Creates the Ground-Based Sparkler Purchaser Excise Tax Act. Imposes a tax, beginning July 1, 2025, upon purchasers for the privilege of using ground-based sparklers and not for the purpose of resale at the rate of 6% of the purchase price of ground-based sparklers. Prohibits certain retail combinations or bundles. Requires every retailer required to collect the tax to apply to the Department of Revenue for a certificate of registration. Provides that any retailer required to collect the tax shall be liable to the Department for the tax, whether the tax has been collected, and any such tax shall constitute a debt to the State. Provides for the making of returns. Provides that from the revenue collected, the Department shall pay 25% into the Fireman's Annuity and Benefit Fund, 25% into the Firefighters' Pension Investment Fund, and 50% into the General Revenue Fund. Provides for recordkeeping requirements. Establishes penalties for violations of the Act. Provides that the Department shall have full power to administer and enforce the Act. Allows for the arrest of any person who violates the Act, the search of any place of business to inspect all ground-based sparklers, and the seizure of any ground based-sparklers without a warrant. Sets forth hearing requirements after seizure. Allows the Department to adopt rules. Amends the Fireworks Regulation Act of Illinois. Allows a municipality to prohibit the sale and use of ground-based sparklers on public property. Prohibits ground-based sparklers from being sold to a person under the age of 18 years. Amends the Pyrotechnic Use Act. Prohibits ground-based sparklers from being sold to a person under the age of 18 years. Effective July 1, 2025.

Condemns President Donald Trump's inexcusable pardons of his coconspirators and criminals convicted of attacking police officers, attacking our Capitol, and attacking our democracy.

Amends the Illinois Income Tax Act. Creates an income tax credit for taxpayers who are employed as an early childhood teacher or an early childhood assistant during the taxable year and who have a federal adjusted gross income for the taxable year of $75,000 or less. Provides that, for taxable years beginning on January 1, 2026 and beginning before January 1, 2027, the amount of the credit is $1,000. Provides that, for subsequent taxable years, the credit amount shall be adjusted by the percentage increase, if any, in the Consumer Price Index for the preceding calendar year.

Amends the County Department of Corrections Division of the Counties Code, the Unified Code of Corrections, and the County Jail Act. Provides that, upon the release of a prisoner or committed person from a county correctional institution, county jail, or Department of Corrections correctional institution or facility, the sheriff, warden, or Department shall provide the prisoner or committed person with an opioid antagonist if the prisoner was incarcerated for drug-related charges or was identified as having a substance abuse disorder.

Amends the Developmental Disability and Mental Disability Services Act. In provisions limiting the funding amount for home-based services provided by the Department of Human Services to an adult with a mental disability, provides that, subject to appropriation for these purposes, the Department may exceed such funding limits for an adult with a mental disability whose service and support needs require a higher level of funding based on a determination of need administered by the Department or its service coordination agent. Provides that such service and support needs must be incorporated into the service plan of the adult with a mental disability and must align with criteria adopted by the Department. Permits the Department to limit the use of the funds to services and supports the adult with a mental disability requires to continue to live in the community. Permits the Department to adopt rules. Effective immediately.

Amends the Student Loan Servicing Rights Act. Creates within the Act an Article concerning educational income share agreements. Contains provisions concerning: monthly payment affordability; maximum annual percentage rates; limits on the duration of income share agreements; risk sharing; limits on covered income; fees; restrictions on security interests; discharge of obligations; prohibitions on cosigners; limits on acceleration; assignment of wages; limitations on garnishment; use of multiple agreements; required disclosures; early completion of the agreement; assumption of increases in future income; receipts; and adjustment of dollar amounts. Provides that the Attorney General may enforce a violation of the Educational Income Share Agreements Article of the Student Loan Servicing Rights Act as an unlawful practice under the Consumer Fraud and Deceptive Business Practices Act. Makes other changes. Amends the Consumer Installment Loan Act and the Interest Act to make conforming changes. Provides that the provisions of the amendatory Act are severable. Effective immediately.

Amends the Illinois Horse Racing Act of 1975. Removes language providing that no employee of the Illinois Racing Board, within a period of one year immediately preceding employment, shall have been employed or received compensation or fees for services from a person or entity, or its parent or affiliate, that has engaged in business with the Board, a licensee, or a licensee under the Illinois Gambling Act. Amends the Illinois Gambling Act. Removes language providing that no employee of the Illinois Gaming Board, within a period of one year immediately preceding employment, shall have been employed or received compensation or fees for services from a person or entity, or its parent or affiliate, that has engaged in business with the Board, a licensee, or a licensee under the Illinois Horse Racing Act of 1975.

