Amends the Legislative Accessibility Act. Makes a technical change in a Section concerning the short title.

Amends the State Mandates Act. Provides that any State mandate regarding any subject matter enacted on or after the effective date of the amendatory Act that necessitates additional expenditures from local government revenues shall be void and unenforceable unless the General Assembly makes necessary appropriations and reimbursements to implement that mandate. Provides that the failure of the General Assembly to make necessary appropriations and reimbursements shall relieve the local government of the obligation to implement any State mandate. Makes conforming changes. Amends the Property Tax Extension Limitation Law in the Property Tax Code. Provides that a taxing district shall reduce its aggregate extension base for the purpose of lowering its limiting rate for future years upon referendum approval initiated by the submission of a petition by the voters of the district. Provides that the extension limitation shall be: (a) the lesser of 5% or the average percentage increase in the Consumer Price Index for the immediately preceding 10 years; or (b) the rate of increase approved by the voters. Amends the Illinois Income Tax Act. Increases distributions into the Local Government Distributive Fund on and after August 1, 2025. Effective immediately.

Amends the Illinois Food, Drug and Cosmetic Act. Provides that a full-service restaurant or quick-service restaurant shall not provide single-use plastic disposable foodware items to a consumer ordering or purchasing dine-in food unless requested by the consumer and that plastic drinking straws must be provided when specifically requested. Provides that single-use plastic disposable foodware items that are provided may not be packaged in plastic. Provides that a food dispensing establishment or takeout food delivery service must provide options for a customer to request disposable foodware items separate from the customer's order, with certain requirements. Provides that a full-service restaurant or quick-service restaurant offering condiments may use dispensers rather than prepackaged disposable condiment packets. Provides that a full-service restaurant or quick-service restaurant must post a sign indicating that single-use plastic disposable foodware will be made available upon request or at a self serve station. Provides that a full-service restaurant or quick-service restaurant may make single-use plastic straws available to customers ordering or purchasing dine-in food by making available dispensers or certain other means if a sign is posted encouraging the reduction of the use single-use plastics. Provides for a civil penalty of $25, after a first notice of violation, for each day a full-service restaurant or quick-service restaurant is in violation, paid to the Department of Public Health. Defines terms. Effective January 1, 2026.

Amends the Recreational Trails of Illinois Act. Repeals provisions relating to the off-highway vehicle trails public access sticker and the Off-Highway Vehicle Usage Stamp. Amends the Counties Code, Township Code, and Illinois Municipal Code. Provides that, except as provided by specified provisions of the Illinois Vehicle Code, a county, township, and municipality may enact any regulation as it relates to the operation of an all-terrain vehicle, off-highway motorcycle, and recreational off-highway vehicle within its jurisdiction. Amends the Illinois Vehicle Code. Removes registration fees for and some regulations of all-terrain vehicles, off-highway motorcycles, and recreational off-highway vehicles.

Amends the State Employees Article of the Illinois Pension Code. Makes a technical change in a Section concerning widow's annuities.

Amends the Lobbyist Registration Act. Makes a technical change in a Section concerning the short title.

Amends the Civil Administrative Code of Illinois. Makes a technical change in a Section concerning the short title.

Amends the Property Tax Code. Provides that no interest or penalties shall be imposed with respect to property that is included in a decedent's probate estate at the time of a delinquency if the representative of the decedent's estate applies with the county treasurer for a waiver of those amounts and is granted that waiver. Provides that the waiver shall apply beginning on the date of the decedent's death until the earlier of either: (i) the date on which the property is sold, transferred, or conveyed or (ii) the date on which the estate is closed.

Amends the Liquor Control Act of 1934. Makes a technical change in a Section concerning the short title.

Amends the Illinois Vehicle Code. Provides that, notwithstanding any other provision of the Code or any rule adopted under the Code, a nonresident who is employed as a public safety worker may operate in this State an authorized emergency vehicle if the nonresident possesses the license class required by the nonresident's state of residence to operate similar equipment and the nonresident has completed the Fire Service Vehicle Operator program of the Illinois State Fire Marshal.

Amends the Illinois Pension Code. Makes a technical change in a Section concerning State employees.

Amends the Limited Worker Cooperative Association Act. Makes a technical change in a Section concerning the short title.

Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning the short title.

Amends the Uniform Interstate Family Support Act. Makes a technical change in a Section concerning initiating and responding tribunals.

Amends the Illinois Police Training Act. Defines a "basic training candidate" to mean a person enrolled in basic training school who is not a full-time or part-time law enforcement officer. Requires the Illinois Law Enforcement Training Standards Board to select and certify schools within the State of Illinois for the purpose of providing basic training for basic training candidates and to create curriculum and minimum basic training requirements for basic training candidates.