Creates the Building Remedies to End Abusive Tear Gas and Harmful Exposures Act. Establishes the Chemical Agent Review Board within the Department of Public Health, and sets forth the Board's membership and duties. Prohibits deployment or possession of lachrymatory agents in the State, except for limited purposes. Requires the Department to adopt rules for approval of pepper spray formulations, including safety standards, testing protocols, and restrictions on delivery mechanisms. Directs the Department to maintain a public database of approved formulations and adverse event reports. Provides for reporting of chemical irritant deployments other than for personal self-defense. Creates a private right of action and enforcement authority for the Attorney General and certain organizations, with remedies including damages, civil penalties, and injunctive relief. Establishes the Illinois Human Rights Enforcement Fund. Includes home rule limitation and severability provisions and transition and compliance periods. Amends the State Finance Act to make conforming changes. Effective immediately.

Amends the Illinois Procurement Code. Provides that provisions of the Code concerning single prime projects in which a public institution of higher education is a construction agency awarding building construction contracts in excess of $250,000 apply through December 31, 2032 (currently, December 31, 2026). Effective immediately.

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that, for persons dying on or after January 1, 2027, the exclusion amount is $8,000,000. Provides that, for persons dying on or after January 1, 2028, the exclusion amount shall be adjusted according to the inflation adjustment described in the Internal Revenue Code. Provides that the exclusion amount includes any deceased spousal unused exclusion amount available after a valid election is made under the Internal Revenue Code. Effective immediately.

Amends the Property Tax Code. Provides that, notwithstanding any other law, if an interest penalty for the delinquent payment of taxes is imposed and if collections of interest penalties are enjoyed by a county pursuant to that procedure, then the country collector shall place all of the proceeds from interest penalty payments collected thereby into a separate and distinct fund created within the country treasury for the delineation and distribution of interest penalties paid on property taxes that are past due as of the time payment is made. Further provides all moneys in the interest penalty fund created by each county under this provision shall, within 30 days of receipt by the county, be divided and distributed to (i) the county of record and (ii) all other proper authorities or persons, on the basis of proportionate share of the overall tax extension within which individual taxpayer delinquency and payment of interest penalties took place. Provides that, when making this distribution to a proper authority or person, the county collector may include a notification that the moneys so distributed are the result of interest penalties charged by the county as part of the overall enforcement by the county of the Code.

Amends the School Code. Provides that certain provisions concerning the recomputation and adjustment of a school district claim for general State aid or evidence-based funding shall end with Fiscal Year 2026. Provides that when a child from an orphanage, foster family home, other State agency, children's home, or State residential unit eligible for special education services is placed in a separate public day school, that school shall meet the programmatic requirements and regulations for separate public day schools. Provides that any funds appropriated for the Illinois Teaching Excellence Program must be used, among other purposes, for indirect costs necessary for Program operation. Provides that an annual retention bonus of up to $4,000 (rather than $4,000) per year for 2 consecutive years shall be awarded to National Board certified teachers employed in hard-to-staff schools and such funds must be disbursed equally on an annual basis among all qualified educators (rather than on a first-come, first-served basis). Makes other changes. Effective immediately.

Amends the Workers' Compensation Act. Provides that, on and after July 1, 2026, if a public employer files a petition to review an award of an arbitrator of the Commission, the award shall draw interest, retroactive to the date of the injury, at a rate equal to 10% or at a rate equal to the yield on indebtedness issued by the United States Government with a 26-week maturity next previously auctioned on the day on which the decision is filed, whichever is greater. Sets forth limitations on interest assessed under the provision. Defines "public employer". Effective July 1, 2026.

Amends the Wholesale Drug Distribution Licensing Act. Defines "virtual wholesale distributor". Provides that every virtual wholesale distributor that engages in virtual drug distribution of prescription drugs shall be licensed by the Department of Financial and Professional Regulation. Provides that a virtual wholesale distributor shall only contract with entities licensed under the Act to take physical possession of prescription drugs if the prescription drugs are being shipped into the State. Sets forth requirements for applicants for a virtual wholesale distributor license. Provides that a virtual wholesale distributor shall ensure that any licensed entity providing distribution services to the virtual wholesale distributor complies with certain requirements. Provides that a virtual wholesale distributor shall not operate out of a location that is a residence or personal dwelling. Makes conforming changes in provisions concerning definitions; unlicensed practice; the expiration of a license; rules and regulations; inspection powers of a pharmacy investigator; restrictions on transactions; wholesaler licensing complaints; violations of the Act; temporary suspension of a license; home rule preemption; and drugs in storage. Makes other changes. Effective immediately.

