Creates the PRIOR Act. Defines terms. Provides that a Pre-Regulatory Impact Assessment shall be completed and presented to the General Assembly before legislation creating a new occupational regulation, expanding the scope of practice of a licensed occupation, or increasing the personal qualification for an occupational regulation can be voted on by a committee or the General Assembly. Provides that, on or before the first day of the General Assembly's legislative session, the Speaker of the House of Representatives, the President of the Senate, and the Chair of each relevant committee shall assign to the relevant committee or legislative staff the responsibility to analyze legislation creating a new occupational regulation, expanding the scope of practice of a licensed occupation, or increasing the personal qualifications for an occupational regulation and the accompanying Pre-Regulatory Impact Application submitted by proponents of the legislation. Provides that the designated staff are responsible for (i) reviewing legislation that requires a Pre-Regulatory Impact Assessment to ensure the least restrictive regulation is being proposed and (ii) preparing a Pre-Regulatory Impact Assessment that shall be considered with the legislation by the General Assembly. Provides that a proponent of a piece of legislation shall submit a Pre-Regulation Impact Application to the designated staff. Sets forth requirements for an application. Sets forth actions that designated staff may take. Sets forth a temporary moratorium on the creation of new occupational regulations. Effective immediately.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Retailers' Occupation Tax Act, and the Telecommunications Excise Tax Act. Provides that prepaid telephone calling arrangements shall be subject to the tax imposed under those Acts only if the telephone or telecommunications services and the recharge of such services are obtained through the purchase of a preloaded phone, calling card, or other item of tangible personal property. Provides that, on and after January 1, 2026, "prepaid telephone calling arrangements" do not include a recharge that is not obtained through the purchase of a preloaded phone, calling card, or other item of tangible personal property. Provides that "prepaid telephone calling arrangements" include the recharge of a prepaid calling arrangement if and only if, on and after January 1, 2026, the additional telephone or telecommunications services included in the recharge are obtained through the purchase of a preloaded phone, calling card, or other item of tangible personal property.

Amends the Limited Liability Company Act. Provides that a single-member limited liability company shall be considered a single taxpayer and may appeal an assessment under specified provisions of the Property Tax Code.

Amends the Illinois Insurance Code. Provides that, when determining rates or premiums for certain automobile insurance policies, insurance issuers may not consider or otherwise use an individual's credit-based insurance score or age if the age of the insured is 50 years of age or more. Provides that a policy of automobile insurance, including any class of motor vehicle coverage, may not be canceled by the insurer solely because the insured has reached the age of 65 years so long as the insured has a valid Illinois driver's license. Prohibits an insurer from refusing to issue a renewal policy or increasing the premium for any policy solely because an insured has attained the age of 65 years or older. Prohibits providers of automobile insurance from considering any data obtained from applications on an insured's cellular phone or that may be installed, either at the time of manufacture or later, in the insured's motor vehicle for purposes of establishing premiums or rates with the express written consent of the insured. Prohibits providers from increasing rates or premiums on the basis that express written consent of the insured is withheld.

Amends the Illinois Income Tax Act. Provides that a limitation on carryover deductions for corporations applies for taxable years ending on or after December 31, 2024 and prior to December 31, 2025 (currently, December 31, 2027). Amends the Business Corporation Act of 1983. Provides that no franchise tax shall be imposed on foreign or domestic corporations on or after January 1, 2026, and repeals those provisions on January 1, 2027. Effective immediately.

