Amends the Property Tax Code. Provides that a corporation, limited liability company, or partnership may be represented by an attorney or by a non-attorney representative, including, but not limited to, an accountant or other tax representative.

Amends the School Code. Provides that the State Board of Education may provide statewide guidance to school districts concerning a workforce development curriculum or programming or both that can be adopted at the school district, school, or classroom level and that provides best practices for teaching artificial intelligence, quantum computing, and other types of rapidly growing technologies as deemed necessary, in a manner that prepares students for workforce, job, and career competencies in the future and informs students of new or growing job or career opportunities in these new fields. Provides that the State Board shall prepare a comprehensive review of any workforce development preparation curriculum and programming specifically designed around technology implemented or considered in other states through other state actions, policies, pilot programs, or school-based programs implemented or tested on a statewide or school-district basis. Provides that the State Superintendent of Education may convene meetings with stakeholders from the public or private sector in preparing the guidance and may allow for the submission of public comments from individuals, organizations, or other entities prior to finalizing the prepared guidance.

Amends the Mental Health and Developmental Disabilities Administrative Act. Requires the Department of Human Services to file an amendment to the Home and Community-Based Services Waiver Program for Adults with Developmental Disabilities that shall include an increase in the rate methodology sufficient to provide for a wage rate of 150% of the statewide, regional, or local minimum wage for services delivered on or after January 1, 2027, for all direct support personnel and all other frontline personnel who are not subject to the Bureau of Labor Statistics' average wage increases and who work in residential and community day services settings. Provides that for services delivered on or after January 1, 2027, the rates shall include adjustments to employment-related expenses as defined by rule by the Department. Requires the Department to adopt rules, including emergency rules, to implement the rate increases. Contains provisions on benchmark rates for therapy and counseling for adults with intellectual and developmental disabilities; tiered rates for community day services; community integration supports for community day services; and benchmark rates for CILA transportation cost and for the supported employment program for adults with intellectual and developmental disabilities. Amends the Medical Assistance Article of the Illinois Public Aid Code. Requires the Department of Healthcare and Family Services to submit a Title XIX State Plan amendment to the federal Centers for Medicare and Medicaid Services that shall include an increase in the rate methodology sufficient to provide for a wage rate of 150% of the statewide, regional, or local minimum wage for services delivered on or after January 1, 2027, for all direct support personnel and all other frontline personnel at ID/DD and MC/DD facilities. Provides that the State Plan amendment shall provide wage increases for all residential non-executive direct care staff. Effective immediately.

Creates the Protect Communities from Unregulated Substances Act. Prohibits dispensing, distributing, manufacturing, or selling kratom or tianeptine products for human use unless approved by the U.S. Food and Drug Administration. Provides civil penalties of $10,000 per violation and authorizes enforcement by the Attorney General. Declares findings. Defines "kratom", "kratom product", and "tianeptine product". Includes severability. Effective immediately.

Amends the Abused and Neglected Child Reporting Act. Provides that whenever the Department of Children and Family Services takes protective custody of a child following a report of suspected child abuse or neglect and a petition for temporary custody of the child is filed by the State's Attorney in accordance with the Juvenile Court Act of 1987, the Child Protective Service Unit assigned to investigate the initial report shall continue and complete its investigation even if, after the temporary custody hearing, the Department is granted temporary custody of the child. Provides that the Unit's investigation shall not be closed solely because the court issues an order of temporary custody over the child to the Department; and that the court's decision to grant temporary custody of the child to the Department may not, under any circumstances, be considered by the Child Protective Service Unit when making its determination on whether the investigated report indicates abuse or neglect. Provides that a Child Protective Service Unit shall not end its investigation of a report of suspected child abuse or neglect until the Unit completes the investigation as prescribed under specified administrative rules and procedures. Contains provisions on final investigative summary requirements and oversight and compliance actions. Effective January 1, 2027.

Creates the 340B Drug Pricing Program Reporting Act. On or before April 1, 2027 and each April 1 thereafter, requires a 340B covered entity to report the specified information and transactions to the Department of Public Health concerning the 340B covered entity's participation in or participation on behalf of the 340B covered entity in the federal 340B Program for the previous calendar year. On or before November 15, 2027 and each November 15 thereafter, requires the Department to prepare a report that aggregates the data submitted; submit the report to the General Assembly in an electronic format; and post the report on the Department's website. Provides that pharmaceutical manufacturers may request a 340B covered entity to provide specified information concerning the dispensation of 340B drugs. Sets forth provisions concerning penalties, exemptions for pharmaceutical manufacturers, and rulemaking. Provides that the Act is repealed on January 1, 2031. Effective immediately.

