Amends the Illinois Income Tax Act. In provisions concerning volunteer emergency workers, provides that, for taxable years beginning on or after January 1, 2026, "volunteer emergency worker" also includes a community policing volunteer, a volunteer auxiliary police officer, or a volunteer auxiliary deputy. Effective immediately.

Amends the Property Tax Code. Establishes a homestead exemption for qualified homestead property that has been continuously owned, used, and occupied as the primary residence by the qualified taxpayer for at least 30 years any time prior to January 1 of the taxable year for which the exemption would apply. Requires taxpayers who have been granted an exemption to reapply on an annual basis. Provides that the assessor or chief county assessment officer may determine the eligibility of residential property to receive the homestead exemption by application, visual inspection, questionnaire, or other reasonable methods. Sets forth provisions concerning the review of exemptions granted under the provisions. Defines "qualified homestead property" and "qualified taxpayer". Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

Amends the Property Tax Code. Provides that, except as provided with respect to mobile homes, a building or structure that is not affixed to or installed on a permanent foundation or connected to utilities for year-round occupancy is not considered real property. Effective immediately.

Amends the Illinois Administrative Procedure Act. Creates emergency rulemaking procedures for the student teaching stipend program. Amends the Downstate Teacher Article of the Illinois Pension Code. Authorizes a person to establish optional credit for periods of service as a student teacher under a specified provision of the Board of Higher Education Act. In provisions requiring an additional employer contribution for certain salary increases greater than 6%, provides that the System shall exclude any stipends paid to an eligible cooperating teacher under the Board of Higher Education Act. Provides that any benefit increase that results from the amendatory Act is excluded from the definition of "new benefit increase". Amends the Board of Higher Education Act. Creates the student teaching stipend program. Defines terms. Provides that an educator preparation program shall notify the Board of Higher Education of all eligible students and eligible cooperating teachers who qualify for the stipend program. Creates requirements for the disbursement of stipend funds under the program. Provides that an educator preparation program may not prohibit an eligible student from participating in the stipend program or from receiving a stipend from the stipend program. Requires an eligible cooperating teacher who receives a stipend to complete specific training. Requires the Board to issue a report in collaboration with the State Board of Education evaluating the impact of the stipend program. Permits the Board to adopt emergency rules regarding the administration of the stipend program in certain circumstances subject to the Illinois Administrative Procedure Act. Effective immediately.

Creates the Securing All Futures through Equitable Reinvestment (SAFER) Communities Act. Provides that the Department of Commerce and Economic Opportunity shall create a program to award grants to Navigators for specified purposes, including wage reimbursements for employers that employ certain formerly incarcerated individuals. Contains provisions concerning requirements for wage reimbursements. Provides that "Navigator" means an entity that has demonstrated expertise and effectiveness in administering workforce development programs for formerly incarcerated participants and is certified by the Department as a Navigator. Amends the Illinois Administrative Procedure Act. Authorizes the Department of Commerce and Economic Opportunity to adopt emergency rules to implement the Securing All Futures through Equitable Reinvestment (SAFER) Communities Act. Effective immediately.

Amends the Survivor Support And Trafficking Prevention Article of the Illinois Public Aid Code. Extends eligibility for cash assistance and Supplemental Nutrition Assistance Program benefits to foreign-born victims of trafficking, torture, or other serious crimes who are preparing to file an application for T Nonimmigrant status or other specified nonimmigrant status applications. Removes a provision conditioning such assistance on the availability of funding. Removes a provision excluding from cash assistance and SNAP eligibility foreign-born victims of trafficking, torture, or other serious crimes who are single adults without family members. Removes a provision excluding from SNAP eligibility foreign-born victims of trafficking, torture, or other serious crimes who reside in an institution or other setting that provides the majority of their daily meals. Effective immediately.

Amends the Illinois Income Tax Act. Provides that the education expense credit shall be 50% of the qualified education expenses incurred by a custodian on behalf of a qualifying pupil. Provides that, for tax years ending on or after December 31, 2025, the education expense credit shall be no more than $2,000 per child for a maximum of $6,000 per family. Provides that no taxpayer may claim an education expense credit if the taxpayer's adjusted gross income exceeds 400% of the federal poverty level. Makes changes concerning the definition of "qualified education expense". Effective immediately.