Amends the School Code. Provides that, subject to appropriation, the State Board of Education, in consultation with the Department of Public Health, shall develop an educational document explaining, at a minimum, the values of good indoor air quality and shall supply the document to school districts within one year after an appropriation is made for this purpose. Provides that a school district shall supply all active classroom instructors, school staff, school administrators, and district leadership with the educational document developed by the State Board. Provides that, subject to funding, a school district shall ensure that all active classrooms that are not mechanically ventilated have at least 2 properly functioning windows, or one window in situations where only one is present, that can open and can safely stay open. Provides that a school district must be in compliance within 2 years after funding is made available for this purpose. Provides that, subject to funding, a school district shall ensure that all active classrooms are equipped with an air quality monitor or sensor and an in-room air cleaner that is installed and operating. Provides that each school shall record all incidents in which the recommended parts-per-million level was breached in a classroom and maintain those records for at least 5 years. Provides that an air quality monitor or sensor and an in-room air cleaner may not be shared between active classrooms. Sets forth further provisions concerning in-room air cleaners and air quality monitors or sensors. Provides that, subject to funding, a regional office of education, an intermediate service center, or the State Board (with respect to the Chicago school district) shall undertake a ventilation verification assessment of all mechanical ventilation systems in a school district. Provides that the ventilation verification assessment shall verify whether the existing mechanical ventilation system is operating in accordance with design parameters and meets the requirements of any applicable building codes.

Amends the Unified Code of Corrections. Provides that the Director of Corrections shall establish a canine unit pilot program within the Department of Corrections, which shall consist of a contraband screening program that includes the use of a leashed and controlled canine trained to detect illegal drugs only in mail sorting and screening areas of each correctional institution or facility housing 100 or more committed persons. Provides that the Department of Corrections shall, by rule, establish standards concerning the operation of the canine units, the chain of command, assignment of canine handlers, the uniforms to be worn by canine handlers, the shifts and assignments of canine handlers, the training of canines for drug detection, the equipment to be issued to canine handlers, the supply of contraband drugs to canine handlers in order to teach the canines drug detection, the transportation of the canines, canine care, handler responsibility for the care of the canines, canine selection, standards for the selection of canine handlers, the placement of the canines after the canines are no longer used in drug detection, veterinary care for the canines, evaluation of canine handlers and the canines in drug detection, and any other standards that the Department deems necessary for the effective operation of the canine drug detection program.

Amends the Environmental Protection Act. Specifies that the Act shall not apply to non-community water supplies, except for purposes of: (1) the Environmental Protection Agency's implementation of the Safe Drinking Water Act; (2) the Pollution Control Board's adoption of rules that expressly pertain to non-community water supplies or all public water supplies; or (3) any provisions of the Act or rules adopted by the Board under the Act that are referenced in, or applicable to, non-community water supplies under the Illinois Groundwater Protection Act and rules adopted by the Department of Public Health under that Act. Amends the Illinois Groundwater Protection Act. Authorizes the imposition of administrative and civil penalties. Effective immediately.

Amends the Business Enterprise for Minorities, Women, and Persons with Disabilities Act. Provides that certifications granted under the Act on or after the effective date of the amendatory Act shall be active for a minimum of 5 years. Provides that certified vendors shall inform the Program of any changes in the vendor's business status or ownership that may impact the vendor's certification status. Provides that Program staff shall inform the vendor no later than 6 months before the vendor's certification expires.

Amends the Animal Welfare Act. Provides that if an animal shelter or an animal control facility offers a dog for adoption, it must provide, in addition to other requirements, the organization from which the dog was obtained, the organization's address, and the organization's phone number.

Amends the Illinois Vehicle Code. Requires a commercial vehicle safety relocator to give at least one-hour notice to the owner of a vehicle located on private property prior to towing the vehicle. Prohibits a property owner, property manager, or government-owned property manager from enforcing a registration sticker violation for any vehicle located on the property and having the vehicle towed based on the registration sticker violation. Prohibits a property owner or property manager from having a vehicle towed or threatening to have a vehicle towed off the property if the owner of the vehicle is in the process of being evicted from the property. Provides that if a vehicle is a hazard to the community and requires immediate removal, then local law enforcement may impound the vehicle from the private property with the consent of the property owner. Requires, within 72 hours of a vehicle being towed, a commercial vehicle safety relocator to provide the vehicle owner with a statement that provides clear evidence of the violation for which the vehicle was towed. Requires every vehicle used by a commercial vehicle safety relocator to be owned or leased directly by the commercial vehicle safety relocator, and every such vehicle must display the same signage displayed at the property of the commercial vehicle safety relocator's impound lot. Requires every commercial vehicle safety relocator to display a copy of the amendatory Act at all of its impound lots. Requires a commercial vehicle safety relocator to update its contracts with property owners every 12 months. Provides that a commercial vehicle safety relocator that violates the provisions shall be fined $500 for each violation. Applies the provisions only to towing vehicles located on private property.

