Amends the Illinois Income Tax Act. Creates an income tax deduction for gratuities that are included in the taxpayer's federal adjusted gross income. Effective immediately.

Condemns President Donald Trump's effort to freeze funds for affordable childcare. Calls for the immediate release of all congressionally appropriated childcare funds.

Amends the Cannabis Regulation and Tax Act. Replaces references to the Community College Cannabis Vocational Pilot Program and the Community College Cannabis Vocational Training Pilot Program with references to the Community College Cannabis Vocational Training Program. Repeals provisions that would automatically repeal the Program on July 1, 2026. Authorizes the Department of Commerce and Economic Opportunity to provide grants from appropriations from the Cannabis Business Development Fund to community colleges licensed under the Community College Vocational Training Program, and requires the Department to adopt rules. Provides that the community colleges that received a license before the effective date of the amendatory Act shall be deemed to be licensed Responsible Vendor Program Training Providers and that such designation may be revoked for cause under rules adopted by the Department of Financial and Professional Regulation. Makes conforming changes. Effective immediately.

Amends the Authorized Electronic Monitoring in Long-Term Care Facilities Act. Includes residents of assisted living establishments under the Assisted Living and Shared Housing Act to the provisions of the Act. Replaces references to "facility" throughout the Act with "facility or establishment". Provides that an assisted living establishment shall not be required to post the specified electronic monitoring notice at building entrances.

Amends the Public Utilities Act. Provides that "plug-in solar energy system" means a moveable photovoltaic generation device that (i) may or may not include an energy storage system; (ii) exports no more than 1,200 watts to an outlet; (iii) is designed to be connected to a building's electrical system through a standard outlet; (iv) is intended primarily to offset part of an eligible customer's electricity consumption; and (v) is certified by Underwriters Laboratories or an equivalent nationally recognized testing laboratory. Provides that an electricity provider shall not require an eligible customer who uses, or intends to install and use, a plug-in solar energy system to do certain actions. Provides that a plug-in solar energy system is exempt from interconnection requirements under provisions concerning net electricity metering and any rules adopted pursuant to those provisions. Provides that a plug-in solar energy system is not eligible for net electricity metering or any distributed generation rebate. Provides that an electricity provider is not liable for any damage or injury caused by an eligible customer's plug-in solar energy system. Provides that a plug-in solar energy system that has a maximum power output to a receptacle outlet of 391 watts or less is exempt from any product listing standard that would require alterations to a building's premises, wiring, or electrical panels. Provides that landlords, homeowners' associations, common interest community associations, and condominium unit owners' associations shall not adopt, enforce, or attempt to enforce any restriction, covenant, bylaw, regulation, lease stipulation, or other rule that directly or indirectly restricts, prohibits, or imposes unreasonable conditions on the installation, use, or operation of a plug-in solar energy system. Amends the Counties Code, the Illinois Municipal Code, and the Homeowners' Energy Policy Statement Act. Provides that "solar energy system" includes a plug-in solar energy system. Makes other changes.

Mourns the passing of Kathryn A. Clay of Waukegan.

Amends the Election Code. Provides that no later than December 31 of each even number year, the State Board of Elections shall report to the General Assembly (rather than to the General Assembly and the Federal Election Commission) the number of accessible and inaccessible polling places in the State on the date of the next preceding general election, and the reason for any instance of inaccessibility.

Recognizes Speaker Emanuel "Chris" Welch and congratulates him on the fifth anniversary of his historic speakership. Looks forward to his continued leadership on behalf of the people of our State.

