Amends the Invest in Illinois Act. Provides that certain notices under the Act shall also be sent to the Minority Leader of the Senate and the Minority Leader of the House of Representatives. Provides that the Minority Leader of the Senate and the Minority Leader of the House of Representatives may also object to agreements under the Act. Effective immediately.

Amends the Children with Disabilities Article of the School Code. Allows the parent or guardian of a student or a student if the student is at least 18 years of age or emancipated to request an impartial, federal Section 504 due-process hearing. Within 3 business days after receipt of the request, requires a school district, special education joint agreement, or other educational entity to appoint a qualified, impartial hearing officer and to notify the hearing officer of the appointment. Requires a hearing officer to disclose any actual or potential conflict of interest to the parties. Sets forth requirements for the request, the notification of a hearing officer appointment, the response to complaints, and amendments to hearing requests. Sets forth the responsibilities of the hearing officer and the hearing procedures. Sets forth the qualification requirements to be a hearing officer. Requires the State Board of Education to create a training module for hearing officers, conduct the training, and determine whether an individual is appropriately qualified. Provides that the provisions apply to all Section 504 impartial due-process hearings requested after January 1, 2027 in cases regarding the identification, evaluation, eligibility, accommodations, or educational placement of a student who, because of a disability, is in need of or is believed to be in need of accommodations or services from a school district, special education joint agreement, or other educational entity. Provides that nothing in the provisions may be construed to require a party in a Section 504 complaint to exhaust administrative remedies prior to commencing a civil action in a court of competent jurisdiction.

Amends the School Code by restoring certain provisions concerning mentoring and other matters to the form in which they existed before their amendment by Public Act 102-521.

Amends the Illinois Police Training Act. Provides that the Illinois Law Enforcement Training Standards Board shall establish minimum training standards for tactical emergency medical services professionals. In establishing the minimum training standards, the Board shall consider recommendations made by the Illinois State Police and the Department of Public Health. Provides that the Board may amend the standards as needed to respond to technological changes affecting law enforcement or tactical emergency medical services, additional recommendations made by the Illinois State Police and the Department of Public Health, or other conditions affecting the public interest in maintaining training standards of a proper professional character. Provides that no person may be certified as a tactical emergency medical services professional, except on a temporary or probationary basis, unless the person has satisfactorily met the standards established under these provisions and has been certified by the Board as being qualified to be a tactical emergency medical services professional. Provides that no person may be certified as a tactical emergency medical services professional without the prior written approval of the sheriff or chief of police for the jurisdiction in which the tactical emergency medical services professional is authorized to carry out his or her duties. Provides that the sheriff or chief of police must have authority and responsibility over the team on which he or she is approving the tactical emergency medical services professional to go armed with a firearm. Amends the Criminal Code of 2012 to exempt tactical emergency medical services professionals from the unlawful possession of weapons and aggravated unlawful possession of a weapon statutes. Amends the Counties Code and the Illinois Municipal Code to make conforming changes.

Amends the Truth in Taxation Law in the Property Tax Code. Provides that the notice and hearing requirements apply if the taxing district proposes to extend a tax rate against all taxable property in the district that exceeds the revenue neutral rate. Provides that the term "revenue neutral rate" means an aggregate tax rate for the taxing district that would generate the same amount of property tax revenue as was levied by the taxing district in the previous tax year using the current tax year's total assessed valuation of all property in the taxing district. Makes changes concerning notice provisions.

Amends the Illinois State University Law. Repeals a provision regarding the Illinois Institute for Entrepreneurship Education.

Reinserts the provisions of Senate Amendment No. 1 with the following changes. In provisions amending the Emergency Telephone System Act, provides that the Office of the Statewide 9-1-1 Administrator shall, with input from the Statewide 9-1-1 Advisory Board, relevant stakeholders, and subject matter experts, adopt rules to implement the requirement that the Board consult with the Department of Human Services to ensure PSAP compliance with the Community Emergency Services and Support Act. In provisions amending the Community Emergency Services and Support Act, defines "emergency dispatch protocol" as a nationally recognized protocol established under the Emergency Medical Services (EMS) Systems Act approved by the local medical director in coordination with the local PSAP and appropriate local responders. Provides that Mobile Crisis Response and 9-8-8 are both around-the-clock crisis services that must be considered alongside other crisis resources when initially screening an individual contacting a 9-1-1 PSAP. Provides that, when indicated, 9-1-1 PSAPs shall open and use relevant emergency dispatch protocol to ensure all individuals contacting a 9-1-1 PSAP when a behavioral health crisis is indicated have access to a non-law enforcement, behavioral health response. Removes provisions providing that 9-1-1 PSAPs shall screen specific types of law enforcement calls and follow approved protocols and processes. Removes provisions providing that 9-1-1 PSAPs shall open and follow the emergency dispatch protocol at the start of all emergency calls when appropriate to ensure the protocols are used and applied consistently and uniformly and to ensure that information related to behavioral health emergency calls is available for data collection and can be used to determine which calls should be referred for a behavioral health response. Removes provisions authorizing rulemaking by the Department. Makes other changes.