Amends the Higher Education Student Assistance Act. Provides that scholarships awarded under the Teach Illinois Scholarship Program may be granted to individuals employed as teachers who agree to pursue a master's degree at a qualified institution of higher learning in order to teach dual credit courses at a secondary school. Provides that for any individual receiving a scholarship to teach dual credit courses, following the completion of the program of study, the individual must teach at least one dual credit course per school year in a secondary school in this State for a period of at least 5 years. Provides that individuals who fail to comply shall refund all of the awarded scholarships to the Illinois Student Assistance Commission, whether payments were made directly to the institutions of higher learning or to the individuals, and this condition shall be agreed to in writing by the scholarship recipients at the time the scholarship is awarded. Provides that no individual may be required to refund tuition payments if his or her failure to teach a dual credit course in a secondary school is the result of financial conditions within school districts. Makes conforming changes. Effective July 1, 2026.

Amends the Illinois Vehicle Code. Prohibits an animal drawn vehicle, farm tractor, implement of husbandry, or special mobile equipment from operating on a public roadway in the State with a corn head attachment affixed to the animal drawn vehicle, farm tractor, implement of husbandry, or special mobile equipment.

Creates the Public Banking Option Act. Establishes the Illinois Bank Account Board under the Department of Financial and Professional Regulation for the purpose of protecting consumers who lack access to traditional banking services from predatory, discriminatory, and costly alternatives. Sets forth provisions concerning the actions required by the Board to create the Illinois Bank Account Program, including establishing a process by which an individual may open an Illinois Bank Account, which shall be designed to maximize Program participation; the mechanisms by which an account holder may deposit funds into an Illinois Bank Account for no fee; a process through which an account holder may elect to have a portion, up to the entirety, of the account holder's paycheck or earnings due for labor or services performed directly deposited by electronic fund transfer into the account holder's Illinois Bank Account; a process through which employers and hiring entities shall be required to remit through a payroll direct deposit arrangement each worker's elected payroll contribution to the worker's Illinois Bank Account in accordance with the worker's election; and mechanisms by which an account holder can withdraw funds from an Illinois Bank Account using an Illinois Bank Account debit card for no fee; a process, available to all account holders for no fee, through which an account holder may arrange for payment to a registered payee using a preauthorized electronic fund transfer from an Illinois Bank Account; a process and terms and conditions for becoming a registered payee; voluntary automatic disbursement rules to assist an account holder in managing automated payments to registered payees based on the availability of funds in the account holder's account; and other specified actions. Establishes duties concerning the Program for employers with more than 25 employees, hiring entities with more than 25 independent contractors performing the same or similar labor or service, and landlords or a landlord's agent. Grants the Department rulemaking authority to implement the provisions of the Act. Effective immediately.

Amends the Affordable Housing Planning and Appeal Act. In provisions requiring the Illinois Housing Development Authority to determine which local governments are exempt or not exempt from the requirements of the Act, requires the Authority to collect data and make certain calculations based on: (i) the total number of owner-occupied housing units in each local government that are affordable to households with a gross household income that is at or below 30% of the median household income within the county or primary metropolitan statistical area; (ii) the total number of rental units in each local government that are affordable to households with a gross household income that is at or below 30% of the median household income within the county or primary metropolitan statistical area; (iii) the total number of owner-occupied housing units in each local government that are affordable to households with a gross household income that is between 80% and 140% of the median household income within the county or primary metropolitan statistical area; and (iv) the total number of rental units in each local government that are affordable to households with a gross household income that is between 60% and 80% of the median household income within the county or primary metropolitan statistical area. Requires the Illinois Housing Development Authority to publish the collected data for each local government in the State and for the State as a whole at least once every 5 years. Requires the Illinois Housing Development Authority to also compile the collected data into a report and submit the report to the General Assembly. Provides that the collected data shall be for informational purposes only and shall not factor into the determination of exempt local governments. Expands the Act's list of legislative findings.