Creates the Small Business Asset Purchase Account Act. Provides that a small business in the State may open a small business asset purchase account at an eligible financial institution. Provides that funds from a small business asset purchase account may be used only for specified eligible costs. Amends the Illinois Income Tax Act. Creates a deduction in an amount equal to 50% of the amount contributed during the taxable year to a small business asset purchase account. Creates a deduction of 100% of the interest earned on the account that is not included in the taxpayer's federal adjusted gross income. Amends the Uniform Penalty and Interest Act to provide for penalties for amounts withdrawn that are not used for eligible costs.

Creates the Online Safety Act. Provides that, no later than January 1, 2027, an owner of a social media platform shall: (1) incorporate an online safety center into the social media platform that provides consumers with specified educational resources; and (2) establish a cyberbullying policy for the social media platform. Provides for restrictions on personal data processors that offers any online service, product, or feature to minors. Provides that a violation of the Act constitutes an unlawful practice under the Consumer Fraud and Deceptive Business Practices Act. Amends the Consumer Fraud and Deceptive Business Practices Act to make a conforming change. Effective January 1, 2027.

Creates the Passenger Rail Planning Act. Sets forth intercity passenger rail routes serving or originating in the State. Requires the Department of Transportation to incorporate the aspirational frequencies into the Illinois State Rail Plan and the Long-Range Statewide Transportation Plan. Authorizes the Department to nominate corridors for inclusion in the Federal Railroad Administration's Corridor Identification and Development Program and enter into memoranda of understanding or other cooperative agreements for each identified interstate corridor to provide for shared data, joint investment prioritization, and aligned performance measures and planning schedules. Requires the Department to include a recurring section titled Progress Toward High-Speed and Intercity Passenger Rail within each update to the Illinois State Rail Plan and Statewide Transportation Improvement Program. Requires each Metropolitan Planning Organization in the State to: (1) recognize the target intercity and long-distance passenger rail frequencies; (2) identify relevant rail corridors within or adjacent to the Metropolitan Planning Organization planning area; and (3) include a narrative discussion of how regional transportation investments can support achievement of those frequency targets. Requires the Department and each Metropolitan Planning Organization to consider progress toward the target passenger rail frequencies when developing project prioritization criteria for multimodal investments. Contains other provisions. Effective immediately.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on July 1, 2026, the 1% rate of tax on modifications to a motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability applies to tangible personal property that is installed in or on a motor vehicle before, during, or after the purchase of the motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability. Provides that the 1% rate of tax on that property applies only if the tangible personal property is separately itemized on the bill or invoice for the sale of the motor vehicle or if the tangible personal property is purchased separately from the motor vehicle and is separately itemized on a bill or invoice. Effective immediately.

Amends the Environmental Protection Act. Provides that the Environmental Protection Agency shall propose and the Pollution Control Board shall adopt rules to ensure mandatory minimum distances are maintained between sources of air pollution and homes, schools, hospitals, and other similar sites in all applicable Clean Air Act permits to protect the public health, except as prohibited by federal law.

Amends the Children and Family Services Act. Requires the Department of Children and Family Services to maintain a public, searchable online portal that lists every individual employed by the Department or a purchase of service agency (POS) who holds a Child Welfare Employee License (CWEL) and performs investigations, casework, or supervisory functions. Requires the portal to contain certain employee information, including, but not limited to, each child welfare employee's full name, official job title, CWEL license number and date of issuance, employment and child welfare employee license status, an indication of whether the individual is authorized to conduct child welfare investigations, and any disciplinary actions taken under the Child and Protective Investigator and Child Welfare Specialist Certification Act of 1987. Prohibits the Department and POS agencies from assigning investigative or casework duties to any child welfare employee who is not listed on the portal, has a suspended or expired CWEL, or has been disciplined or disqualified. Provides that nothing in the amendatory Act shall be construed to alter, expand, or limit existing licensure, certification, training, experience, or assignment requirements under State law. Effective January 1, 2027.

Amends the Illinois Finance Authority Act. In provisions concerning bond authorization and financing limits for clean coal projects, coal projects, energy efficiency projects, PACE projects, and renewable energy projects, provides that the limitations apply to outstanding bonds (instead of issued bonds). Provides that those limitations do not include bonds issued to refund the bonds of the Illinois Finance Authority or bonds of predecessor authorities. Provides that no member, officer, or employee of the Illinois Finance Authority may be in any manner financially interested in any contract or agreement upon which that person may be called to act or vote. Requires those members, officers, and employees to abstain from deliberating or voting on the award or material modification of any contract or agreement in which that person holds a financial interest. Provides that no member, officer, or employee of the Illinois Finance Authority may take or receive, or offer to take or receive, any money or other thing of value as a gift, bribe, or means of influencing that person's vote or action in that person's official capacity. Amends the Public Officer Prohibited Activities Act. Provides that certain provisions do not apply to the members and officers of the Illinois Finance Authority. Makes other changes.

