Illinois

Amends the Children and Family Services Act. Requires the Department of Children and Family Services, as the State agency responsible for administering federal funds in accordance with Title IV-E of the Social Security Act, to apply to the Administration for Children and Families within the U.S. Department of Health and Human Services for approval to amend the State's Family First Title IV-E Prevention Plan to implement a Community Pathway for Parents as Teachers model that allows at-risk families to access needed services through community-based referrals from organizations that offer evidence-based programs aimed at preventing foster care entry. Provides that the Community Pathway for Parents as Teachers model shall target families with children age 0 through 5 years and provide parents with child development knowledge and parenting support to help prevent child abuse and neglect. Provides that the Community Pathway for Parents as Teachers model shall be an alternative prevention strategy to the Department's traditional child protection approach by better facilitating families' accessibility to needed services, without child welfare involvement, through the integration of the existing Parents as Teachers model administered and supported by the Parents as Teachers Illinois State Office. Provides that Title IV-E funding shall be used to support and expand the network of community-based services and supports for children and families under the existing Parents as Teachers model. Requires the Department to collaborate with the Parents as Teachers Illinois State Office, the Illinois State Board of Education, and any other relevant agency in the development of the Community Pathway for Parents as Teachers model.

Creates the Border Community Act. Provides that a municipality may, by ordinance, apply to the Department of Commerce and Economic Opportunity to be certified as a border community if all or part of the territory of the municipality is located within 10 miles of the border between Illinois and another state and the municipality meets other stated criteria. Amends the Illinois Income Tax Act to provide that an investment credit available to a River Edge Redevelopment Zone is also available within a border community. Creates a border community construction jobs credit. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to provide an exemption for building materials to be incorporated into real property in a border community. Amends the Property Tax Code to create a property tax abatement for property located in a border community.

Amends the Township Code. Provides that, in addition to all townships, all road district officers shall be subject to the Public Officer Prohibited Activities Act. Provides that, in addition to all requirements of specified provisions of the State Officials and Employee Ethics Act and specified provisions of the Public Officer Prohibited Activities Act, all townships shall adopt ordinances or resolutions that include the appointment or designation of an individual, commission, or committee to serve as the auditing entity that is responsible for receiving, hearing, investigating, adjudicating, and disposing of all complaints and allegations of improper governmental action, ethical misconduct, either under State or local laws, rules, ordinances, or policies by any official or employee of the township or any official or employee of a road district within the township. Provides that, if the township does not appoint an auditing entity, then the auditing entity shall be the State's Attorney of the county in which the unit of local government is located. Provides that the township's auditing entity shall have jurisdiction over any township assessor's or road district's offices, including all officials and employees of the township assessor's or road district's offices. Provides that, beginning in 2026, each officer, member, and employee of each township and road district must complete, at least annually, an ethics training program that equals or exceeds the minimum ethics training set forth in the model ethics training program developed by the Attorney General. Provides that, instead of enacting an ordinance, resolution, or policy, a township or road district, may, with the consent of the county board in which the township or road district is located, subject itself to the jurisdiction of that county's ethics officer or inspector general and all ethics laws applicable thereto, including all ethics policies, rules, regulations, and ordinances adopted by the county. Effective Immediately.

Amends the Illinois Income Tax Act. Provides that a qualified taxpayer may apply to the Department of Revenue for an income tax credit in an amount equal to 20% of the wages paid by the qualified taxpayer to a qualified energy choice worker based in Illinois in the taxable year. Provides that the term "qualified taxpayer" means a taxpayer that is a regulated utility in the State of Illinois or a power generating company providing baseload or intermediate generation in Illinois and that meets specified criteria and is able to demonstrate an adverse and material operational impact to either its overall Illinois-based workforce or its ability to conduct business in Illinois based on the scheduled phaseout target dates of 2030, 2035, 2040, and 2045, as provided in Public Act 102-662. Sets forth limitations on the amount of the credit. Effective immediately.

