Amends the Common Interest Community Association Act. Includes within the Act's coverage a "property owners' association". Provides that a property owners' association means any association, organized group of property owners, corporation, not-for-profit corporation, or other entity that is identified in a declaration, or other documents recorded by a developer in which (1) the entity owns property in the development over which unit owners possess an easement; and (2) the entity is provided the power to impose regulations on easement holders regarding the use of the property burdened with the easements. Provides that if these conditions are met, unit owners who possess easements rights have an obligation to pay for the maintenance, improvement, insurance premiums, or real estate taxes of the property burdened by their easements, unless the declaration or other documents recorded by the developer expressly state otherwise. Effective immediately.

Amends the Counties Code. In a provision concerning recording fees in first and second class counties for specified documents, provides that the minimum recording fee for a document recorded by a unit of local government, State agency, or public utility may be increased only annually (rather than at any time).

Further amends the State Designations Act. Provides that the horseshoe sandwich is designated as the official State open-faced sandwich of the State of Illinois.

Amends the Energy Community Reinvestment Act. In provisions concerning the Displaced Energy Worker Dependent Transition Scholarship, provides that a student may receive a scholarship under those provisions for a period that is equivalent to 4 years of full-time enrollment, including summer terms (currently, one calendar year of full-time enrollment, including summer terms). Provides that the displaced energy worker must have lost his or her employment while a resident of Illinois to be eligible for the scholarship program. Effective July 1, 2026.

Amends the Illinois State Police Law and the Illinois Police Training Act to require instruction during training on the policies and procedures for administering a lethality assessment, including referrals to domestic violence services. Amends the Illinois Domestic Violence Act of 1986. Provides that, on or before January 1, 2028, every law enforcement agency shall provide to all of its law enforcement officers instruction on the policies and procedures for administering a lethality assessment as part of basic training. Provides that, on or before July 1, 2028, a law enforcement officer investigating an alleged incident of domestic violence shall administer a lethality assessment if the allegation of domestic violence is against an intimate partner, regardless of whether an arrest is made. Provides that if a victim does not, or is unable to, provide information to a law enforcement officer sufficient to allow the law enforcement officer to administer a lethality assessment, the law enforcement officer must document the lack of a lethality assessment in the written police report and refer the victim to the nearest locally certified domestic violence center. Prohibits a law enforcement officer from including in or attaching to a probable cause statement, written police report, or incident report the domestic violence center to which a victim was referred. Prohibits a law enforcement officer from administering a lethality assessment if the law enforcement officer has not received training on administering a lethality assessment. Makes a conforming change in the Freedom of Information Act.

Amends the Criminal Code of 2012. Provides that a caregiver also commits criminal abuse or neglect of an elderly person or person with a disability when he or she knowingly: (1) performs acts that create the substantial likelihood that the person's life will be endangered, health will be injured, or pre-existing physical or mental condition will deteriorate; or (2) fails to perform acts that he or she knows or reasonably should know are necessary to maintain or preserve the life or health of the person and that failure creates a substantial likelihood that the person's life will be endangered, health will be injured, or pre-existing physical or mental condition will deteriorate. Provides that a violation is a Class A misdemeanor. Defines "voluntarily assumed the responsibilities for care". Changes the definition of "caregiver". In the statute concerning financial exploitation of an elderly person or a person with a disability, defines "undue influence".

Amends the Video Gaming Act. Requires the Illinois Gaming Board to provide written status updates to each applicant for a license issued under the Act no later than 30, 60, and 90 days after the date the application is deemed complete by the Board. Sets forth information to be included in the written status updates. Provides that if the Board has not issued a final determination approving or denying an application within 365 days after the date the application is deemed complete, the Board shall issue a conditional approval to the applicant unless the delay is attributable to: the applicant's failure to timely provide requested information or documentation; a pending criminal investigation or enforcement action directly involving the applicant; or a written finding by the Board, supported by specific facts, that issuance of a conditional approval would pose a material risk to the public interest or the integrity of video gaming. Provides that a conditional approval authorizes the applicant to proceed with preparatory business activities consistent with licensure but does not authorize operation of video gaming terminals until final approval is issued. Provides that nothing limits the Board's authority to approve, deny, suspend, revoke, or condition a license upon completion of its investigation. Provides that any delay caused by the applicant's failure to timely respond to a written request from the Board tolls the time periods until the requested information is received. Allows the Board to adopt rules to implement the provisions.

Amends the Humane Care for Animals Act. Provides that, upon receipt of a petition for forfeiture prior to trial seeking the permanent forfeiture of a seized companion animal, the court shall set a hearing on the petition. Further provides that the permanent forfeiture of the companion animals seized shall be conducted within 14 days after the filing of the petition, or as soon as practicable, but not more than 45 days after the filing of the petition.

