Amends the Illinois Income Tax Act. Creates an income tax credit for a qualified employer who makes a qualified contribution toward a health reimbursement arrangement for the qualified taxpayer's employees. Provides that the amount of the credit is $400 per covered employee in the first taxable year and $200 per covered employee in the second taxable year. Effective immediately.

Amends the Unified Code of Corrections. Provides that a person who is serving a term of mandatory supervised release shall receive one day of additional supervision credit for each day of his or her mandatory supervised release term. Provides that each day of supervision credit shall reduce by one day the person's period of mandatory supervised release. Provides that if prior to expiration or termination of the term of mandatory supervised release, a person violates a condition set by the Prisoner Review Board or a condition of mandatory supervised release to govern that term, the Board may extend the term of mandatory supervised release by revoking supervision credit earned.

Amends the Hospital Services Trust Fund Article in the Illinois Public Aid Code. In provisions concerning annual funding for the health care transformation program, provides that funds that had been budgeted but unexpended in State fiscal years 2021 through 2027 may be allocated in State fiscal year 2028 in an amount not to exceed $150,000,000.

Amends the Illinois Vehicle Code. Provides that the design and color of registration plates shall be wholly within the discretion of the Secretary of State. Provides that plates for veterans with disabilities who have been approved for benefits under the Senior Citizens and Persons with Disabilities Property Tax Relief Act shall pay a specified fee (instead of $24). Authorizes the Secretary to suspend or revoke a certificate or the special plates issued to tow truck or wrecker operator upon determining that the person is not lawfully entitled thereto or has made or knowingly permitted any illegal use of the plates or has committed fraud in the registration of vehicles or failed to give notices of transfers. Prohibits a vehicle from being registered in the name of a person who is not an owner or lessee of that vehicle. Requires a vehicle owner seeking to register a vehicle in the State to register that vehicle to a State address. Provides that it is a violation for a person to alter, forge, or counterfeit a license plate or digital license plate. Provides that if no assignable title is available when auctioning a vehicle, the auctioneer or dealer must apply for Illinois title for the purpose of assigning title. Provides that the renewal fee for licenses and permits issued to 18, 19, and 20 year olds is $5. Provides that the Secretary shall issue a meter-exempt decal or device to the parent of a person with a disability who is under 18 years of age and incapable of driving or the legal guardian of a person with a disability incapable of driving. Makes other changes.

Amends the Property Tax Code. In provisions concerning the publication of assessments, provides that, if no newspaper is published in the county, then the publication shall be printed in a public newspaper of general circulation in the county. Provides that, in counties with less than 3,000,000 inhabitants, the county assessor may, in lieu of other publication methods provided by law, publish the list of assessments on the county website. Effective immediately.

Amends the Landlord and Tenant Act. Prohibits a person from entering into an agreement with any other person to not compete in rental pricing, fees, or any other rental term for residential rental units in the State. Prohibits a person from engaging in price coordination for residential rental units in the State. Prohibits a person from facilitating an agreement between 2 or more persons to not compete with respect to rental pricing, fees, or any other rental term for residential rental units in the State. Prohibits a person from using, subscribing to, contracting for, or paying for the services involving price coordination or otherwise encouraging or facilitating an agreement with other persons to not compete with respect to any rental term for residential rental units in the State. Allows an aggrieved person to bring a civil action seeking damages and makes a violation of the Act a violation of the Consumer Fraud and Deceptive Practices Act.

Reinserts the provisions of the introduced bill with the following changes. Provides that the Governor shall appoint to the Illinois Early Learning Council (i) a representative of a statewide advocacy organization that represents multiple Head Start and Early Head Start providers and (ii) the State Director of Head Start Collaboration. Removes a provision that requires the Governor to request that the Region V office of the U.S. Department of Health and Human Services' Administration for Children and Families appoint a member to the Council to represent federal children's programs and services.

Appropriates $1,760,144 from the General Revenue Fund to the Illinois Department of Human Services’ Office of Firearm Violence Prevention for a grant to the Lake County State’s Attorney’s Office for a violence interrupter program, including administrative and operating costs. Effective July 1, 2026.

