Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the Department of Revenue may audit both the marketplace seller and the delivery network company for a qualified delivery network sale. Provides that, with respect to a qualified delivery network sale made on or after the effective date of the amendatory Act, a delivery network company may deduct or exclude from its tax liability the amount of tax that the delivery network company paid to the marketplace seller in connection with the qualified delivery network sale.

Creates the Home Construction Cost Reduction Act. Provides that the Act shall only apply to single-family homes. Provides that municipalities may not prohibit factory-built, single-family homes that comply with (1) a national building safety code; (2) rules adopted by State agencies that satisfy the requirements of the Act; and (3) all local architectural, aesthetic, and design standards applicable to site-built homes in the same district. Provides that a State agency may not impose requirements on home construction that are inconsistent with any national building safety code unless the State agency provides (i) a housing cost impact statement; (ii) a compelling public safety concern that would be addressed by the additional requirements; and (iii) notice to the General Assembly in the manner specified in the Act. Provides that each housing cost impact statement shall include (1) an estimate, in dollars, of how the proposed rule would increase the cost to construct a single-family home or factory-built home; (2) an estimate of how the proposed rule would increase the time required to construct a single-family home or factory-built home; (3) a description of how the proposed rule deviates from national building safety codes; (4) whether a lower-cost compliance alternative to the proposed rule exists; and (5) whether the requirements of the proposed rule would disproportionately affect rural or low-income homebuyers. Provides that a rule adopted after the effective date of the Act without a housing cost impact statement is void. Provides that, if a State agency fails to approve or deny a construction-related permit within 45 days, then the permit is deemed approved. Provides that the State shall waive all State-level permitting, inspection, and plan review fees for the construction of starter homes. Provides that a State agency may not increase any permitting, inspection, or plan review fee applicable to the construction of single-family homes for 5 years following the effective date of the Act. Provides that, on or before January 31 of each year, the Department of Commerce and Economic Opportunity shall submit a written report containing specified information to the General Assembly. Provides that the Act is repealed 5 years after the effective date of the Act. Effective immediately.

Amends the School Code. Provides that all mandated categorical programs under the Code and the School Breakfast and Lunch Program Act shall be funded at 100% of their required levels as calculated by the State Board of Education, without proration. Provides that, beginning with Fiscal Year 2027, the General Assembly shall appropriate funds for each fiscal year sufficient to fully reimburse school districts for all services and costs under mandated categorical programs, as required under the Code. Requires the State Board to annually provide to the General Assembly, no later than May 1 of each year, the appropriation levels needed to fully fund mandated categorical grant funding for the upcoming fiscal year. With respect to the evidence-based funding formula, provides that the State shall increase annual new State funds to ensure full funding of the formula beginning with Fiscal Year 2027. Requires the State Board to annually determine and report the amount necessary to bring all Tier 1 and Tier 2 organizational units to 100% of their adequacy targets, and requires the General Assembly to appropriate sufficient funds to meet this requirement no later than Fiscal Year 2027. Provides that no organizational unit may receive less than the amount determined under the formula in any fiscal year. Effective immediately.

Amends the Regulatory Sunset Act. Changes the repeal date of the Cemetery Oversight Act, the Community Association Manager Licensing and Disciplinary Act, the Detection of Deception Examiners Act, the Home Inspector License Act, the Real Estate Appraiser Licensing Act of 2002, the Registered Interior Designers Act, and the Landscape Architecture Registration Act to January 1, 2032 (rather than January 1, 2027). Amends the Auction License Act. Makes changes in provisions concerning necessity of license; expiration, renewal, and restoration; nonresident auctioneer reciprocity; and illegal discrimination. Repeals provisions concerning actions for compensation. Amends the Registered Interior Designers Act. Makes changes in provisions concerning the Board of Registered Interior Design Professionals; application requirements for registration; expiration, renewal, and restoration; and appropriations, investments, and audits. Amends the Landscape Architecture Registration Act. Makes changes in provisions concerning the reproducible seal; the Registered Landscape Architecture Registration Board; disposition of funds; violations and civil penalties; and grounds for discipline. Amends the Community Association Manager Licensing and Disciplinary Act. Makes changes in provisions concerning insurance and the segregation of accounts; renewals, restoration, and persons in military service; illegal discrimination; and appointment of a hearing officer. Amends the Detection of Deception Examiners Act. Makes changes in provisions concerning applications for original licenses; investigations; and applicants who are Examiners. Amends the Home Inspector License Act. Makes changes in provisions concerning the necessity of licensure; renewal; endorsement; and illegal discrimination. Amends the Real Estate Appraiser Licensing Act of 2002. Makes changes in provisions concerning necessity of a license; illegal discrimination; and investigations, notice, and hearings. Amends the Appraisal Management Company Registration Act. Makes changes in provisions concerning disciplinary actions. Repeals provisions concerning bonds of registrants. Makes other changes. Effective immediately.