Amends the Illinois Vehicle Code. Provides that, beginning July 1, 2027, a diesel powered vehicle owned or operated by the State, any county or unit of local government, any school district, any community college or public college or university, or any mass transit agency must use a biodiesel blend that contains 19%, unless the engine is designed or retrofitted to operate on a higher percentage of biodiesel or on ultra low sulfur fuel. Allows, in December, January, February, and March, a biodiesel blend of at least 10% to be used. Effective immediately.

Amends the Election Code. Any election authority maintaining a website shall publish, no later than the 45 days before a general election, an Internet Guide containing specified information. Sets forth provisions concerning language access and the election authority's review of candidate photographs, campaign finance attestations, and statements to be included in the Internet Guide. Makes changes in provisions concerning the Internet Guide published by the State Board of Elections.

Amends the Sports Wagering Act. Defines "sports wagering". Provides restrictions on pool sports wagering. Provides that the Illinois Gaming Board may issue master sports wagering licenses to persons to conduct sports wagering over the Internet or by mobile applications. Provides that applicants shall pay the Board a nonrefundable $250,000 application fee for a master sports wagering license. Provides that the initial fee for a master sports wagering license for an online sports wagering operator is $15,000,000. Provides that the master sports wagering license is valid for 4 years. Sets forth a $1,000,000 license renewal fee and a privilege tax on the fantasy contest operator licensee's adjusted gross fantasy contest receipts based on specified rates. In a provision concerning voluntary self-exclusion programs for sports wagering, includes fantasy contests. Allows the Board to regulate the conduct of fantasy contest operators under the Act. Creates provisions concerning fantasy contests and legislative intent; definitions; board powers; licensure; conduct of contests; duties of licensees; audits and recordkeeping; and responsible gaming. Amends the Criminal Code of 2012. Provides that participants of fantasy contests conducted in accordance with the Sports Wagering Act shall not be convicted of gambling. Makes changes in provisions concerning recoverable gambling losses. Amends the Illinois Administrative Procedure Act to authorize emergency rulemaking. Effective immediately.

Amends the Election Code. Provides that, if a person, committee, or other entity creates, originally publishes, or originally distributes a qualified political advertisement, the qualified political advertisement shall include, in a clear and conspicuous manner, a statement that the qualified political advertisement was generated in whole or substantially by artificial intelligence. Provides for exemptions from the requirement and for civil penalties, injunctive relief, attorney's fees, and costs for violations.

Amends the Medical Assistance Article of the Illinois Public Aid Code. In provisions concerning coverage for medically fragile and technology dependent children, provides that subject to federal approval, on and after July 1, 2026 the reimbursement rates paid to providers of private duty nursing services for children eligible for medical assistance shall be 25% higher than the reimbursement rates in effect for nursing services on June 30, 2026. Effective July 1, 2026.

Amends the Statewide Innovation Development and Economy Act. Creates a New Opportunities for Vacation and Adventure Urban District or NOVA urban district. Sets forth the capital investment and job creation requirements to be certified as a NOVA urban district. Amends the Property Tax Code. Creates the Megaproject Assessment Freeze and Payment Law. Provides that property that receives a megaproject certificate from the Department of Commerce and Economic Opportunity is eligible for an assessment freeze. Contains provisions concerning megaproject incentive agreements.

Amends the Election Code. Provides that, before submitting a request to a school district for use of a school building as a polling place, the county board or board of election commissioners shall evaluate all other suitable alternatives before choosing a school as a polling place.

Amends the Medical Assistance Article of the Illinois Public Aid Code. In provisions listing the classes of persons eligible for medical assistance, provides that, to the extent permitted by federal law, the Department of Healthcare and Family Services shall by rule eliminate the consideration of assets when determining eligibility for any program of medical assistance. Requires the Department to seek federal authority to disregard all resources, including real and personal property, as authorized by the flexibilities provided under a specified federal law or other available authorities. Provides that if adjustment or elimination of the asset limit results in any disadvantage to receiving medical assistance in a community setting, the Department shall adopt rules rebalancing the programs so that, where medical assistance is available in a community setting, a medical assistance beneficiary has free choice between receiving those services in the community or in a long-term care facility. Makes conforming changes by: (i) removing a provision that requires the Department to establish, by rule, the amounts of assets to be disregarded in determining eligibility for medical assistance; (ii) removing a provision that permits the Department to establish resource standards for pregnant individuals applying for medical assistance that are more restrictive than those resource standards established under the Temporary Assistance for Needy Families program; and (iii) removing a provision that permits the Department to allow non-exempt assets up to $25,000 during periods of medical assistance eligibility for employed persons with disabilities and employed persons with a medically improved disability.

