with efficient delivery of forensic services and the sound practice of forensic science to the Illinois Forensic Science Commission within 30 days of becoming aware of the alleged significant non-conformity or deficient method. Specifies that the report of complaints alleging significant non-conformity or deficient method shall include the nature and extent of the non-conformity or deficient method alleged and whether any corrective actions were or will be implemented to address the alleged non-conformity or deficient method. Provides that all annual reports summarizing the forensic laboratory systems' significant non-conformities to the Illinois Forensic Science Commission shall include the information required to be reported under the amendatory Act.

Creates the Menstrual Health Workplace Equity Act. Provides that an employee who experiences a menstrual health condition may use up to 40 hours of paid leave per year that the employee is entitled to under the Paid Leave for All Workers Act for menstrual health reasons. Provides that, if the paid leave the employee is entitled to is insufficient to cover the employee's needs, the employee may request an additional 40 hours of paid menstrual leave per year or request a hybrid work option. Sets forth provisions concerning employer responsibilities and enforcement by the Department of Labor. Effective immediately.

Creates the Health Care Availability and Access Board Act. Establishes the Health Care Availability and Access Board to protect State residents, State and local governments, commercial health plans, health care providers, pharmacies licensed in the State, and other stakeholders within the health care system from the high costs of prescription drug products. Contains provisions concerning Board membership and terms; staff for the Board; Board meetings; circumstances under which Board members must recuse themselves; and other matters. Provides that the Board shall perform the following actions in open session: (i) deliberations on whether to subject a prescription drug product to a cost review; and (ii) any vote on whether to impose an upper payment limit on purchases, payments, and payor reimbursements of prescription drug products in the State. Permits the Board to adopt rules to implement the Act and to enter into a contract with a qualified, independent third party for any service necessary to carry out the powers and duties of the Board. Creates the Health Care Availability and Access Stakeholder Council to provide stakeholder input to assist the Board in making decisions as required by the Act. Contains provisions concerning Council membership, member terms, and other matters. Provides that the Board shall adopt the federal Medicare Maximum Fair Price as the upper payment limit for a prescription drug product intended for use by individuals in the State. Prohibits the Board from creating an upper payment limit that is different from the Medicare Maximum Fair Price for the prescription drug product that has a Medicare Maximum Fair Price. Requires the Board to implement an upper payment limit that is the same as the Medicare Maximum Fair Price no sooner than the Medicare implementation date. Provides that Medicare Part C and D plans are not required to reimburse at the upper payment limit. Provides that the Attorney General may enforce the Act and may pursue any available remedy under State law when enforcing the Act. Effective 180 days after becoming law.

Amends the Illinois Gambling Act. Provides that from the tax revenue from riverboat or casino gambling deposited into the State Gaming Fund, an additional amount equal to 0.50% of the adjusted gross receipts generated by a riverboat in the City of Waukegan shall be divided and remitted monthly to the Lake County State's Attorney Office for the Lake County State's Attorney's Gun Violence Prevention Initiative and community violence intervention partners with at least 0.40% directly funding the Lake County State's Attorney's Gun Violence Prevention Initiative.