Amends the Abused and Neglected Child Reporting Act. Expands the definition of "abused child" to include a child whose parent or immediate family member, or any person responsible for the child's welfare, or any individual residing in the same home as the child, or a paramour of the child's parent engages in a pattern of conduct or communications directed toward such child, meaning 2 or more instances of conduct or communication, that a reasonable person would understand as intended to groom, seduce, solicit, lure, or entice the child for the purpose of committing any sex offense or engaging in sexual misconduct against such child. Defines "sexual misconduct" to mean, but not be limited to, any verbal, nonverbal, written, or electronic communication or physical activity, by a person responsible for the child's welfare to establish a romantic or sexual relationship with the child. Provides that such conduct or communications may include, but is not limited to: (1) a sexual or romantic invitation; (2) dating or soliciting a date; (3) engaging in sexualized or romantic dialog; or (4) making sexually suggestive comments that are directed toward or with the child. Amends the School Code. In provisions concerning sexual misconduct in schools, provides that guidelines established for certain situations and all available methods for how to report staff-student boundary violations within a school and to external agencies must be posted on the website, if any, of each school district, charter school, or nonpublic school and must be included in any staff, student, and (instead of or) parent handbook provided by the school district, charter school, or nonpublic school (instead of nonpublic, nonsectarian elementary or secondary school). In provisions concerning an employment history review, requires a job applicant to provide the name, address, telephone number, and other relevant contact information of the applicant's current employer only if the applicant has direct contact with children or students at the applicant's current employer. Provides that for a licensed substitute teacher who is seeking employment in more than one school district, a school district's regional office of education or intermediate service center shall collect and, at the request of the substitute teacher, share specified information and records. Provides that a regional office of education's or intermediate service center's participation in the employment history review shall be limited to collecting such information and records and sharing the information and records with the school district, school districts, or other regional offices of education or intermediate service centers. Sets forth other provisions concerning a regional office of education's or intermediate service center's participation in the employment history review and how long the review remains valid. In provisions concerning comprehensive health education programs, provides that no student in pre-K through 8th grade shall be required to take or participate in any class or course providing instruction in recognizing and avoiding sexual abuse if the parent or guardian of the student submits written objection thereto; and refusal to take or participate in such class or course shall not negatively impact a student's academic standing. Requires each school to give not less than 5 days' written notice to the parents or guardians of such students before commencing the class or course.

Commends and thanks Mika Baugher for her many years of committed service to the Illinois General Assembly and the people of the State of Illinois. Wishes her continued success in her future endeavors.

Appropriates $430,000 to the State Board of Education to distribute to the Lake County Tech Campus for operational expenses. Effective July 1, 2026.

Condemns, in the strongest possible terms, any proposal, threat, or effort to invade, annex, or forcibly seize Greenland or any other territory of a United States treaty ally. Expresses support for the United States' enduring commitment to the North Atlantic Treaty Organization (NATO), to the sovereignty of allied nations, and to the principle that disputes among friends are resolved through diplomacy, not violence. Affirms that wars of aggression against allies are morally indefensible, strategically catastrophic, and incompatible with the values and obligations of the United States under international law. Calls upon all elected officials, regardless of party or office, to reject rhetoric and policies that would place American service members in the position of betraying allies and committing acts of unjust war. Expresses commitment to peace, alliance, and the rule of law.

Reinserts the provisions of the introduced bill and House Amendment No. 1.

Amends the Election Code. Provides that the State Board of Elections shall exercise the powers to impose campaign disclosure penalties; to hear and adjudicate alleged violations of registration requirements; to revoke or suspend the raffle licenses of political committees that violate the Raffles and Poker Runs Act; and to inform the Attorney General or the State's Attorney of credible alleged criminal violations.

Amends the Governmental Account Audit Act. Provides that, beginning in fiscal year 2027, any governmental unit receiving revenue of less than $1,500,000 (rather than $850,000) in the immediately preceding fiscal year shall, in lieu of causing an annual audit of the accounts of the unit to be made, either (i) cause an audit of the accounts of the unit to be made once every 4 years and file with the Comptroller an annual financial report containing information required by the Comptroller or (ii) file with the Comptroller an annual financial report containing information required by the Comptroller, a copy of which has been provided to each member of that governmental unit's board of elected officials, presented either in person or by a live phone or web connection during a public meeting, and approved by a 3/5 majority vote. Provides that, beginning in fiscal year 2027, governmental units receiving revenue of $1,500,000 or more (rather than $850,000) in the immediately preceding fiscal year shall, in addition to complying with the requirements for audits and audit reports, file with the Comptroller the financial report and immediately make one copy of the audit report and one copy of the financial report a part of its public record as required by the Act. Makes conforming changes. Effective immediately.