Amends the Illinois Procurement Code. Provides that the Commission on Equity and Inclusion shall, by rule, develop registration procedures to recognize, without additional evidence of eligibility, the certification of businesses that are certified by units of local government in the State as service-disabled veteran-owned small businesses or veteran-owned small businesses if those local government certifications are made in accordance with requirements and procedures that equal or exceed the requirements and procedures for State certification. Provides that units of local government in the State may recognize, without additional evidence of eligibility, the certification of service-disabled veteran-owned small businesses and veteran-owned small businesses that are certified as such by the Commission on Equity and Inclusion. Effective immediately.

Amends the Illinois Income Tax Act. Provides that the education expense credit shall be 50% of the qualified education expenses incurred by a custodian on behalf of a qualifying pupil. Provides that, for tax years ending on or after December 31, 2025, the education expense credit shall be no more than $2,000 per child for a maximum of $6,000 per family. Provides that no taxpayer may claim an education expense credit if the taxpayer's adjusted gross income exceeds 400% of the federal poverty level. Makes changes concerning the definition of "qualified education expense". Effective immediately.

Amends the Build Illinois Bond Act. Authorizes bonds to be issued under the Act for the purpose of making of grants to units of local government, including counties and park districts, through the Illinois Green Infrastructure Grant Program to restore and protect shorelines in the State.

Amends the Department of Transportation Law of the Civil Administrative Code of Illinois. Requires the Department of Transportation to develop an intercity grid bus pilot program that offers free and fast buses that interconnect cities, suburbs, and townships across the State. Provides that the amendatory Act may be referred to as the Free and Fast Buses Act.

Creates the Flavored Tobacco Ban Act. Provides that a distributor, secondary distributor, retailer, or any of the retailer's agents or employees may not sell, offer for sale, or possess with the intent to sell or offer for sale a flavored tobacco product, flavored related tobacco product, flavored alternative nicotine product, or flavored solution or substance intended for use with electronic cigarettes. Provides that a distributor may temporarily possess or store in the State, flavored tobacco products, related tobacco products, flavored alternative nicotine products, or flavored solutions or substances intended for use with electronic cigarettes, acquired by the distributor outside this State that, after being brought into this State and possessed or stored here temporarily, are shipped by the distributor outside the State. Provides that there is a rebuttable presumption that a tobacco product, related tobacco product, alternative nicotine product, or solution or substance intended for use with electronic cigarettes is a flavored tobacco product, flavored related tobacco product, flavored alternative nicotine product, or flavored solution or substance intended for use with electronic cigarettes if the tobacco product, related tobacco product, alternative nicotine product, or solution or substance intended for use with electronic cigarettes has or produces a characterizing flavor or, if a manufacturer or any of a manufacturer's agents or employees, in the course of their agency or employment, has made a statement or claim directed to consumers or to the public that the tobacco product, alternative nicotine product, or solution or substance intended for use with electronic cigarettes has or produces a characterizing flavor, including, but not limited to, text, color, or images on the product's labeling or packaging that are used to explicitly or implicitly communicate or suggest that the tobacco product, related tobacco product, alternative nicotine product, or solution or substance intended for use with electronic cigarettes has a characterizing flavor. Provides for the suspension of distributors licenses for violation of the Act. Requires the Department of Human Services to enforce the Act. Grants the Department rulemaking powers. Amends various other Acts to make conforming changes. Effective June 1, 2026.

Amends the Tax Increment Allocation Redevelopment Act of the Illinois Municipal Code. Extends the estimated date of completion of a redevelopment project and the retirement of obligations issued to finance redevelopment project costs for an ordinance adopted on August 10, 2010 by the Village of Bedford Park to create the 65th Street TIF District. Effective immediately.

