Amends the Illinois Income Tax Act. Increases the amount transferred from the General Revenue Fund to the Local Government Distributive Fund. Effective immediately.

Amends the Illinois Public Accounting Act. Changes the definition of "CPA firm" to remove a reference to limited liability companies and to include professional limited liability companies. Changes references from "substantial equivalency" to "enhanced mobility". Changes provisions regarding substantial equivalency for an individual whose principal place of business is not in the State but who has a valid CPA license issued by another state to require that the licensure requirements of the issuing state must be equivalent to the criteria in the Act or, if the licensure requirements of the issuing state are not equivalent, to require that the individual must petition the Public Accountant Registration and Licensure Committee for, and obtain from the Public Accountant Registration and Licensure Committee, an equivalency determination (instead of requiring a verification of the criteria by the National Qualification Appraisal Service of the National Association of State Boards of Accountancy). Provides that, on and after January 1, 2027, the Department may license as licensed CPAs, individuals who have received a bachelor's degree in accounting from an accredited college or university and an exam certificate or certification from the Board and have had at least 2 years of experience as defined by Department of Financial and Professional Regulation rule. Provides that, on and after January 1, 2027, the Department may license as licensed CPAs individuals who have received a master's degree, a bachelor's degree with 30 hours of accounting from an accredited college or university and an exam certificate or certification from the Board, and at least one year of experience as defined by Department rule. Changes the organization that the Department may rely on for enhanced mobility determinations from the National Qualification Appraisal Service of the National Association of State Board of Accountancy to the Public Accountant Registration and Licensure Committee. Makes conforming and other changes.

Reinserts the provisions of the introduced bill with the following changes. Provides that the definition of "third-party restaurant reservation service" does not include any reservation distribution channel that is authorized to distribute reservations through a contract with either a food service establishment or an entity authorized to distribute reservations through a contract with the food service establishment. Removes a provision prohibiting indemnity agreements with a third-party restaurant reservation service.

Amends the Election Code. Provides that members of the General Assembly and the offices of Governor, Lieutenant Governor, Attorney General, Secretary of State, Comptroller, and Treasurer shall be elected by ranked-choice voting. Provides for ranked-choice ballots to be produced. Provides that voters may rank their choice for candidates for those offices and provides for interpretations of certain ballot marks. Provides that tallying ranked-choice votes proceeds in rounds. Provides that in each round, the number of votes for each continuing candidate must be counted, that each continuing ballot counts as one vote for its highest-ranked continuing candidate for that round, and that exhausted ballots are not counted for any continuing candidate. Provides that if only 2 candidates remain, the candidate with the higher vote total wins, and that if more than 2 candidates remain, the last-place candidate is eliminated and another round of tallying is to commence. Provides that rounds continue until a winner is found. Makes conforming changes.

Amends the Attorney General Act. Provides that the Office of the Attorney General shall record the number of hours, legal fees, and costs incurred each fiscal year by its attorneys and any outside counsel acting on its behalf to defend the State in all legal proceedings relating to the constitutionality or statutory interpretation of Illinois law. Provides that, on or before July 1, 2026, and each year thereafter, the Attorney General shall report the recorded number of hours, legal fees, and costs incurred annually to the General Assembly. Effective immediately.

Amends the Illinois Vehicle Code. Allows vehicles used by a local or county emergency management services agency, when responding to a bona fide emergency and when used in combination with red oscillating, rotating, or flashing lights, to install and operate a traffic control signal preemption device.

Amends the America's Central Port District Act. Makes a technical change in a Section concerning the powers of the District to apply for and accept certain grants, loans, and appropriations and to make certain improvements and changes.

Amends the State Commemorative Dates Act. Designates August 27 of each year as Hero Day, to be observed as a day throughout the State to recognize those whose unwavering commitment to public safety has earned them our great respect, esteem, and gratitude. Effective immediately.

Amends the Educator Licensure Article of the School Code. In provisions concerning the conviction of certain offenses as grounds for disqualification for licensure or suspension or revocation of a license, includes the sex offense of abuse by an educator or authority figure under the definition of "sex or other offense". Amends the Sex Offenses Article of the Criminal Code of 2012. Provides that a person commits abuse by an educator or authority figure if that person is an educator or authority figure at the school, the student is at least 18 years of age but under 23 years of age, the person is at least 4 years older than the student and holds or held within the previous year a position of trust, authority, or supervision in relation to the student in connection with an educational or extracurricular program or activity, and the person either: (1) commits an act of sexual conduct with the student; or (2) commits an act of sexual penetration with the student. Provides that abuse by an educator or authority figure involving sexual conduct is a Class A misdemeanor for the first offense and a Class 4 felony for a second or subsequent offense or if there is more than one victim. Provides that abuse by an educator or authority figure involving sexual penetration is a Class 4 felony for the first offense and a Class 3 felony for a second or subsequent offense or if there is more than one victim. Provides that consent of the victim is not a defense to abuse by an educator or authority figure.

