Amends the Property Tax Code. Provides that, within 30 days after recording of a tax deed with respect to residential property, the tax deed grantee shall pay the surplus to the previous owner of the property described in the deed. Sets forth the procedures to calculate the surplus.

Amends the Sports Wagering Act. Allows a licensee to offer pool sports wagering to State patrons where State patrons compete against patrons located outside of the State. Allows the Illinois Gaming Board to issue master sports wagering licenses to persons to conduct sports wagering over the Internet or through a mobile application (rather than issue 3 master sports wagering licenses to online sports wagering operators for a nonrefundable license fee of $20,000,000 pursuant to an open and competitive selection process). Provides that the application fee for a master sports wagering license is $250,000 while the initial fee for a master sports wagering license issued to an online sports wagering operator is $15,000,000. Provides that a master sports wagering license is valid for 4 years and may be renewed for another 4 years by paying a specified renewal fee. Allows the Board to regulate the conduct of fantasy contest operators under the Act. Sets forth rulemaking authority, fees, surcharges, civil penalties, monthly taxes, Board powers, and cooperation with law enforcement investigations. Prohibits a person from offering fantasy contests in the State unless the person is licensed by the Board as a fantasy contest operator for an application fee of $500 for a fantasy contest operator that had 7,500 or fewer active patrons over the preceding 365-day period and $7,500 for a fantasy contest operator that had more than 7,500 patrons over the preceding 365-day period. Sets forth applicant requirements. Prohibits a person from participating in a fantasy contest if the person is not at least 21 years of age. Sets forth the duties of fantasy contest licensees. Provides that, beginning July 1, 2026, the State shall impose a privilege tax of 15% on the fantasy contest operator licensee's adjusted gross fantasy contest receipts. Makes other changes. Makes conforming changes in the Illinois Administrative Procedures Act and the Criminal Code of 2012. Effective immediately.

Amends the Military Veterans Assistance Act. Provides that for each fiscal year after January 1, 2027, each Veterans Assistance Commission shall prepare a budget and publish the budget on its official website. Provides that a public hearing on the contents of the budget shall occur within 30 days of its publication. Provides that the budget must be approved by the full Commission membership and by the county board of the county where the Veterans Assistance Commission is organized. Requires each Veterans Assistance Commission to follow the same procurement and bidding procedures as its respective county or the largest sponsoring government entity based on financial contribution, not population. Provides that all Veterans Assistance Commissions are subject to the Freedom of Information Act. Effective immediately.

Appropriates $15,000,000 from the General Revenue Fund to the Department of Human Services for the Pretrial Success Program. Effective July 1, 2026.

Amends the State Employees Group Insurance Act of 1971. Provides that if both spouses are eligible covered members and are employees under the State Employees Article of the Illinois Pension Code, then one spouse may enroll the other spouse as an eligible dependent if: (1) both spouses provide to the Department of Central Management Services, upon the request of the Department of Central Management Services, an attestation that the member and the member's spouse have elected for the spouse to be enrolled as a dependent; and (2) the spouses continue to be married. Provides that upon electing to enroll in the program of group health benefits as an eligible dependent under the amendatory provisions, a member forfeits his or her rights as a member under the Act with respect to the program of group health benefits during the period when that election is in effect. Makes conforming changes to the definition of "dependent" and provisions concerning contributions.

Amends the Deposit of State Moneys Act. Provides that the State Treasurer may invest or reinvest any State money in private placement fixed income securities that are exempt from the registration requirements of the Securities and Exchange Commission if specified conditions are satisfied. Effective immediately.

Amends the Hospital Licensing Act. Provides that a hospital licensed under the Act shall not charge a covered hospital employee more than 10% of the total health insurance premium cost. Provides that any agreement permitting a charge to a covered hospital employee in excess of 10% of the total health insurance premium cost shall be deemed invalid, void, and unenforceable. Provides that a hospital in violation of those provisions shall pay a civil penalty of $500 to the Department of Public Health for each impacted covered hospital employee.

Creates the Meaningful Human Control of Artificial Intelligence Act. Provides that a public employer, including a contractor or subcontractor of the public employer, shall not use or apply, or authorize any procurement, purchase, or acquisition of any service or system using or relying on any automated decision-making system, directly or indirectly, without meaningful and continuing human review when performing specified functions. Provides that an employer seeking to use or apply an automated decision-making system shall conduct an initial impact assessment and an additional impact assessments at least once every 2 years and prior to any material changes to the automated decision-making system. Sets forth provisions concerning anti-retaliation; enforcement by the Department of Labor; and private rights of action.