Creates the Screen Illinois Initiative Act. Authorizes the Department of Public Health to establish the Screen Illinois Initiative to increase the number of mobile health screening unit hubs in the State. Provides that the Screen Illinois Initiative funding shall be used to support the operations of the mobile health screening units by covering purchases, maintenance, salaries, and costs under the Act. Establishes requirements regarding the mobile health screening units and the protocols for follow-up care and appointments. Requires the Department of Public Health to adopt rules. Defines terms. Makes other conforming changes.

Amends the Hospital Provider Funding Article of the Illinois Public Aid Code. Provides that, beginning January 1, 2027, if an Illinois freestanding psychiatric hospital reopens a previously closed hospital facility within 4 calendar years of that hospital facility's closure, and the previously closed hospital facility qualified for fee-for-service supplemental payments, then the Illinois freestanding psychiatric hospital shall receive an annual payment equal to $200 per covered inpatient day contained in paid fee-for-service claims and $200 per paid fee-for-service outpatient claim for dates of service of the closed hospital facility in Calendar Year 2019 in the Department of Healthcare and Family Services' Enterprise Data Warehouse as of May 11, 2020. Provides that "closed hospital facility" includes hospitals that have been terminated from participation in the medical assistance program. Effective immediately.

Amends the Township Code. Provides that, in addition to all townships, all road district officers shall be subject to the Public Officer Prohibited Activities Act. Provides that, in addition to all requirements of specified provisions of the State Officials and Employee Ethics Act and specified provisions of the Public Officer Prohibited Activities Act, all townships shall adopt ordinances or resolutions that include the appointment or designation of an individual, commission, or committee to serve as the auditing entity that is responsible for receiving, hearing, investigating, adjudicating, and disposing of all complaints and allegations of improper governmental action, ethical misconduct, either under State or local laws, rules, ordinances, or policies by any official or employee of the township or any official or employee of a road district within the township. Provides that, if the township does not appoint an auditing entity, then the auditing entity shall be the State's Attorney of the county in which the unit of local government is located. Provides that the township's auditing entity shall have jurisdiction over any township assessor's or road district's offices, including all officials and employees of the township assessor's or road district's offices. Provides that, beginning in 2026, each officer, member, and employee of each township and road district must complete, at least annually, an ethics training program that equals or exceeds the minimum ethics training set forth in the model ethics training program developed by the Attorney General. Provides that, instead of enacting an ordinance, resolution, or policy, a township or road district, may, with the consent of the county board in which the township or road district is located, subject itself to the jurisdiction of that county's ethics officer or inspector general and all ethics laws applicable thereto, including all ethics policies, rules, regulations, and ordinances adopted by the county. Effective Immediately.

Amends the Uniform Crime Reporting Act. Provides that each law enforcement agency shall submit a report to the Illinois State Police after receiving a complaint of a hate crime or other bias-related complaint within 2 weeks of receiving the complaint. Describes information to be contained in the report. Provides that, when handling a hate crime or bias-related complaint, each law enforcement agency shall (1) approach victims in a sensitive and supportive manner; (2) reassure victims that appropriate investigative and enforcement methods will be used by the law enforcement agency to properly address the bias incident; (3) as required by the facts and circumstances surrounding the suspected or confirmed bias incident, ensure that a thorough and complete initial response investigation and a follow-up investigation are conducted, including providing for appropriate community relations activities and crime prevention programs; (4) refer the victims and the witnesses to the appropriate Office of Victim-Witness Advocacy or the Division on Civil Rights; (5) interact with concerned community service organizations, civic groups, and religious institutions regarding the bias incident; and (6) effectively calm victims and reduce their fear and alienation through direct, ongoing official communication regarding the bias incident. Provides that the Illinois State Police must identify patterns and analyze the information reported to it for the purpose of connecting the information to other reported crimes or incidents, create a reporting form or process to receive this information, review all reports, and disseminate to potentially affected law enforcement agencies and create a process for the sharing of all the reported incidents with law enforcement agencies across the State. Provides that each law enforcement agency shall identify a point of contact in regard to hate crime reporting within the agency and provide the Illinois State Police with that person's name and contact information. Provides that the Illinois State Police shall adopt rules identifying other bias-related complaints that must be reported. Makes a conforming change. Amends the Freedom of Information Act to exempt reports and information received under the hate crime and bias-related incident reporting under the Uniform Crime Reporting Act.