Amends the America's Central Port District Act. Makes a technical change in a Section concerning the powers of the District to apply for and accept certain grants, loans, and appropriations and to make certain improvements and changes.

Amends the Medical Assistance Article of the Illinois Public Aid Code. In provisions prohibiting prior authorization mandates and utilization management controls under the fee-for-service and managed care medical assistance programs on specified FDA-approved prescription drugs for mental illness, provides that the prohibition shall apply if a preferred or non-preferred drug is prescribed to an adult patient to treat a serious mental illness and during the preceding 60 days, the patient who experienced an inadequate response was prescribed and unsuccessfully treated with a 14-day treatment trial of a drug for the same clinical condition that is included on the preferred drug list. Removes provisions conditioning the receipt of prescription drugs without prior authorization on: (i) the patient changing providers while receiving a previously authorized prescription drug; (ii) the patient changing insurance coverage while receiving a previously authorized prescription drug; and (iii) the patient's prescription for a previously authorized drug modifies the dosage, dosage frequency, or both, of the drug as part of the same treatment for which the drug was previously prescribed.

Amends the Course of Study Article of the School Code. Provides that, as a prerequisite to receiving a high school diploma, each pupil entering the 9th grade beginning with the 2028-2029 school year must successfully complete either 2 years of foreign language courses or at least 2 years of career-focused coursework that has been authorized by the State Board of Education as meeting the requirements for a College and Career Pathway Endorsement under the Postsecondary and Workforce Readiness Act (rather than requiring the successful completion of 2 years of foreign language courses). Amends the University of Illinois Act, the Southern Illinois University Management Act, the Chicago State University Law, the Eastern Illinois University Law, the Governors State University Law, the Illinois State University Law, the Northeastern Illinois University Law, the Northern Illinois University Law, and the Western Illinois University Law. Provides that a university may not require State public high school graduates, as a condition of acceptance, to have completed any years of foreign language courses unless the university permits, as an alternative to completion of a foreign language course, attainment of a College and Career Pathway Endorsement under the Postsecondary and Workforce Readiness Act. Effective immediately.

Amends the Medical Assistance Article of the Illinois Public Aid Code. Provides that on January 1, 2026 the reimbursement rates for applied behavior analysis services for the treatment of autism spectrum disorder shall be increased by 3.5% above the reimbursement rates in effect on December 31, 2025.

Creates the Native to Illinois Labeling Program Act. Establishes the Native to Illinois Labeling Program in the Department of Agriculture. Provides that the Department of Agriculture, in consultation with the Department of Natural Resources, shall adopt rules implementing the Native to Illinois Labeling Program. Provides requirements for certification under the Program. Provides that the Department of Agriculture may, by rule, in consultation with the Department of Natural Resources, require certification by a third party approved by the Department of Agriculture. Provides requirements for eligibility for a "Certified Native to Illinois" label. Provides requirements for compliance. Provides requirements for labeling. Provides for investigatory powers within the Department of Agriculture. Provides for a civil penalty of not more than $10,000 for knowing violation of the compliance requirements, enforceable by a civil lawsuit filed by the Attorney General or a State's Attorney. Provides that any person who knowingly makes a false statement under this Act to an investigator or a certifying agent shall be guilty of a class 4 felony. Provides that any person who knowingly violates the compliance requirements or who knowingly makes a false statement under this Act to an investigator or a certifying agent, after notice and an opportunity to be heard, shall lose all certifications under this Act and shall be ineligible to obtain certifications under this Act for a period of not less than 5 years, beginning on the date of the occurrence, except if waived or modified by the Director of Agriculture. Makes findings. Defines terms.

Amends the Children with Disabilities Article of the School Code. Adds the Secretary of Early Childhood or his or her designee as a member of the Advisory Council on the Education of Children with Disabilities. Provides that the Council shall establish a committee charged with ensuring that all children aged 3 to 5 with disabilities have access to high-quality, inclusive, early-childhood services, provided in the least restrictive environment, across all early learning settings. Effective immediately.