Creates the Temporary Immunity for Child Welfare Agencies Act. Creates immunity from civil liability for a licensed child welfare agency that provides service for youth in foster care for a 2-year period unless the agency's acts or omissions constitute willful and wanton conduct. Provides that the immunity extends to the agency's employees, volunteers, and agents acting within the scope of their employment. Defines a "child welfare agency" to mean a public or private child care facility that receives a child or children for the purpose of placing or arranging for the placement or free care of the child or children in foster family homes, unlicensed pre-adoptive and adoptive homes, adoption-only homes, or other facilities for child care apart from the custody of the child's or children's parents. The term "child welfare agency" includes (i) all agencies established and maintained by a municipality or other political subdivision of the State to protect, guard, train or care for children outside their own homes; and (ii) all agencies, persons, groups of persons, organizations, corporations, institutions, centers, or group providing adoption services but does not include a circuit court, appointed juvenile probation officer, or youth counselor of the court who receive and place children under an order of the court. Creates the Child Welfare Agency Liability Task Force to develop and recommend a permanent solution to address the unavailability of liability insurance for child welfare agencies in the State. Requires that the Task Force submit its first report to the General Assembly no later than December 26, 2026. Effective immediately.

Amends the State Universities Civil Service Act. Removes language requiring applicants taking examinations under the State Universities Civil Service System to be citizens of or residents in the State. Provides that preference shall be given to applicants who are citizens of or residents in the State; however, if, after 6 months, no qualified State residents have filled the position, the position may be filled by any qualified candidate without requiring an additional posting on behalf of the university or other State entity. Provides that if a qualified candidate is chosen who is not a State resident, that candidate shall have 12 months to establish residency within the State or within 60 miles of the facility located within the State at which the candidate will be employed.

Amends the Illinois Health Facilities Planning Act. Provides that the State Board shall require each health care facility to submit an annual report of all capital expenditures (previously all capital expenditures in excess of 200,000). Provides that, if a hospital reports zero capital expenditures, there still must be included in the report a section detailing the hospital's total purchasing budget that encompasses all goods and services purchased by the hospital in the preceding fiscal year.

Amends the Emergency Telephone System Act. Provides that, until December 31, 2027 (currently, December 31, 2025), a municipality with a population over 500,000 may not impose a monthly surcharge in excess of $5 per network connection. Provides that, on and after January 1, 2028 (currently, January 1, 2026), a municipality with a population over 500,000 may not impose a monthly surcharge in excess of $2.50 per network connection. Provides that, until December 31, 2027 (currently, December 31, 2025), a municipality with a population over 500,000 may by ordinance continue to impose and collect a monthly surcharge per commercial mobile radio service (CMRS) connection or in-service telephone number billed on a monthly basis that does not exceed $5. Provides that, on and after January 1, 2028 (currently, January 1, 2026), a municipality with a population over 500,000 may continue imposing and collecting its wireless carrier surcharge subject to certain limitations. Effective immediately.

Amends the State Officials and Employees Ethics Act. Provides that any member of the General Assembly, person whose appointment to office is subject to the advice and consent of the Senate, or head of a department, commission, board, division, bureau, authority, or other administrative unit within the government of this State who takes office on or after the effective date of this amendatory Act shall not, within a 3-year period immediately following termination of that person's most recent term of office, register as a lobbyist and engage in lobbying with members of the General Assembly. Effective immediately.

Amends the General Assembly Operations Act. Reenacts provisions concerning the Legislative Budget Oversight Commission. Provides that the report submitted by the Commission shall include year-to-date general funds expenditures as compared to the preceding fiscal year's budget (rather than the Fiscal Year 2021 budget). Removes provisions concerning previous budget relief programs. Provides that the provision shall be deemed to have been in continuous effect since July 1, 2024. Effective immediately.

Creates the Extended Producer Responsibility and Recycling Refund Act. Contains only a short title provision.

Amends the Firearm Owners Identification Card Act. Requires each applicant for a Firearm Owner's Identification Card to submit evidence to the Illinois State Police that the applicant has not been convicted of a felony, unless the applicant has been granted a certificate of relief from disabilities, in which case the applicant shall submit a certified copy of the certificate of relief along with his or her application. Defines the term "forceible felony". Allows the Illinois State Police to deny an application for or revoke and seize a Firearm Owner's Identification Card if the person is or was convicted of a felony, unless the offense was not a forcible felony and the person has received a certificate of relief from disabilities. Amends the Unified Code of Corrections. Provides that a person sentenced to imprisonment shall lose the right to use or knowingly possess any firearm. Provides that this right shall be eligible for restoration 5 years after the person has completed the person's sentence, including applicable periods of probation or parole, under a certificate issued by the court, with certain requirements.