Amends the Property Tax Code. Provides that, within 30 days after recording of a tax deed with respect to residential property, the tax deed grantee shall pay the surplus to the previous owner of the property described in the deed. Sets forth the procedures to calculate the surplus.

Amends the Economic Development for a Growing Economy Tax Credit Act. Provides that certain taxpayers that are primarily engaged in the recycling and melting of steel products and in the manufacturing of new steel wire and rod products may elect to claim the credit under the Act against their withholding tax liability instead of their income tax liability. Effective immediately.

Amends the School Code. In a provision concerning third party non-instructional services, allows a board of education to enter into a contract, of no longer than 3 months in duration, with a third party for non-instructional services currently performed by an employee or bargaining unit member for the purpose of augmenting the current workforce in an emergency situation that threatens the safety or health of the school district's students or staff, provided that (i) the school board meets all of its obligations under the Illinois Educational Labor Relations Act and (ii) the board of education posts all vacant positions used for augmenting the current workforce on the school district's website, in a manner that is easily accessible to the affected bargaining unit and the general public, as well as on all other platforms on which the board of education advertises its vacancies (rather than just provided that the school board meets all of its obligations under the Illinois Educational Labor Relations Act); defines "emergency situation". Provides that the board of education must post all vacant positions in the manner described in the amendatory provisions for the entirety of an emergency contract and the entirety of any reviewed emergency contract until the emergency contract expires. Provides that a board of education that attempts to renew or enter into any new contract of any type whatsoever for any reason whatsoever with a third party for non-instructional services to augment the current workforce for a group of employees in an emergency situation 2 times must follow specified steps or obtain mutual agreement with the affected bargaining unit, if any. The mutual agreement must be separate from the collective bargaining agreement that the affected bargaining unit has with the board of education. Provides that a board of education that attempts to renew or enter into any new contract of any type whatsoever for any reason whatsoever with a third party for non-instructional services to augment the current workforce for a group of employees in an emergency situation 3 times or more is required to obtain mutual agreement with the affected bargaining unit. Provides that the mutual agreement must be separate from the collective bargaining agreement that the affected bargaining unit has with the board of education. Effective July 1, 2026.

Amends the Downstate Firefighter Article of the Illinois Pension Code. Provides that the Retirement Systems Reciprocal Act (Article 20 of the Code) is adopted and made a part of the Downstate Firefighter Article, but only with respect to a person who, on or after the effective date of the amendatory Act, is entitled under the Downstate Firefighter Article to begin receiving a retirement annuity or survivor's annuity and who elects to proceed under the Retirement Systems Reciprocal Act. Amends the State Mandates Act to require implementation without reimbursement by the State.

Amends the Illinois Income Tax Act. Creates a deduction in an amount equal to the capital gains realized by the taxpayer from the taking of property by eminent domain to the extent that those gains are included in the taxpayer's federal taxable income. Effective immediately.

Amends the Department of Transportation Law of the Civil Administrative Code of Illinois. Requires the Secretary of Transportation to establish a program through which the Secretary shall award grants to eligible entities for projects that facilitate travel by public transportation to public outdoor recreation sites for outdoor activities, including hiking, biking, boating, picnicking, hunting, fishing, wildlife observation, or other nature-based activities. Provides that the Secretary shall offer grants through the Transit-to-Trails program on an annual basis. Requires the Department of Transportation to adopt rules necessary to implement and administer the program. Provides that, in considering grant applications, the Department shall prioritize projects with demonstrated intent to enhance access to outdoor recreation opportunities for populations in greatest need of improved access to outdoor nature-based recreation. Requires the Department to provide technical assistance in preparing grant applications to applicants upon request. Provides that implementation of the grant program is subject to appropriation by the General Assembly.

Creates the Emergency Co-Response Grant Act. Provides that the Illinois Criminal Justice Information Authority shall, subject to appropriation, make grants to law enforcement departments to establish or maintain a co-response unit. Defines terms, including "co-response unit" to mean a unit of a law enforcement department featuring a specially trained team focused on de-escalation that includes at least one law enforcement officer and at least one clinician or trained civilian directly dispatched to emergency calls in which a behavioral health crisis is likely to be involved. Establishes requirements for applications for grants and use of grant moneys from the Emergency Co-Response Grant Fund. Requires each law enforcement department receiving a grant under the Act to submit a report to the General Assembly, the Governor, and the Agency, which shall also be posted on each law enforcement department's website, after July 1, 2031 but before January 1, 2032 on the programmatic and fiscal savings associated with co-response units, key conclusions, populations served, the benefits conferred or realized, and resulting policy recommendations to provide guidance to the General Assembly, the Governor, and the Agency in fully implementing and scaling permanent units. Requires joint adoption of rules to implement the Act, including requirements for law enforcement department co-response units receiving grants under the Act. Repeals the Act on January 1, 2033. Amends the State Finance Act creating the Emergency Co-Response Grant Fund. Effective immediately.