Amends the State Finance Act. Creates the Community Housing Reintegration Fund. Provides that moneys in the Fund may be used to provide housing-related costs for eligible persons who are either (i) transitioning out of congregate long-term care settings into less restrictive independent and community-based housing or (ii) facing impending placement in a congregate long-term care facility due to lack of affordable accessible housing. Amends the Property Tax Code. Increases the real estate transfer tax from $0.50 per $500 of valuation to $0.75 per $500 in valuation. Provides that a portion of the proceeds from the real estate transfer tax shall be deposited into the Community Housing Reintegration Fund. Effective immediately.

Amends the Mental Health and Developmental Disabilities Code. In regard to involuntary admissions, provides that a circuit court has jurisdiction over persons who are subject to involuntary admission (rather than jurisdiction over persons not charged with a felony who are subject to involuntary admission).

Amends the Motor Vehicle Franchise Act. Provides that it shall be deemed a violation for a manufacturer, distributor, wholesaler, or other specified entity to distribute new motor vehicles directly to consumers or to circumvent franchise distribution obligations under the Act. Provides that a manufacturer, common entity, or distributor, other than a manufacturer or distributor that was lawfully licensed to sell new motor vehicles directly to customers in the State before January 1, 2022, shall not own or operate a dealership or directly sell new vehicles in the State. Provides that it shall be deemed a violation for any manufacturer with an established franchise dealer network in the State to engage in the sale, lease, or servicing of new motor vehicles in a manner that bypasses or competes with the manufacturer's existing franchisee network. Makes conforming and other changes. Defines terms.

Creates the Professional AI Oversight Act. Defines terms. Provides that a licensee shall prominently disclose when a person who is paying for a service provided by the licensee is interacting with artificial intelligence. Provides that the disclosure shall (i) be provided verbally at the start of an oral exchange or conversation and in writing before a written exchange and (ii) notify the person of the specific purpose of the artificial intelligence that will be used in the interaction. Sets forth rulemaking authority for the Department of Financial and Professional Regulation. Provides that any individual, corporation, or entity found in violation of the Act shall pay a civil penalty to the Department in an amount not to exceed $2,500 per violation, as determined by the Department, with penalties assessed based on the degree of harm and the circumstances of the violation. Provides that an individual, corporation, or entity that is found in violation of the Act shall pay the civil penalty within 60 days after the date of the issuance of an order by the Department imposing the civil penalty. Provides that the Department's order shall constitute a judgment and may be filed and executed in the same manner as any judgment from a court of record. Provides that the Department may investigate any actual, alleged, or suspected violation of the Act. Amends the Consumer Fraud and Deceptive Business Practices Act. Provides that it is an unlawful practice within the meaning of the Act for any person to use, prompt, or otherwise cause artificial intelligence to interact with a person while engaging in trade and commerce without clearly and conspicuously disclosing to the person with whom the artificial intelligence interacts, if asked or prompted by that person, that the person is interacting with artificial intelligence and not a human. Effective January 1, 2027.

Amends the Counties Code. Provides that the owner of a commercial wind energy facility or commercial solar energy facility must compensate landowners in full if the facility adversely affects the flow of water within the landowner's land, land adjoining landowner's land, or drainage district land, including, but not limited to, by affecting a drainage tile. Provides that the compensation shall be determined by the Department of Agriculture.

Amends the Consumer Installment Loan Act. In provisions concerning consumer reporting service, changes the definition of "title-secured loan" to specify that the length of a title-secured loan is less than 12 months. Provides that licensees that do not submit information to at least one consumer reporting agency that compiles and maintains files on consumers on a nationwide basis shall enter information (instead of licensees shall enter information) regarding each loan into the certified database and shall follow the Department of Financial and Professional Regulation's related rules.

Amends the Illinois Income Tax Act. Creates an income tax credit for each taxpayer that is an eligible small employer in an amount equal to the amount paid during the taxable year by the eligible small employer to its employees as paid leave that is required by the Paid Leave for All Workers Act. Provides that an eligible small employer is an employer that employs 50 or fewer employees during the taxable year and is subject to the Paid Leave for All Workers Act. Effective January 1, 2027.