Amends the Illinois Dental Practice Act. Provides that "community health center" means a migrant health center, community health center, health care program for the homeless or for residents of public housing supported under the federal Public Health Service Act, or FQHC, including an FQHC Look-Alike, as designated by the U.S. Department of Health and Human Services, that operates at least one federally designated primary health care delivery site in Illinois. Provides that "physician" means a person licensed under the Medical Practice Act of 1987 to practice medicine in all of its branches and does not include a chiropractic physician. In provisions concerning acts constituting the practice of dental hygiene, provides that a public health dental hygienist may not administer local anesthesia except as provided in the amendatory provisions. Provides that a dental hygienist practicing in a community health center may administer local anesthetics upon the successful completion of a training program approved by the Department and under the general supervision of a dentist as long as the community health center: (i) has adopted written policies and procedures establishing supervision by a dentist or physician at the time the local anesthetics are administered, and (ii) ensures that a dentist or physician is physically present in the clinic at the time the local anesthetics are administered.

Amends the Vital Records Act. In provisions regarding fetal death, deletes provisions referencing election in writing to arrange for burial or cremation under the Hospital Licensing Act. Requires a funeral director to file an Authorization for Disposition of Fetal Remains or a certificate of death (rather than only a certificate of death) before obtaining a permit for disposition of remains. Provides that, in the case of a fetal death that occurs after a gestation period of less than 20 weeks or in the case of an abortion, no fetal death certificate shall be required for the disposition of remains. Directs the Department of Public Health to create a form to be used by the funeral director to obtain a permit for burial, entombment, or cremation. Requires the local registrar to seal any form filed under these provisions, and prohibits a funeral director from retaining a copy. Amends the Hospital Licensing Act. In provisions regarding the disposition of a fetus, provides that no fetal death certificate shall be required in accordance with the Vital Records Act. Provides that the funeral director or person acting as such who first assumes custody of fetal remains shall use the Department of Public Health form to obtain a permit for disposition of remains. Makes other conforming changes.

Amends the Illinois Highway Code. Requires the Department of Transportation to name a highway under its jurisdiction if one chamber of the General Assembly passes a resolution directing the Department to do so.

Appropriates $36,365,100 to the Office of the State's Attorneys Appellate Prosecutor for its ordinary and contingent expenses for the fiscal year ending on June 30, 2027. Effective July 1, 2026.

Declares April 2026 as Distracted Driving Awareness Month in the State of Illinois. Urges the citizens and businesses of the State of Illinois to observe Distracted Driving Awareness Month by practicing safe driving behaviors and pledging to drive distraction-free.

Amends the Election Code. Provides that the County Board in each county, except in counties having a population of 3,000,000 inhabitants or over, shall, at its regular meeting in June or an adjourned meeting in July, divide its election precincts so that each precinct shall contain, as near as may be practicable, 1,800 registered voters (rather than 1,200 registered voters). Provides that the Board of Election Commissioners shall change the boundaries of election precincts after each decennial census as soon as is practicable following the completion of congressional and legislative redistricting and such precincts shall contain as nearly as practicable 1,800 registered voters (rather than 1,200 registered voters if the precinct is located in a county with fewer than 3,000,000 inhabitants; or 1,800 registered voters if the precinct is located in a county with 3,000,000 or more inhabitants). Makes conforming changes.

Amends the Consumer Fraud and Deceptive Business Practices Act. In provisions concerning medical debt, provides that it is an unlawful practice within the meaning of the Act for any person: (1) to use a medical debt listed on a consumer credit report as a negative or adverse factor when making a credit decision; or (2) to furnish information regarding a medical debt to a consumer reporting agency. Provides that a medical debt is void and unenforceable if a person to whom a medical debt is owed or an agent of that person knowingly furnishes information regarding the medical debt to a consumer reporting agency.

Amends the Sustainable Agriculture Act. Provides that the Department of Agriculture and the Department of Natural Resources shall conduct a joint study to evaluate the corrective actions that may be adopted within the agricultural sector to mitigate dust storm occurrences and the severity of dust storms. Provides that the Department of Agriculture and the Department of Natural Resources may consult with and seek assistance from similar state agencies in other states and federal agencies, to the extent that such coordination aids in furthering the purposes of this study. Requires the Department of Agriculture and the Department of Natural Resources to coordinate with the Illinois Emergency Management Agency and the Office of Homeland Security to evaluate and publish findings on the short-term and long-term threats of dust storms and the protocol that should be developed to protect the public from current and future threats posed by dust storms. Provides that the Department of Agriculture and the Department of Natural Resources shall publish the joint study on an agreed upon publicly available website and shall provide suitable copies to the Governor and the General Assembly by no later than December 1, 2027.