Amends the Illinois Income Tax Act. Makes changes to the amount of the child tax credit based on the taxpayer's adjusted gross income. Effective immediately.

Amends the Senior Citizens and Persons with Disabilities Property Tax Relief Act. Requires the income eligibility levels used to determine eligibility for reduced vehicle registration fees for seniors and persons with disabilities to be adjusted every 3 years by an amount equal to the percentage increase, if any, in the consumer price index-u during the preceding 12-month calendar year. Provides that the new amount resulting from each 3-year adjustment shall be determined by the Comptroller and provided by the Comptroller to the Department on Aging. Requires the Department on Aging to determine the dates upon which the new adjusted amounts take effect and to publish the adjusted amounts.

Appropriates $5,000,000 from the General Revenue Fund to the Illinois Arts Council for grants to public radio and television stations and related administrative expenses under the Public Radio and Television Grant Act. Effective July 1, 2026.

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 Illinois Vehicle Code. Provides that the Chief Procurement Office for General Services shall determine the automatic license plate readers and ALPR systems for use in the State. Allows a law enforcement agency to enter into a contract with a vendor for the installation, use, or maintenance of ALPR systems approved by the Chief Procurement Office. Provides that a law enforcement agency may use ALPR systems only: (1) as part of a criminal investigation into an alleged violation of State law or any ordinance of any county, city, or town where there is a reasonable suspicion that a crime was committed; (2) as part of an active investigation related to a missing or endangered person, including whether to issue an alert for the person, or a person associated with human trafficking; or (3) to receive notifications related to a missing or endangered person, a person with an outstanding warrant, a person associated with human trafficking, a stolen vehicle, or a stolen license plate. Provides that system data shall be purged after 21 days of the date of its capture and audit trail data shall be purged after 2 years of the date of its capture. Sets forth provisions on the disclosure of system of data and audit trail data. Requires a law enforcement agency that uses ALPR systems to maintain records sufficient to facilitate public reporting, the production of an audit trail, and discovery in criminal and civil proceedings, appeals, and post-conviction proceedings. Sets forth policies for law enforcement agencies to establish in the use of ALPR systems. Requires a law enforcement agency to report on its use of the ALPR systems to the Illinois State Police, the Governor, the General Assembly, and the Illinois Criminal Justice Information Authority. Provides that a notification by ALPR systems does not, by itself, constitute reasonable suspicion as grounds for a law enforcement agency to stop a vehicle. Provides that any person who willfully and intentionally queries, accesses, or uses ALPR systems for a specified purpose, or who willfully and intentionally sells, shares, or disseminates system data or audit trail data, is guilty of a Class 1 misdemeanor. Requires a law enforcement agency to take measures to promote public awareness on the use of ALPR systems. Makes other changes. Makes a conforming change in the Freedom of Information Act.

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.

Provides that the Act may be referred to as the Abraham Lincoln Law. Amends the Illinois Civil Rights Act of 2003. Creates a cause of action against a person who, under color of any State law or rule or ordinance by a unit of local government deprives any citizen of this State or other person within the State's jurisdiction of any rights, privileges, or immunities secured by the Illinois Constitution. Provides that it is not a defense to any action filed under the Act that, at the time of the deprivation: (i) the defendant was acting in good faith; (ii) the defendant believed, reasonably or otherwise, that the defendant's conduct was lawful; (iii) the rights, privileges, or immunities secured by the Illinois Constitution were not clearly established; (iv) the state of the law was such that the defendant could not reasonably have been expected to know whether the conduct was lawful; or (v) the defendant was acting in a prosecutorial or judicial capacity. Provides that in any proceeding under the Act in which a plaintiff's claim prevails, the defendant shall be liable for reasonable attorney's fees and other litigation costs, including fees incurred on an hourly or contingency basis, as well as by an attorney providing services pro bono. Provides that a plaintiff's claim shall be deemed to have prevailed if the plaintiff obtains any relief sought in the complaint, whether via judgment, settlement, or the defendant's voluntary action. Provides that if there is any conflict between the Act and any other law of this State, the amendatory Act controls.

Amends the Property Tax Code. Provides that the assessed value of residential property in any general assessment year shall not exceed the assessed value of the property in the last general assessment year multiplied by one plus the percentage change in the Consumer Price Index during the 12-month calendar year immediately preceding the general assessment year for which the reassessment is conducted. Provides that the limitation does not apply if the increase in assessment is attributable to an addition, improvement, or modification to the property. Preempts the power of home rule units to tax. Effective immediately.