Amends the Local Governmental and Governmental Employees Tort Immunity Act. Includes "medical examiner's office" and "coroner's office" within the definition of "medical facility" in Article VI covering Hospital and Public Health Activities. Provides that nothing in the Act exonerates a public employee or medical facility from liability for injury proximately caused by any negligent or wrongful conduct, act, or omission, in the handling, identification, disposal, or treatment of a deceased human, or exonerates a local public entity whose employee, while acting in the scope of his or her employment, so causes such an injury. Applies only to causes of actions accruing on or after the effective date of the amendatory Act.

Amends the Illinois Income Tax Act. Creates an income tax deduction in an amount equal to the difference between (i) the homeowner's insurance premiums paid on the taxpayer's principal residence during the calendar year that begins during the taxable year for which the deduction is claimed and (ii) the homeowner's insurance premiums paid on the taxpayer's principal residence during the immediately preceding calendar year. Provides that the deduction applies only if the taxpayer has the same principal residence for the entirety of the current taxable year and the immediately preceding taxable year. Provides that, if 2 or more taxpayers are liable for the payment of homeowner's insurance on the same residence during a taxable year, only one such taxpayer may claim a deduction for that single property. Effective immediately.

Amends the Illinois Insurance Code. Provides that no company may impose renewal premium increases of more than 10% for specified lines of business unless the company mails or delivers by electronic means to the named insured and by electronic means to the Department of Insurance notice of the increase in renewal premium at least 60 days prior to the renewal or anniversary date. Provides that the rates and premium charges for every policy of automobile liability insurance shall include appropriate reductions as determined by the insurer for any insured over age 55 upon successful completion of the National Safety Council's Defensive Driving Course or a motor vehicle crash prevention course, including an eLearning course, that is found by the Secretary of State to meet or exceed the standards of the National Safety Council's Defensive Driving Course's 4-hour (rather than 8-hour) classroom safety instruction program or eLearning course. Creates the Rates for Automobile Insurance Article. Provides that rates shall not be excessive, inadequate, or unfairly discriminatory. Provides that a rate is reasonable and not excessive, inadequate, or unfairly discriminatory if it is an actuarially sound estimate of the expected value of all future costs associated with an individual risk transfer. Prohibits insurance providers from using an insured's zip code; credit score, credit-based insurance score, or any insurance score that uses or relies upon an insured's credit score; or age, if the insured is over 65 years of age, in any manner that increases an insured's premium, results in a nonrenewal of an insurance policy, or leads to the cancellation of an insurance policy. Requires credible State-specific loss experience to be used in the development of rates whenever such data is available and statistically reliable, and, to meet actuarial standards of credibility, insurers may supplement State-specific loss experience with countrywide or regional loss experience. Makes other changes. Effective January 1, 2027.

Amends various Acts by replacing the terms "day care", "daycare", and "day-care", in relation to the care of a child, with the term "early care and education" and from "facility" to "provider". Amends the Child Care Act of 1969. Provides that the following are exempt from licensure under the Act and must register as Recognized Alternative Providers: part day programs for children 3 years of age until they reach 5 years of age or begin kindergarten, whichever is later, where the child is present for a maximum of 3 hours per day and the parent or guardian is not on site; programs or portions of programs that serve children who have reached 3 years of age in full early care and education that are operated by a church or religious institution that receive no governmental aid; and nonresidential programs for children 5 years of age to 12 years of age, that have supervisors of children when school is not in session, that act as an alternative to full-day school or care, that operate for no more than 100 days in any 12-month period; and programs that provide care to children 5 years of age to 12 years of age before or after school hours. Sets forth registration requirements for Recognized Alternative Providers, including background check requirements. Provides that certain programs are exempt from registration requirements for Recognized Alternative Providers and licensure requirements under this Act. Makes changes in provisions concerning definitions; the prohibition of unlicensed practice; criminal background investigations; and advertisements. Repeals provisions concerning an exemption from licensure for day care homes and group day care homes serving children of military personnel and a child from a foreign state or country and the definition of "part day child care facility". Makes other changes. Effective July 1, 2026.