Amends the Medical Assistance Article of the Illinois Public Aid Code. Provides that for dates of service starting July 1, 2025, reimbursement calculations and direct payment for services provided by facilities licensed under the ID/DD Community Care Act are the responsibility of the Department of Healthcare and Family Services instead of the Department of Human Services. Requires appropriations for the facilities licensed under the ID/DD Community Care Act to be shifted from the Department of Human Services to the Department of Healthcare and Family Services. Provides that nothing shall prohibit the Department of Healthcare and Family Services from paying more than the rates specified in the Code. Requires the Department of Healthcare and Family Services to work with the Department of Human Services to study and review the reimbursement calculations and direct payments for facilities licensed under the ID/DD Community Care Act and for facilities licensed under the MC/DD Act. Effective July 1, 2025.

Amends the Telehealth Act. Provides that no health care provider, health care facility, or associated entity shall impose or collect a facility fee in connection with any telehealth services provided to patients in the State of Illinois. Provides that the prohibition does not apply to any fees that are directly related to in-person services that may be required to supplement telehealth care if such fees are itemized and clearly communicated to the patient before the in-person services are provided.

Amends the Property Tax Code. Provides that the assessed value of non-income producing wooded acreage property may not exceed the product of the assessed value of the property for the immediately preceding assessment year multiplied by 104%. Effective immediately.

Reinserts the provisions of the introduced bill with the following changes. Corrects grammatical, typographical, terminology, and formatting errors. Further amends the Board of Higher Education Act. Grants the Board of Higher Education the power and duty: to accept gifts, grants, or legacies from any source when made for higher education purposes; to create and participate in the conduct and operation of any corporation, joint venture, partnership, association, or other organizational entity that has the power (i) to acquire land, buildings, and other capital equipment for the use and benefit of higher education and students in the State; (ii) to accept gifts and make grants for the use and benefit of higher education and students in the State; (iii) to aid in the instruction and education of students in the State; and (iv) to promote activities to acquaint residents of the State with the facilities of the various institutions of higher education; and to distribute such other grants as may be authorized or appropriated by the General Assembly for which the Board may adopt any rules necessary for the purposes of implementing and distributing funds pursuant to an authorized or appropriated grant. Effective immediately.

Amends the Open Meetings Act. In provisions regarding training, requires the Public Access Counselor to complete an accessibility review for electronic training under the Illinois Information Technology Accessibility Act and rules adopted under that Act. Provides for procedures to bring the training into compliance with the Illinois Information Technology Accessibility Act. Requires the establishment of an accessibility helpline, with certain requirements.

Creates the Statewide Innovation Development and Economy Act. Provides that the purpose of the Act is to promote, stimulate, and develop the general and economic welfare of the State and its communities and to assist in the development and redevelopment of major tourism, entertainment, retail, and related projects within eligible areas of the State, thereby creating new jobs, stimulating significant capital investment, and promoting the general welfare of the citizens of the State, by authorizing municipalities and counties to issue sales tax and revenue (STAR) bonds for the financing of STAR bond projects and to otherwise exercise the powers and authorities granted to municipalities to provide incentives to create new job opportunities and to promote major tourism, entertainment, retail, and related projects within the State. Provides that the Office of the Governor, in consultation with the Department of Commerce and Economic Opportunity, shall have final approval of all STAR bond districts and STAR bond projects established under the Act, which may be established throughout the 10 Economic Development Regions in the State as established by the Department of Commerce and Economic Opportunity. Provides that regardless of the number of STAR bond districts established within any Economic Development Region, only one STAR bond project may be approved in each of the 10 Regions, excluding projects located in STAR bond districts established under the Innovation Development and Economy Act. Provides that each STAR bond district in which a STAR bonds project has been approved may only receive 50% of the total development costs up to $75,000,000 in State sales tax increment. Provides that a STAR bond district under the Act may not be located either entirely or partially inside of a municipality with a population in excess of 2,000,000. Amends the Illinois State Auditing Act. Changes the jurisdiction of the Auditor General to make post audits and investigations under the Act or Constitution. Amends the State Finance Act. Amends the Illinois Municipal Code. Amends the Counties Code. Amends the Metro-East Park and Recreation District Act. Amends the Local Mass Transit District Act. Creates the Advancing Innovative Manufacturing for Illinois Tax Credit Act. Creates the Advancing Innovative Manufacturing for Illinois Tax Credit program administered by the Department of Commerce and Economic Opportunity. Provides that the Program shall provide investment tax credit incentives to eligible manufacturers of critically demanded goods. Amends the Illinois Income Tax Act to make conforming changes. Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Makes changes concerning data centers. Provides that the Department of Commerce and Economic Opportunity may award grants to match the funds received by a business through an SBIR/STTR Phase I proposal up to a maximum of $75,000 (currently, $50,000). Provides that the Department of Commerce and Economic Opportunity may award grants to match the funds received by a business through an SBIR/STTR Phase II proposal up to a maximum of $250,000. Amends the Illinois Income Tax Act to make changes concerning the apprenticeship education expense credit. Amends the Economic Development for a Growing Economy Tax Credit Act. Makes changes authorizing additional Agreements under the Act. Amends the Illinois Enterprise Zone Act to provide that certain economic development authorities may designate additional Enterprise Zones. Amends the Illinois Income Tax Act. Provides that, if compensation is paid through a loan out company, as defined under the Film Production Services Tax Credit Act of 2008, if the compensation is considered compensation paid in this State, and if the compensation is for in-State services performed for a production that is accredited under the Film Production Services Tax Credit Act of 2008 and concludes on or after July 1, 2025, then the production company or its authorized payroll service company shall be considered the employer for the purpose of withholding tax on that compensation and shall withhold at the tax rate provided in the Act on all payments to loan out companies for services performed in Illinois by the loan out company's employees. Specifies that nonresident employees of loan out companies who perform services in Illinois shall be considered taxable nonresidents and shall be subject to the tax under the Act in the taxable year in which the employee performs services in Illinois. Amends the Film Production Services Tax Credit Act of 2008. Modifies the definitions of the terms "credit", "Illinois labor expenditure", and "Illinois production spending". Provides that a taxpayer shall not be awarded any new credits under the Act for tax years beginning on or after January 1, 2039 (rather than 2033). Contains other provisions. Amends the Film Production Services Tax Credit Act of 2008. Provides that the term "Illinois labor expenditure" does not include: (1) above-the-line spending exceeding 40% of the total Illinois production spending for the production, unless the Department of Commerce and Economic Opportunity determines that the inclusion of such excess above-the-line spending is necessary for the production to be accredited; (2) above-the-line spending paid to related parties that exceeds, in the aggregate, 12% of the total Illinois production spending for the production; or (3) below-the-line spending paid to a related party that exceeds the fair market value of the transaction. Defines "above-the-line spending" and "below-the-line spending". Provides that the term "Illinois production spending" includes the fair market value of any transaction that (i) is entered into between the taxpayer and a related party or the taxpayer and an unrelated party, (ii) is related to the accredited production, and (iii) has terms that reflect the fair market value of the transaction. Effective immediately.