Creates the Illinois Health and Safety in Cosmetology and Barbering Products Disclosure Act. Requires the posting of health risk information and the provision of a pamphlet, with specific requirements. Requires the Department of Public Health to develop a posted notice and pamphlet that comply with the Act and make them available for download. Provides that the Department is responsible for monitoring compliance and making inspections. Denotes a petty offense as a penalty for violation. Exempts individuals or businesses who do not sell or use chemical products. Defines terms.

Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that the Department of Commerce and Economic Opportunity shall develop a program of technical assistance in support of regional manufacturing partnerships. Provides that the program shall include a collaboration with: (1) employer associations representing manufacturers; (2) secondary and postsecondary educational institutions, including public universities and community colleges; and (3) workforce stakeholders, including local workforce innovation boards and local workforce innovation area.

Amends the Property Tax Code. In provisions concerning the low-income senior citizens assessment freeze homestead exemption, provides that the applicant's income does not include up to $10,000 per household in required minimum distributions under the Internal Revenue Code from a retirement plan, retirement account, or retirement annuity. Provides that, for taxable year 2025 and thereafter, the maximum income limitation is $75,000 for all qualified property. Amends the Senior Citizens Real Estate Tax Deferral Act. Provides that an eligible taxpayer has a household income of not more than $75,000 for tax year 2025 and thereafter (currently, $65,000 for tax years 2022 through 2025 and $55,000 for tax year 2026 and thereafter). Effective immediately.

Amends the Liquor Control Act of 1934. Establishes a third-class wine-makers license. Provides that a third-class wine-makers license allows the manufacture of up to 250,000 gallons of wine per year and the storage and sale of such wine to distributors in this State and to persons without the State, as may be permitted by law. Provides that a person who has a third-class wine-maker's license and annually produces less than 250,000 gallons of wine may make application to the Illinois Liquor Control Commission for a self-distribution exemption to allow the sale of not more than 25,000 gallons of the exemption holder's wine to retail licensees per year and to sell cider, mead, or both cider and mead to brewers, class 1 brewers, class 2 brewers, and class 3 brewers that sell beer, cider, mead, or any combination thereof to non-licensees at their breweries. Provides that a wine-maker's premises license shall allow a licensee who concurrently holds a third-class wine-maker's license to sell and offer for sale at retail in the premises specified in such license up to 250,000 gallons of the third-class wine-maker's wine that is made at the third-class wine-maker's licensed premises per year for use or consumption but not for resale in any form. Provides that a wine-maker's premises license shall allow the licensee to sell and offer for sale at up to 3 (instead of 2) additional locations for use and consumption and not for resale. Sets forth licensing fees for a third-class wine-maker and for a fourth location of a wine-maker's premises license.

Appropriates $25,836,049 to various State universities for the administration of the Illinois National Guard and Illinois Veteran Grant programs. Effective July 1, 2025.

Creates the Ticket Sale and Resale Act of 2025. Provides that a primary seller, secondary ticket exchange, issuer, and reseller shall clearly and conspicuously disclose specified information to a consumer. Prohibits the speculative sale of tickets. Provides that an issuer, secondary ticket exchange, or reseller directly engaged in a transaction with a purchaser shall provide a full refund to the purchaser. Requires specified entities to annually register with the Secretary of State as an event ticket reseller. Sets forth requirements for surety bonds; reporting requirements; consumer compensation; audit and oversight; and revocation of registration. Provides for violations and civil penalties. Requires the Secretary of State to submit an annual report to the General Assembly. Repeals the Ticket Sale and Resale Act. Makes conforming changes. Effective January 1, 2026.

Amends the Courses of Study Article of the School Code. Beginning with the 2027-2028 school year, requires a school district, if funds are available, to provide a minimum of 3 hours of instruction for students in any of grades 7 through 12 on (i) legal aspects explaining certain laws and penalties, (ii) responding to a police encounter, and (iii) the aftermath. Allows the State Board of Education to prepare and make available to school boards resource materials that may be used as guidelines for the development of the instruction. Effective immediately.

Amends the General Provisions Article of the Illinois Pension Code. Defines "eligible Tier 2 member" as a member who first became a member under a retirement system or pension fund established under the Code on or after January 1, 2011 and whose service under the applicable Article is not eligible for Social Security coverage. Defines "hypothetical Social Security benefit" as the value of the Social Security benefit an eligible Tier 2 member would receive if the eligible Tier 2 member's service had been eligible for Social Security coverage. Provides that if an eligible Tier 2 member would receive a pension benefit that is less than the eligible Tier 2 member's hypothetical Social Security benefit, then the eligible Tier 2 member's pension benefit shall be increased to the amount of the hypothetical Social Security benefit plus $1. Provides that the determination shall be made on an annual basis, and the amount of the pension benefit shall be adjusted annually. In the State Employees, State Universities, and Downstate Teachers Articles, provides that any benefit increase that results from the amendatory Act is excluded from the definition of "new benefit increase". Amends the State Mandates Act to require implementation without reimbursement by the State.