Amends the Department of Early Childhood Act. Requires the Department of Early Childhood to establish and administer, subject to appropriation, a competitive grant program to support the development or enhancement of nonprofit organizations or community-based organizations providing early childhood resources or services. Provides that grant funds shall be made available to each eligible entity upon completion of an application process that is consistent with Department rules. Sets forth application requirements. Requires the Department to adopt rules as may be necessary to implement the amendatory Act, including, but not limited to, rules on the identification of additional prioritization areas for each competitive grant application cycle that are within the scope of the authorized uses. Provides that priority consideration for all applications shall be given for proposals that intend to serve a majority of families with racial or ethnic identities that are underrepresented in the early childhood system.

Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the foster care expenses, not to exceed $1,000 in any taxable year, paid or incurred by the taxpayer with respect to a qualified dependent child. Provides that the credit may be prorated. Effective immediately.

Amends the Election Code. Provides that the date of the general election on the first Tuesday after the first Monday of November in even-numbered years shall be a State holiday known as General Election Day and shall be observed throughout the State. Requires the State Board of Elections, in conjunction with election authorities, to implement a secure, free access system available to voters by January 1, 2026. Provides that the system shall allow a voter to track receipt of the voter's vote by mail ballot and check the ballot's status with the election authority. Provides that an election authority shall allow any voter who is in line to vote at the time an early voting polling place closes to cast a ballot. Makes other changes. Amends the Illinois Procurement Code, School Code, and State Universities Civil Service Act making conforming changes. Effective immediately.

Amends the Election Code. Provides that an election authority shall not permit a law enforcement agent to enter and remain in a polling place, unless the law enforcement agent is called upon by the election authority or judges of election or required by court order. Provides that an election authority shall ensure that any law enforcement agent who is permitted to enter and remain in a polling place has provided the election authority with a valid pollwatcher credential. Provides that no judge of election, pollwatcher, or other person shall engage in any practice that is intended to intimidate a voter within any polling place, within 100 feet of any polling place, or on any of the property of that church or private school that is a polling place. Provides that nothing in the provisions shall (i) prohibit a law enforcement agent from serving as a pollwatcher when the law enforcement agent is not performing law enforcement duties or (ii) apply to other spaces within a municipal building that are not specifically being used as polls.

Creates the Capital Area Tourism Authority Act. Establishes the Capital Area Tourism Authority as a political subdivision and unit of local government for the benefit of the general public and for the promotion of business, industry, commerce, and tourism in the City of Springfield, Sangamon County, and the State of Illinois. Provides that, if and only if the Sangamon County Board, by ordinance, imposes a tax under a specified provision of the Counties Code on all hotel operators who engage in business as a hotel operator within a STAR bond district that is established in the territory of the Authority and if the Sangamon County Board also resolves that all of the revenue generated from that tax, as well as all of the tax receipts generated from local sales tax within such a STAR bond district, shall be dedicated to the payment of the project costs for any STAR bond project in such a district and shall be considered pledged STAR revenues under the Statewide Innovation Development and Economy Act, then the Authority may exercise certain economic development powers. Contains provisions concerning the powers and duties of the Authority; the membership of the Board of the Authority; meetings and records of the Board of the Authority; the use of pledged tax revenue; ownership and control of projects financed by the Authority; the investigatory authority of the Board of the Authority; and other matters. Contains legislative findings. Defines terms. Effective immediately.

Amends the Property Tax Code. In provisions concerning tax sales, provides that, for tax sales that occur on or after the effective date of the amendatory Act, the redemption period shall be 5 years (instead of 2.5 years). Provides that a tax deed grantee may file a petition in the circuit court of the county in which the property is located forcing a judicial sale of the property. Contains provisions concerning the distribution of surplus funds. Effective immediately.

Amends the Property Tax Code. Provides that, for taxable years 2026 and thereafter, in all counties, a taxpayer who has been granted a senior citizens homestead exemption need not reapply for that exemption. Effective immediately.