Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Creates the Small Communities Health and Safety Grant Program. Provides that the Department of Commerce and Economic Opportunity shall use funds deposited into the Small Communities Health and Safety Competitive Grant Fund to create and administer a statewide, competitive grant for municipalities and units of local government with populations under 50,000 to make capital and infrastructure improvements that promote and support the health and safety of residents of those municipalities and to pay for the ordinary and contingent expenses of the program. Provides that the Department shall receive and consider applications from eligible municipalities and units of local government for grants. Amends the State Finance Act. Creates the Small Communities Health and Safety Competitive Grant Fund as a special fund in the State Treasury. Amends the Build Illinois Bond Act. Provides that, beginning in fiscal year 2027, in each fiscal year, the State Comptroller shall order transferred and the State Treasurer shall transfer from the Build Illinois Bond Fund to the Small Communities Health and Safety Competitive Grant Fund a portion of the amount set aside for capital improvements not to exceed $70,000,000.

Creates the Sports Tourism and Regional Strengthening Act. Contains legislative findings regarding the value of women's professional sports facilities for the economic and cultural development of the State of Illinois. Effective immediately.

Reinserts the provisions of House Amendment No. 1 with changes. Removes provisions of the Illinois Power Agency Act extending a home rule preemption concerning taxes or fees related to the generation of electricity. Removes provisions extending the following income tax credits: (1) the research and development credit; (2) the angel investment credit; (3) the apprenticeship education expense credit; and (4) the River Edge Redevelopment Zone credit. Effective immediately.

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 Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2027, the exclusion amount shall be the applicable exclusion amount calculated under Section 2010 of the Internal Revenue Code, including any deceased spousal unused exclusion amount (currently, the exclusion amount for Illinois estate tax purposes is $4,000,000). Effective immediately.

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.

Amends the Hospital Licensing Act. Requires each hospital licensed under the Act to submit to the Department of Public Health a financial resolution plan with the specified information for the rapid and orderly resolution of finances and operations in the event of material financial distress. Establishes further reporting requirements and penalties. Includes financial resolution plans in the list of information subject to disclosure to the public from the Department. Amends the Illinois Public Aid Code. Sets forth provisions concerning financial reporting requirements for nonexempt hospitals. Provides that, if a hospital has not filed the required information within 45 days after the close of the quarterly reporting period, the Department of Healthcare and Family Services shall suspend specified authorized payments until the Department receives the required information. Provides that the Department may adopt rules, including emergency rules, necessary to implement financial reporting requirements for nonexempt hospitals. Amends the Illinois Administrative Procedure Act to authorize emergency rulemaking.

Creates the Neurodegenerative Disease Patient Protection and Progress Act. Requires the Department of Public Health to convene a Neurodegenerative Disease Advisory Council within the Department. Sets forth provisions concerning the membership of the Advisory Council, terms of the members, meetings of the Advisory Council, and administrative support, and duties of the Advisory Council Provides that the Director of Public Health shall designate or hire a full-time Neurodegenerative Disease Coordinator within the Department to implement and administer the Act. Requires the Coordinator, acting through and under the supervision of the Director, and with input from the Advisory Council, to develop and publish a State plan to address neurodegenerative diseases. Sets forth required components of the Plan. Establishes a voluntary statewide clinical and population registry to collect de-identified information and, with the patient's informed consent, limited identifying information, to (i) improve understanding of burden imposed by neurodegenerative diseases, natural history, and outcomes, (ii) facilitate public health planning and service delivery, and (iii) support research consistent with applicable privacy protections. Establishes the Neurodegenerative Disease Research Support And Grant Fund to make grants to public or private not-for-profit entities for the purpose of conducting neurodegenerative disease research. Sets forth provisions concerning equity and rural access; coordination with federal programs, academic centers, and private partners; reporting; limitations; and rulemaking. Amends the State Finance Act to make a conforming change. Effective immediately.

Creates the Liability Insurance for Day Care Providers Act. Provides that the Department of Insurance and the Department of Early Childhood, in consultation with community partners, shall conduct a survey that shall include, but not be limited to, specified subjects concerning the accessibility of liability insurance for day care providers. Requires the Department of Insurance and Department of Early Childhood to develop a finalized report of the survey and submit the findings of the report to the relevant community partners, the General Assembly, and the Governor no later than one year after the effective date of the Act. Effective immediately.

Amends the Illinois Income Tax Act. Provides that the research and development credit applies on a permanent basis. Effective immediately.