Amends the Illinois Dental Practice Act. In provisions concerning the qualifications of applicants for dental licenses and dental hygienist licenses, provides that each applicant shall present satisfactory evidence that the applicant has passed the integrated National Board Dental Examination administered by the Joint Commission on National Dental Examinations and has successfully completed an examination conducted by the Central Regional Dental Testing Service, Inc. (CRDTS) or the American Board of Dental Examiners (ADEX). Provides that an applicant who has passed the integrated National Board Dental Examination or the National Board Dental Hygiene Examination, respectively, and who has, prior to January 1, 2026, successfully completed an examination conducted by the States Resources for Testing and Assessments, Inc. (SRTA) (formerly, Southern Regional Testing Agency, Inc.), the Western Regional Examining Board (WREB), the Commission on Dental Competency Assessments (CDCA), or the North East Regional Board of Dental Examiners (NERB) shall be eligible to apply for licensure. In provisions concerning examinations for dental licensure, provides that both theoretical and psychomotor (rather than practical) examinations shall be of a character to give a fair test of the qualifications of the applicant to practice dentistry. In provisions concerning expanded function dental assistants, provides that a dental assistant may perform certain services if the dental assistant has completed the training requirements for the service or services. Makes other changes. Effective July 1, 2026.

Amends the Municipal Code and the Fire Protection District Act. Provides that no person under the age of 18 (rather than 21) shall be eligible for employment as a firefighter. Provides that no person who is 37 years of age or older (rather than 35 years of age or older) shall be eligible to take an examination for a position as a firefighter unless specified conditions are satisfied.

Amends the Real Estate License Act of 2000. Requires a licensee representing a seller of residential real estate to share information on the property with any licensees representing prospective buyers, respond to inquiries from any licensees representing prospective buyers, make the property available for showing to prospective buyers, and, within one calendar day of the start date of any brokerage agreement authorizing the licensee to sell the client's property, publicly advertise or market the listed property for sale on an Internet platform or website accessible to the public and any real estate licensees representing prospective buyers unless the seller completes and signs a disclosure and opt-out form prescribed by the Department of Financial and Professional Regulation. Effective immediately.

Amends the Environmental Protection Act. Provides that the Underground Storage Tank Fund shall be accessible by owners and operators who intend to remove underground storage tanks installed over 30 years before removal if the eligibility requirements of specified provisions are satisfied and (1) neither the owner nor the operator is the United States Government; (2) the tank does not contain fuel which is exempt from the Motor Fuel Tax Law; (3) the costs were incurred as a result of removing an underground storage tank installed over 30 years prior to removal; (4) the owner or operator registered the tank and paid all fees in accordance with the statutory and regulatory requirements of the Gasoline Storage Act; (5) the owner or operator notified the Illinois Environmental Protection Agency and the Office of the State Fire Marshal of the owner's or operator's intent to remove the underground storage tank; and (6) the costs have not already been paid to the owner or operator under a private insurance policy, other written agreement, or court order.

Amends the Ticket Sale and Resale Act. Provides that a ticket reseller shall not sell or offer for sale a ticket that the ticket reseller does not own or have actual or constructive possession of at the time of listing or advertising for sale. Provides that, if a ticket is sold on a ticket resale marketplace, the ticket resale marketplace shall ensure that the ticket reseller is compliant with the provision. Provides that a violation of the provision constitutes an unlawful practice under the Consumer Fraud and Deceptive Business Practices Act. Defines terms. Amends the Consumer Fraud and Deceptive Business Practices Act to make a conforming change. Effective immediately.

Amends the Revised Uniform Unclaimed Property Act. Includes within the definition of "property" any overpayment made by any person to a government, governmental subdivision, agency, or instrumentality, including, but not limited to, a payment for any tax, license, or fee that was made in excess of the amount ultimately required of the payor. Provides that the changes made by the amendatory Act is a restatement and clarification of existing law. 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.

Creates the Facilitating Voting By All Eligible Citizens Act. Provides that all eligible citizens shall cast a ballot in every general election. Provides that an eligible citizen who casts a blank ballot in a general election shall satisfy the requirement. Provides that no fine, fee, or penalty shall be assessed if an eligible citizen does not cast a ballot in a general election.

Amends the Interagency Coordinating Committee on Transit Innovation, Integration, and Reform Act. Provides that the member appointed to the Committee to represent individuals with disabilities shall either be an individual with a disability or an individual who has demonstrated experience advocating for and advancing the accessibility and transportation needs of individuals with disabilities. Amends the Metropolitan Transit Authority Act. Provides that one of the members of the Board of the Chicago Transit Authority shall be a person with a disability who lives within the Authority's service area and uses the services provided by the Authority. Amends the Regional Transportation Authority Act. Provides that one of the Directors of the Board of the Northern Illinois Transit Authority shall be a person with a disability with expertise in transportation and shall be appointed with the advice and recommendation of a disability advocacy organization serving the Metropolitan Region. Provides that one of the directors of the Suburban Bus Board shall be the Commissioner of the City of Chicago's Mayor's Office for People with Disabilities (rather than appointed by the Mayor of Chicago). Provides that one of the directors of the Commuter Rail Board shall be a person with a disability who uses the services provided by the Commuter Rail Division and appointed with the advice and recommendation of a disability advocacy organization serving the Metropolitan Region. Provides that the Chicago Transit Authority, the Suburban Bus Board, and the Commuter Rail Board shall each establish and maintain an ADA Advisory Committee to advise the Chicago Transit Authority, the Suburban Bus Board, or the Commuter Rail Board on accessibility and compliance with the Americans with Disabilities Act of 1990 as it relates to fixed route and paratransit service.