Amends the Illinois Enterprise Zone Act. In provisions concerning High Impact Businesses, adds utility-scale brownfield site photovoltaic projects and over 5,000 kilowatts and utility-scale solar projects to High Impact Businesses that may be located, at the time of designation, in an enterprise zone. Amends the Illinois Power Agency Act. Provides that "brownfield site photovoltaic project" includes photovoltaics that are interconnected to an electric utility, a municipal utility, a public utility, or an electric cooperative, where at least 50% of the acreage occupied by the photovoltaics is located on the property regulated under specified United States Environmental Protection Agency or Illinois Environmental Protection Agency programs. Makes other changes

Amends the Illinois Municipal Code. Provides that, notwithstanding any other provision of law, for a municipality that has a population of at least 80,000 and that has adopted the managerial form of municipal government, a candidate's petition for nomination shall contain at least the number of signatures equal to 3% of the total vote cast for all candidates for mayor at the last preceding election for mayor in the municipality. Effective immediately.

Amends the Community-Integrated Living Arrangements Licensure and Certification Act. Changes the number of recipients from 8 or fewer to 12 or fewer in the definition of community-integrated living arrangement.

Amends the Environmental Protection Act. Provides that all National Pollutant Discharge Elimination System permits authorizing a discharge from a facility designated by the Environmental Protection Agency and the United States Environmental Protection Agency as a major facility, shall, at a minimum, require for publicly owned treatment works, periodic sampling of influent, effluent, and biosolids for all perfluoroalkyl and polyfluoroalkyl substances for which there are accredited wastewater analytical methods and, for all other facilities, periodic effluent sampling for all perfluoroalkyl and polyfluoroalkyl substances for which there are accredited wastewater analytical methods. Provides that the Agency shall require any NPDES permit application for a discharge of wastewater that has potential to contain perfluoroalkyl and polyfluoroalkyl substances to fully characterize the discharge through sample results for all perfluoroalkyl and polyfluoroalkyl substances for which there are accredited wastewater analytical methods. Provides that the Agency shall not issue any permit under specified provisions for the land application of a sludge or biosolids unless the application includes sample results for the sludge or biosolids for all perfluoroalkyl and polyfluoroalkyl substances for which there are accredited wastewater analytical methods. Provides that any permit issued under specified provisions for the land application of a sludge or biosolids shall require, at minimum, periodic sampling of the sludge or biosolids for all perfluoroalkyl and polyfluoroalkyl substances for which there are accredited wastewater analytical methods.

Amends the Student Online Personal Protection Act. Provides that a student, school, or parent that has been injured or aggrieved by a violation of the Act may bring an action in a court of competent jurisdiction against the person or entity that violated the Act. Specifies that the provisions establishing a private right of action do not limit the Attorney General's enforcement authority under the Act.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that an exemption for farm machinery and equipment applies if the equipment is used for certain purposes (currently, primarily used for those purposes).

Mourns the death of Joseph A. Angotti of Monmouth.

Amends the Clerks of the Courts Act. Increases the filing fee and appearance fee in civil actions. Requires $5 of those fees to be deposited into the Guardianship and Advocacy Fund. Provides that no fee may be charged for accounts filed for guardianships established for minors under the Minors Article of the Probate Act of 1975 or for disabled adults of the Probate Act of 1975. Provides that no fee may be charged for a commitment petition or petition for discharge under the Mental Health and Developmental Disabilities Code. Repeals the provisions imposing the guardianship and advocacy operations fee.

Amends the Property Tax Code. Provides that whether or not a county is subject to the Property Tax Extension Limitation Law, if that county has enjoyed, and continues to enjoy, an aggregate extension increase of not less than 4.5% per year, and this aggregate extension increase has been enjoyed and is enjoyed cumulatively and in compound fashion for a period of not less than 3 years, then in the fourth and in all succeeding years the county shall be subject to an aggregate extension limitation increase that shall not exceed 3% per year. Provides that an exception to this countywide aggregate extension increase of 3% per year shall be enjoyed by a county that successfully seeks approval by referendum from release from this cap on countywide aggregate extensions.

Appropriates $6,000,000 from the General Revenue Fund to the Department of Agriculture for asset owner tax credits. Effective July 1, 2026.

Amends the Legislative Audit Commission Act. Provides that, if the Legislative Audit Commission, in its discretion, believes that investigative authority over a matter should be referred to the Executive Ethics Commission to investigate a State agency or executive office, it shall be referred by a majority vote by the Commission. Provides that the Auditor General may provide advice to the Commission on transferring investigative authority to the Executive Ethics Commission. Amends the Illinois State Auditing Act and the State Officials and Employees Ethics Act to make conforming changes.