Amends the Nurse Practice Act. Provides that registered professional nursing practice is a scientific process founded on a professional body of knowledge. It is a learned profession based on the understanding of the human condition across the life span and environment, includes all nursing specialties, and means the performance of any nursing act based upon professional knowledge, judgment, and skills acquired by means of completion of an approved professional nursing education program. Provides that registered professional nurses may delegate nursing interventions and tasks (rather than nursing interventions) to other registered professional nurses and licensed practical nurses based on a comprehensive nursing assessment. Provides that registered professional nurses may delegate tasks to unlicensed personnel based on a comprehensive nursing assessment. Provides that a registered professional nurse is prohibited from delegating work requiring nursing knowledge, assessment, judgment, inference, decision making (including medication administration), the development of a plan of care, and the evaluation of a plan of care to unlicensed non-nurse personnel. Removes provisions concerning delegation of nursing interventions and administration of medications in community-based or in-home care settings. Makes other changes. Effective August 1, 2025.

Mourns the death of Mattie R. Luck of Springfield.

Amends the Illinois Antitrust Act. Requires the Attorney General to consent to covered transactions of health care facilities before a covered transaction may take effect.

Amends the Firearm Concealed Carry Act. In provisions prohibiting a person licensed under the Act from knowingly carrying a firearm on or into a building or portion of a building under the control of a unit of local government, provides that a retired police officer may carry a concealed firearm on the premises of the retired officer's former governmental employer if (i) the retired officer is authorized to carry a concealed firearm under the Law Enforcement Officers Safety Act of 2004 and (ii) the retired officer's actions are authorized by ordinance.

Amends the Property Tax Code. Provides that, when the county, as trustee, files one petition for more than one delinquent tax lien or certificate, the county may request that the court issue a tax deed to the county, as trustee, without holding a judicial tax deed auction. Provides that the county shall offer the parcel for sale at a public auction within 120 days of recording the tax deed. Sets forth requirements for the county auction. Provides that any owner of property sold under any provision of the Code who sustains loss or damage by reason of the issuance of a tax deed shall have the right to recover surplus equity that was lost in the property through an award of indemnity. Amends the Mortgage Rescue Fraud Act. Provides that a distressed property conveyance contract must contain a statement that the property owner may have the right to obtain money for any equity lost if a tax deed is issued. Effective immediately.

Amends the Terrorism Article of the Criminal Code of 2012. Provides that "terrorist act" includes any act that is intended to cause or create and does cause or create substantial damage to or destruction of any building or facility containing an entity providing reproductive health care as the term is defined in the Reproductive Health Act. Provides in the offense of causing a catastrophe that "vital public facility" includes an entity providing reproductive health care as the term is defined in the Reproductive Health Act. Effective immediately.

Amends the Boat and Registration and Safety Act. Removes language that provides that a Boating Safety Certificate is not required by a person using only an electric motor to propel the motorboat.

Amends the Illinois Income Tax Act. Makes changes in provisions concerning (i) an addition modification for interest paid, accrued, or incurred to a person who would be a member of the taxpayer's unitary business group but for the fact that the person is ordinarily required to apportion business income under different provisions of the Act and (ii) an addition modification for intangible expenses and costs otherwise allowed as a deduction in computing the taxpayer's base income that were paid, accrued, or incurred to a person who would be a member of the taxpayer's unitary business group but for the fact that the person is ordinarily required to apportion business income under different provisions of the Act. Effective immediately.

Amends the Illinois Vehicle Code. Provides that vehicles shall be inspected every 2 years on a schedule that begins either in the fifth, seventh, or later calendar year (rather than second, fourth, or later calendar year) after the vehicle model year.