Amends the Military Code of Illinois. Provides that the Department of Military Affairs has the authority to make grants from the Military Affairs Trust Fund for the purpose of incentivizing recruitment into the Illinois National Guard. Provides that the Joint Enlistment Enhancement Program (JEEP) is established for the purpose of increasing recruitment through peer-to-peer referrals, fostering esprit de corps, and promoting cross-component cooperation between the Illinois Army National Guard and the Illinois Air National Guard. Permits the Department to provide grants under the JEEP program to current members of the Illinois National Guard who are not assigned as recruiters, are in good standing, and serve as JEEP lead generators by supporting or facilitating the enlistment or accession of soldiers or airmen into the Illinois National Guard. Requires the State Treasurer to accept and deposit into the Military Affairs Trust Fund all gifts, grants, transfers, appropriations, and other funds from any lawful public or private source that are designated for deposit into the Fund. Requires the Department to establish eligibility criteria, grant conditions, and administrative requirements for the JEEP program by rule.

Amends the Illinois Income Tax Act. Increases the tax credit for residential real property taxes from 5% of the real property taxes paid by the taxpayer during the taxable year on the principal residence of the taxpayer to 10% of the real property taxes paid by the taxpayer during the taxable year on the principal residence of the taxpayer. Provides that the credit is exempt from the Act's automatic sunset provision. Effective immediately.

Amends the Chicago Park District Act. Authorizes the Chicago Park District, in collaboration with the botanic gardens authorized under the Forest Preserve Botanic Gardens Act, to establish, maintain, and manage small public gardens throughout the City of Chicago. Provides that each public garden shall include a native landscape aimed at protecting butterfly populations that migrate through the City of Chicago. Defines "Illinois native plants" and "native landscape".

Amends the Code of Criminal Procedure of 1963. Deletes provision that there is a rebuttable presumption that the testimony of a victim who is a child under 13 years of age shall testify outside the courtroom and the child's testimony shall be shown in the courtroom by means of a closed circuit television. Deletes that the presumption may be overcome if the defendant can prove by clear and convincing evidence that the child victim will not suffer severe emotional distress. Provides that if the court denies the State's request for the child victim's testimony to be taken outside of the courtroom, the court shall toll the speedy trial requirements under the speedy trial provisions of the Code for 30 days to allow the State to present the motion to the court again before trial requesting the child's testimony to be taken outside the courtroom by means of a closed-circuit television.

Amends the Medical Practice Act of 1987. In provisions concerning legend drugs, provides that, at the request of a person dispensing a drug or medicine, the label affixed to a box, bottle, vessel, or package containing mifepristone, misoprostol, or any generic alternative may include the name of the dispensing health care practice instead of the name of the person dispensing the drug or medicine. Amends the Pharmacy Practice Act. In provisions concerning the label of a drug, medicine, or poison that is lawfully sold or dispensed, provides that, at a prescriber's request, the label affixed to a box, bottle, vessel, or package containing mifepristone, misoprostol, or any generic alternative may include the name of the prescribing health care practice instead of the name of the prescriber.

Proposes to amend the Suffrage and Elections Article of the Illinois Constitution. Sets out a procedure for the recall of local government officials. Proposes to amend the Judiciary Article of the Illinois Constitution. Sets out a procedure for the recall of Associate Judges and Circuit Judges. Effective upon being declared adopted.

Creates the Noncitizen Population Spending Transparency Act. Provides that the Department of Human Services, in collaboration with relevant State agencies, shall prepare an annual report identifying all State spending on services and resources for noncitizen and asylum-seeking populations. Sets forth reporting requirements. Provides that, on or before November 15, 2026, and each year thereafter, the Department of Human Services shall submit the report to the General Assembly. Provides that the Department of Human Services shall post and maintain the report on its publicly available website. Provides that the Department of Human Services is authorized to coordinate efforts with other State agencies to prepare and submit a cohesive report for the General Assembly. Amends the State Budget Law of the Civil Administrative Code of Illinois. Provides that, beginning with budgets prepared for fiscal year 2028, the budgets submitted by the Governor and appropriations made by the General Assembly for all executive branch State agencies must include a detailed accounting of all proposed spending on noncitizen and asylum-seeking populations. Effective immediately.

Amends the Transitional Bilingual Education Article of the School Code. Subject to appropriation, requires the State Board of Education to establish and implement an English Learner Grant Program to support school districts' English learner programs. Effective immediately.