Amends the Children and Family Services Act. Requires the Department of Children and Family Services, as the State agency responsible for administering federal funds in accordance with Title IV-E of the Social Security Act, to apply to the Administration for Children and Families within the U.S. Department of Health and Human Services for approval to amend the State's Family First Title IV-E Prevention Plan to implement a Community Pathway for Parents as Teachers model that allows at-risk families to access needed services through community-based referrals from organizations that offer evidence-based programs aimed at preventing foster care entry. Provides that the Community Pathway for Parents as Teachers model shall target families with children age 0 through 5 years and provide parents with child development knowledge and parenting support to help prevent child abuse and neglect. Provides that the Community Pathway for Parents as Teachers model shall be an alternative prevention strategy to the Department's traditional child protection approach by better facilitating families' accessibility to needed services, without child welfare involvement, through the integration of the existing Parents as Teachers model administered and supported by the Parents as Teachers Illinois State Office. Provides that Title IV-E funding shall be used to support and expand the network of community-based services and supports for children and families under the existing Parents as Teachers model. Requires the Department to collaborate with the Parents as Teachers Illinois State Office, the Illinois State Board of Education, and any other relevant agency in the development of the Community Pathway for Parents as Teachers model.

Proposes to amend the Executive Article of the Illinois Constitution. Prohibits a person from serving more than two terms as Governor. Effective upon being declared adopted. Applies to the gubernatorial election in 2030 and thereafter.

Amends the Counties Code, the Township Code, and the Illinois Municipal Code. Provides that, if a county, township, or municipality does not approve, conditionally approve, or disapprove a development document within 90 days after receiving the development document, any required review of the document may be performed by a person who is not the applicant or the person whose work is the subject of the application if that person is (A) employed by the county, township, or municipality to review development documents; (B) employed by another unit of local government to review development documents if the county, township, or municipality has approved the person to review development documents; or (C) a licensed professional engineer, structural engineer, or architect. Provides that, if a county, township, or municipality does not conduct a required development inspection within 90 days after receiving a development document for a development permit that would require an inspection, then the inspection may be conducted by a person who is not the owner of the land or improvement to the land that is the subject of the inspection or a person whose work is the subject of the inspection if that person is (A) certified to inspect buildings by the International Code Council; (B) employed by the county, township, or municipality as a building inspector; (C) employed by another unit of local government as a building inspector if the county, township, or municipality has approved the person to perform inspections; or (D) a licensed professional engineer, structural engineer, or architect. Provides that a county, township, or municipality may not impose a fee related to the review of a development document or a development inspection conducted under the provisions. Provides that a person may appeal to the county board, the township board, or the corporate authorities of the municipality (1) a decision to conditionally approve or disapprove a development document made by the county, township, or municipality or a person authorized perform the review of the document under the provisions or (2) a decision regarding a development inspection conducted by the county, township, or municipality or a person authorized to perform the development inspection under the provisions. Limits home rule powers.

Amends the Property Tax Code. Provides that the exemption for charitable purposes applies to organizations that are exempt under specified provisions of the Internal Revenue Code.

Creates the Local Government Business Anti-Poaching Act. Provides that no municipality or county shall offer after the effective date of the Act any incentive to a business or corporation to move its headquarters located in Illinois, or any part of its business located in Illinois, away from the current location. Defines "incentive". Limits home rule powers. Amends the Tax Increment Allocation Redevelopment Act of the Illinois Municipal Code. Adds 2 factors to the determination of a "blighted area" for improved, industrial, commercial, and residential buildings or improvements: (i) if the redevelopment project area has had an annual average unemployment rate of at least 120% of the State's annual average unemployment rate; and (ii) if the redevelopment project area has a poverty rate of at least 20%, 50% or more of children in the redevelopment project area participate in the federal free lunch program, or 20% or more households in the redevelopment project area receive assistance under the Supplemental Nutrition Assistance Program. Removes or modifies various factors from the definitions of "blighted area" and "conservation area" for improved and vacant areas. Provides that a new redevelopment project shall have a completion date no later than December 31st of the 10th year after the ordinance was adopted (rather than the 23rd year) and may be extended to 15 years (rather than 35 years). Provides that the joint review board and municipality shall approve surplus funds and extensions of redevelopment project area completion dates. Provides that surplus funds shall be distributed annually within 90 days (rather than 180 days) after the close of a municipality's fiscal year. Provides that a new or modified redevelopment project area that overlaps with any existing redevelopment project area shall not be approved. Provides that 10% of the moneys deposited into the special tax allocation fund shall be transferred, by the municipal treasurer, to the local chamber of commerce or chambers of commerce representing the redevelopment project area no later than 30 days after each deposit to the tax allocation fund. Makes other changes. Effective July 1, 2026, except that provisions concerning the Local Government Business Anti-Poaching Act are effective immediately.