Amends the Architectural, Engineering, and Land Surveying Qualifications Based Selection Act. Provides that certain provisions concerning public notice, evaluations, and selection procedures do not apply to architectural, engineering, and land surveying contracts with an estimated basic professional services fee of less than the maximum estimated basic professional services fee. Provides that, for contracts entered into on or after the effective date of the amendatory Act and before January 1, 2027, the maximum estimated basic professional services fee is $40,000. Provides that, for calendar years beginning on or after January 1, 2027, the maximum estimated basic professional services fee shall be increased each year by a percentage equal to the annual unadjusted percentage increase, if any, in the Consumer Price Index-u during the 12-month period ending in September of the immediately preceding calendar year and rounded to the nearest $10.

Amends the Freedom of Information Act. Exempts from disclosure any studies, drafts, notes, recommendations, memoranda, and other records in which opinions are expressed, or policies or actions are formulated, except that a specific record or relevant portion of a record is not exempt if the record has remained in draft form for more than a 12-month period and public dollars were spent by a unit of local government to conduct such a study.

Creates the Short-Term Rental Occupation Tax Act. Imposes taxes upon short-term rental transactions facilitated by a hosting platform. Provides that one tax is imposed at the rate of 5% of 94% of the gross rental receipts from the transaction. Provides that an additional tax is imposed at the rate of 1% of 94% of the gross rental receipts from the transaction. Provides that operators of short-term rentals shall obtain a business license from the Department of Revenue. Amends the Hotel Operators' Occupation Tax Act. Provides that re-renters of hotel rooms who meet certain criteria related to gross receipts or number of transactions are required to collect and remit the tax under the Act. Amends the Counties Code and the Illinois Municipal Code to make conforming changes. Effective January 1, 2026.

Amends the Liquor Control Act of 1934. Sets forth a tax upon the privilege of engaging in business as a hemp beverage manufacturer or as a hemp beverage importing distributor. Adds hemp beverages and hemp beverage manufacturers, hemp beverage distributors, hemp beverage importing distributors, and hemp beverage retailers to provisions concerning the taxation of alcoholic liquor. Creates the Hemp Beverage Commission as part of the Illinois Liquor Control Commission. Specifies the powers and duties of the Hemp Beverage Commission. Establishes hemp beverage distributor registrations, hemp beverage importing distributor registrations, hemp beverage manufacturer registrations, hemp beverage non-resident dealer registrations, and hemp beverage retailer registrations. Sets forth provisions concerning fees for registration; registration issuance; and discipline of a registrant. Prohibits happy hours in connection with hemp beverages, the delivery of a hemp beverage in combination with an alcoholic beverage, the distribution or sale of intermediate hemp products to a person or entity that is not a hemp beverage manufacturer, and certain other practices. Provides that no hemp beverage may be given, sold, transferred, or delivered to any person under the age of 21. Provides that hemp beverages shall not contain a total THC concentration of greater than 10 milligrams in a container not less than 7.5 ounces and 60 milligrams of THC per package for products sold in multiple servings or units. Sets forth provisions concerning hemp beverage manufacturing, labeling, testing, and advertising. Specifies provisions of the Act that apply to hemp beverages and registrants. Preempts home rule authority to regulate hemp beverages and registrants under the Act. Makes other and conforming changes. Effective immediately.

Creates the Journalism Preservation Act. Provides that specified online platforms shall track and record, on a monthly basis, the total number of times the online platform's websites link to, display, or present a digital journalism provider's news articles, works of journalism, or other content that are displayed or presented to Illinois residents and remit a journalism usage fee payment to each digital journalism provider who has satisfied specific requirements. Sets forth provisions concerning notice requirements; fee payments; calculation of fees; arbitration; non-retaliation; funding for journalists and support staff; reporting requirements; preservation of rights; and severability.

Amends the Illinois Income Tax Act. Provides that the cost-of-living adjustment to the standard exemption applies on a permanent basis (currently, for taxable years that end on or before December 31, 2028). Effective immediately.

Amends the Illinois Human Rights Act. Makes it a violation of the Real Estate Transactions Article of the Act to unlawfully discriminate using credit score and history, including insufficient credit history. Limits these provisions to landlord and tenant agreements only.

Amends the Metropolitan Transit Authority Act. Provides that, on January 1, 2026 the Chicago Transit Authority shall become a division of the Regional Transportation Authority. Abolishes the Chicago Transit Board and provides that the Board of Directors of the Regional Transportation Authority will serve as the Board of the Chicago Transit Authority. Makes conforming changes. Amends the Regional Transportation Authority Act. Provides that, on January 1, 2026 the Suburban Bus Board and the Commuter Rail Board are abolished and that the Board of Directors of the Regional Transportation Authority will directly operate the Suburban Bus Division and the Commuter Rail Division of the Regional Transit Authority. Creates various committees composed of Directors of the Board of the Regional Transportation Authority, including committees to oversee the operations of each Division of the Authority. Makes conforming changes. Amends the Open Meetings Act, State Employees Group Insurance Act of 1971, and the Illinois Municipal Code making conforming changes. Effective January 1, 2026.