Amends the Cemetery Oversight Act. In provisions concerning the Cemetery Relief Fund, provides that the Fund shall be used by the State Comptroller (instead of the Department of Financial and Professional Regulation) solely for the purpose of providing reimbursements (instead of grants) to units of local government, to cemeteries registered with the State Comptroller, and to not-for-profit organizations to clean up cemeteries that have been abandoned or neglected, are at risk of going into receivership, insolvency, or being abandoned, or are otherwise in need of additional care. Provides that, in the event there is a structural surplus in the Cemetery Oversight Licensing and Disciplinary Fund, the Department may transfer (instead of expend) moneys out of the Cemetery Oversight Licensing and Disciplinary Fund for the reimbursements.

Amends the Code of Criminal Procedure of 1963. Deletes provision that there is a rebuttable presumption that the testimony of a victim who is a child under 13 years of age shall testify outside the courtroom and the child's testimony shall be shown in the courtroom by means of a closed circuit television. Deletes that the presumption may be overcome if the defendant can prove by clear and convincing evidence that the child victim will not suffer severe emotional distress. Provides that if the court denies the State's request for the child victim's testimony to be taken outside of the courtroom, the court shall toll the speedy trial requirements under the speedy trial provisions of the Code for 30 days to allow the State to present the motion to the court again before trial requesting the child's testimony to be taken outside the courtroom by means of a closed-circuit television.

Amends the Environmental Protection Act. Defines "CCR management unit" as any area of land at any facility with a CCR surface impoundment, on which any noncontainerized accumulation of CCR is received, is placed, or is otherwise managed, and that is not itself a CCR surface impoundment. Provides that the term "CCR management unit" does not include CCR used in a manner that meets the definition of coal combustion by-product, unless the owner or operator, or the Agency, determines that the CCR is causing or contributing to a statistically significant concentration of one or more constituents above the groundwater protection standard established by the Board. Provides that no later than February 8, 2027, the owner or operator of a CCR surface impoundment must submit to the Agency a copy of the Facility Evaluation Reports Part 1 and 2. Provides that the Board shall adopt rules establishing permit requirements, reporting, financial assurance, and closure and post-closure care requirements for CCR management units. Provides that the owner or operator of a CCR management unit shall pay an initial fee of $75,000 for each CCR management unit by July 1, 2027 and an annual fee of $25,000 for each CCR management unit that has not completed closure; and $15,000 for each CCR management unit that has not completed post-closure care, beginning July 1, 2028.

Amends the Illinois Vehicle Code. Provides that only tow truck operators holding a valid current license or registration issued by the Illinois Commerce Commission may obtain registration plates for tow trucks, as long as: (1) each light-duty tow truck is equipped as a self-loader or a flatbed truck; (2) each medium-duty tow truck is equipped as a wrecker, a flatbed or a self-loader or combination truck; and (3) each heavy-duty tow truck or tractor is equipped as a wrecker truck. Provides that upon revocation of any such license or registration issued by the Illinois Commerce Commission, the tow truck operator shall immediately surrender the registration plates to the Secretary of State.

Amends the Public Utilities Act. Provides that, beginning January 1, 2027, broadband providers shall offer affordable rates to serve the needs of low-income broadband customers. Provides that the Illinois Commerce Commission shall establish and implement appropriate rules to ensure that low-income broadband rates are developed by broadband providers, including, but not limited to, rules establishing minimum Internet service speeds at affordable rates and setting a maximum low-income broadband rate for broadband service. Effective immediately.

Amends the Illinois Emergency Management Agency Act. Updates definitions and terminology. Expands Agency powers and responsibilities for emergency management and homeland security. Creates the Statewide Interoperability Coordinator within the Agency and specifies duties. Makes related changes concerning planning, coordination, and mutual aid. Effective immediately.

Amends the Retailers' Occupation Tax Act. Provides that, if a person who is licensed as a retailer of alcoholic liquor has had the renewal of his or her certificate of registration denied or has had his or her certificate of registration revoked, then the Department of Revenue shall file a notice with the Liquor Control Commission that includes a certification, signed by the Director of Revenue or his or her designee, attesting that the person's certificate of registration renewal has been denied or revoked after notice and an opportunity to be heard. Amends the Liquor Control Act of 1934. Provides that the Liquor Control Commission shall inactivate the license of any licensee authorized to sell alcoholic liquor at retail if that person's certificate of registration renewal has been denied by the Department of Revenue or that person's certificate of registration has been revoked by the Department of Revenue. Effective July 1, 2026.