Reinserts the provisions of the bill with these changes. Requires the Department of Human Rights to notify the parties that the complainant may request a Departmental notice of right to sue when submitting the Equal Employment Opportunity Commission determination after the Department receives notice that a charge was filed with the EEOC. Requires that if the EEOC does not issue a determination or determines that it is unable to establish illegal discrimination, the Department must proceed as follows: if the complainant timely notifies the Department of the EEOC's determination and also requests in writing that the Department issue a Departmental notice of right to sue, then the Department shall issue such notice within 10 business days after the receipt of the EEOC's determination and request from the complainant; but if the complainant does not submit the written request as required when notifying the Department of the EEOC's determination, then the Department must inform the parties, within 10 business days after receipt of the EEOC's determination, that the Department will issue a Departmental notice of right to sue unless the complainant requests in writing within 35 days after receipt that the Department review the EEOC's determination. Provides that if the complainant does file a written request with the Department to review the EEOC's determination, the Department shall review the EEOC's determination and may review any information submitted by the complainant with the written request and any evidence obtained by the EEOC during its investigation. Provides that if the Department receives a written request from the complainant to opt out of the investigation after the 60-day opt-out time period has elapsed, the Department shall process the request as a request for a Departmental notice of right to sue. Provides that if more than 365 days have elapsed after the charge is filed, or any such longer period agreed to in writing by all the parties, the complainant may exercise the complainant's rights to either file a complaint with the Human Rights Commission or commence a civil action in the appropriate circuit court without requesting or obtaining a Departmental notice of right to sue. Makes structural changes. Provides that the changes made to the Section governing procedures by Public Act 104-425 apply to charges pending or filed on or after January 1, 2026.

Amends the Public Utilities Act. Provides that 20% of the lesser of (rather than the lesser of): (i) the purchase price or (ii) the fair market value shall constitute the rate base associated with the water or sewer utility as acquired by and incorporated into the rate base of the district designated by the acquiring large public utility, subject to any adjustments that the Illinois Commerce Commission deems necessary to ensure such rate base reflects prudent and useful investments in the provision of public utility service. Provides that the difference between the rate base and the purchase price or fair market value shall be borne by the shareholders of the acquiring large public utility. In provisions concerning the acquisition of a water or sewer utility, provides that, at the next election following the public meeting and notice requirements, a referendum shall be placed on the ballot for all electors within the area the water or sewer utility operates. Provides that, if a majority of the electors voting on the referendum within the service area of the water or sewer utility vote in favor of the referendum, then the acquisition may continue. Provides that, if less than a majority of the electors voting on the referendum within the service area of the water or sewer utility vote in favor of the referendum, the Commission shall not approve the large public utility's acquisition of the water or sewer utility. Removes a provision that provides that the Commission may authorize a water or sewer utility to file a surcharge which adjusts rates and charges to provide for recovery of costs associated with an investment in qualifying infrastructure plant, independent of any other matters related to the utility's revenue requirement. Makes other changes.

Amends the Illinois Sustainable Investing Act. Provides that the laws of this State shall govern in any case or controversy heard in this State related to lawful sustainable investment activity. Provides that the State shall not provide any information to or expend or use any time, money, facilities, property, equipment, personnel, or other resources to assist any individual, or out-of-state officer, official, agency, entity, or department seeking to impose civil or criminal liability upon a person or entity for lawful sustainable investment activity. Creates a right of action if a person residing or domiciled in Illinois has had judgment entered against them in another state for lawful sustainable investment activity that is permitted under the laws of this State.

Amends the Business Corporation Act of 1983. Provides that, in the case of a domestic or foreign corporation, no payment is required for a franchise tax that would have been due and payable on and after January 1, 2029. Provides that all amounts remaining in the Corporate Franchise Tax Refund Fund shall be transferred to the General Revenue Fund no later than December 31, 2030. Makes changes in provisions concerning the statute of limitations. Repeals provisions concerning franchise taxes payable by domestic and foreign corporations on January 1, 2030. Effective immediately.

Amends the Medical Assistance Article of the Illinois Public Aid Code. In provisions concerning the Medicaid Access Adjustment payments to nursing facilities, provides that for dates of service beginning January 1, 2027, the Medicaid Access Adjustment shall be increased by $5.75 to $10.50 per diem. Provides that beginning January 1, 2027, facilities located outside of Rate Areas 6, 7, and 8 shall have the Medicaid percent of occupied bed days to be at least 60% of all occupied bed days adjusted quarterly to qualify for the Medicaid Access Adjustment. Provides that the remaining facilities shall have their threshold remain at 70%.

Creates the Artificial Intelligence Safety Act. Provides that a developer of a frontier artificial intelligence model shall not be held liable for critical harms caused by the frontier model if the developer did not intentionally or recklessly cause the critical harms and the developer publishes a safety and security protocol and transparency report on its website. Provides that a developer shall be deemed to have complied with these requirements if the developer: (1) agrees to be bound by safety and security requirements adopted by the European Union; or (2) enters into an agreement with an agency of the federal government that satisfies specified requirements. Sets forth requirements for safety and security protocols and transparency reports. Provides that the Act shall no longer apply if the federal government enacts a law or adopts regulations that establish overlapping requirements for developers of frontier models.

Creates the Fixing Illinois Higher Education Funding Act. Requires the Board of Higher Education to study the cost drivers of State universities and develop a comprehensive, 10-year plan to ensure the long-term performance and sustainability of higher education in the State that ensures funding supports education outcomes, assesses the affordability of higher education for students, and supports long-term economic and workforce development goals. Sets forth factors to be studied. Requires the Board to issue a report based on the findings of the study to the Governor and the General Assembly no later than March 31, 2027. Effective immediately.