Amends the School Code. Requires a policy on bullying to establish escalating interventions for students who engage in known, pervasive, and persistent bullying. Provides that in the event of the death by suicide of a student enrolled in a school district, the school district shall initiate a complete and transparent investigation to determine whether bullying or harassment related to the educational environment played a contributing role; sets forth investigation requirements. Requires the school district, upon completion of the investigation, to prepare a written investigative report summarizing findings, conclusions, and recommended corrective actions; sets forth report requirements. Allows the State Board of Education to review the report for compliance and to require a corrective action plan or an additional review if deficiencies are identified.

Amends the Video Gaming Act. Replaces provisions concerning restrictions on advertising with language that provides that a licensee may advertise its video gaming operation through permanent physical signage, as long as the signage is securely affixed and not temporary or movable.

Amends the Illinois Income Tax Act. Provides that, for taxable years beginning on or after January 1, 2026, the Illinois earned income tax credit is in an amount equal to 30% of the federal earned income tax credit. Effective immediately.

Amends the Illinois Pension Code. Makes changes to Tier 2 benefits, including changing the amount of the automatic annual increases for the General Assembly and Judges Articles, changing the limit on the amount of salary for annuity purposes to the Social Security wage base, and changing the calculation of final average salary and the retirement age for certain persons. Makes changes concerning eligibility for the alternative retirement annuity under the State Employees Article. Adopts the Retirement Systems Reciprocal Act (Article 20 of the Code) for the Downstate Police, Downstate Firefighter, Chicago Police, and Chicago Firefighter Articles. Authorizes SLEP status under IMRF for certain persons. Makes changes to the funding formula for the 5 State-funded retirement systems and the downstate police and downstate firefighter pension funds. Makes changes to the retirement age under the Downstate Firefighter Article. Establishes a deferred retirement option plan under the Chicago Police Article and the Downstate Police Article. Makes other changes. Amends the Budget Stabilization Act to make transfers to the Pension Stabilization Fund for fiscal years 2030 through 2049. Amends the General Obligation Bond Act. Provides that each fiscal year after certain State pension funding bonds and income tax proceed bonds are retired, the State Treasurer and the State Comptroller shall transfer $250,000,000 to the Pension Unfunded Liability Reduction Fund, which shall be used for making additional contributions to the 5 State-funded retirement systems and the Chicago Teachers' Pension Fund, and $250,000,000 to the Local Government Distributive Fund. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

Amends the Local Government Electronic Notification Act. Makes a technical change in a Section concerning the short title.

Amends the School Code. Requires each school district maintaining any elementary grades to provide its public school pupils enrolled in kindergarten through grade 8 with age-appropriate, active-transportation safety training. Sets forth the requirements for the active-transportation safety training. Allows a nonpublic school maintaining any elementary grades to provide its nonpublic school pupils enrolled in kindergarten through grade 8 with active-transportation safety training. Establishes timing requirements for receiving active-transportation safety training for students who have not previously received active-transportation safety training. Requires the Secretary of Transportation to maintain a comprehensive collection of active-transportation safety training materials. Makes other changes.

Reinserts provisions of the bill with these changes. Restores definition of "alternative container" to current law. Provides the Comptroller may inspect crematory records and premises at the crematory authority's place of business to review a licensee's compliance with the Crematory Regulation Act. Provides that each crematory authority shall implement (1) a standard operating procedure that is appropriate for the crematory authority and not made uniform through rules and provide a copy to all employees; and (2) a medical waste management plan that is appropriate for the crematory authority and not made uniform through rules. Deletes as a ground for denial or discipline for an applicant or licensee who has failed to pay delinquent taxes and child support. Provides that if human remains have not been cremated within 30 days after the date of delivery to the crematory, and absent direction from a law enforcement agency to hold the remains, the crematory authority shall provide notice to the Comptroller's office and the coroner or medical examiner in the county in which the death occurred as to why the cremation cannot be performed and that this 30-day notice requirement may not be construed as a legal standard of reasonableness for the timeliness of a cremation. Provides that any person who intentionally violates a provision of the Act or a final order of the Comptroller is liable for a civil penalty not to exceed $10,000 rather than $25,000. Provides that pacemakers do not need to be removed in alkaline hydrolysis if: (1) the involved funeral director has received advance written notice from the crematory authority that its alkaline hydrolysis vessel has been certified by the manufacturer to work safely on human remains that contain pacemakers; and (2) the involved funeral director has received advance written confirmation that the aqueous solution that results from the alkaline hydrolysis of a pacemaker satisfies all federal and State hazardous waste rules and meets all publicly owned treatment works pretreatment standards upon being discharged into the sanitary sewer system. Deletes changes to the Cemetery Care Act.