Amends the Common Interest Community Association Act. Requires a common interest association to conduct and update a reserve study every 5 years. "Reserve study" means an analysis of the reserves required for future major maintenance, repairs, and replacements of the common elements. Grants a 5-year window for an association to conduct a reserve study or update a current study. Requires a reserve study to be made available to any prospective purchaser of a unit upon request for a resale of any unit in the community. Exempts an association with 15 or fewer units but still requires the board to comply with the budgeting and reserve requirements elsewhere in the Act. Amends the Condominium Property Act to make similar changes.

Amends the Budget Stabilization Act. Provides a transfer of specified amounts from the General Revenue Fund to the Pension Stabilization Fund for fiscal years 2031 through 2041. Amends the Illinois Pension Code. With regard to each of the 5 State-funded retirement systems, provides that for State fiscal years 2027 through 2035, the minimum contribution to the System to be made by the State for each State fiscal year shall be an amount determined by the System to be sufficient to bring the total assets of the System up to 100% of the total actuarial liabilities of the System by the end of State fiscal year 2049. Makes conforming and other changes to the funding formulas. Provides that any person who earned service as a Tier 1 member or participant in any retirement system or pension fund established under this Code shall continue to earn service as a Tier 1 member and shall remain a Tier 1 member in any other retirement system or pension fund. Makes changes to the Tier 2 calculation of final average salary; the Tier 2 retirement age; and the amount of the automatic annual increases to Tier 2 annuities. Provides that, for a person who has reached the maximum percentage of salary allowed under the applicable system and who is within 5 years of the normal retirement age applicable for that member or participant, the reduction under provisions that reduce the retirement annuity due to age shall be 0%. Makes other changes. Amends the State Mandates Act to require implementation without reimbursement. Provides that the Act takes effect January 1, 2028, except that certain provisions take effect upon becoming law.

Amends the School Code and the Deceased, Disabled, and MIA/POW Veterans' Dependents Educational Opportunity Grant Act. In provisions concerning the Deceased, Disabled, and MIA/POW Veterans' Dependents scholarship and the Deceased, Disabled, and MIA/POW Veterans' Dependents Educational Opportunity Grant program, provides that the Department of Veterans' Affairs shall determine, by rule, the eligibility of the persons who apply for the scholarship or grant (rather than the Department shall determine the eligibility of the persons who apply For the scholarship or grant).

Amends the Liquor Control Act of 1934. Increases the self-distribution limit for class 3 brewers that meet certain requirements to not more than 77,500 (instead of 6,200) gallons of beer from each in-state or out-of-state class 3 brewery premises, which shall not exceed 232,500 (instead of 18,600) gallons annually in the aggregate, that is manufactured at a wholly owned class 3 brewer's in-state or out-of-state licensed premises to retail licensees and class 3 brewers and to certain brewers, class 1 brewers, and class 2 brewers. Provides that a special event retailer's license (not-for-profit) shall allow the licensee to sell and offer for sale, at retail, alcoholic liquors for consumption on or off the premises specified in the license (instead of for use or consumption), but not for resale in any form and only at the location and on the specific dates designated for the special event in the license. Provides that, subject to certain conditions, a special use permit license shall allow the sale or offering for sale of certain transferred or delivered alcoholic liquor at retail for consumption on or off the premises specified in the license. Provides that a retail licensee or manufacturer with retail privileges may operate a loyalty program, reward program, or mug club for alcoholic liquors the retailer or manufacturer with retail privileges is licensed to sell so long as the price of the product is not below the retail licensee's or manufacturer with retail privileges' costs. Provides that a retail licensee or licensed manufacturer with retail privileges may offer incentives to consumers for participation in a rewards program, loyalty program, or mug club. Set forth further provisions concerning rewards programs, loyalty programs, and mug clubs. Makes conforming and other changes.

Creates the Support for Family Home Health Aides and Caregivers Act. Requires the Director of Healthcare and Family Services to establish, no later than one year after the effective date of the Act, a Family Home Health Aide Program for the purposes of training a family caregiver of an eligible relative on the provision of qualified home health services to supplement home health and private duty nursing services in the State. Provides that under the program, the Director must certify a family caregiver of an eligible relative who has successfully completed the approved training for family home health aides, and meets all other applicable requirements established by the State, and is determined to be in compliance with any federal law concerning family home health aides. Provides that, subject to federal approval by the Centers for Medicare and Medicaid Services, a certified family home health aide shall be eligible to provide qualified home health services to an eligible relative under any home and community-based services waiver program authorized under the Social Security Act. Contains provisions concerning the development of training requirements for family home health aides; certification requirements for family home health aides; employment opportunities; the different types of home health services; a requirement to triage services based on clinical acuity; the development of a clinical acuity tool to assist in determining the care needs of medically fragile individuals; the establishment of a respite program for family home health aides and other nursing professionals; reimbursement rates for home health aide services; utilization of the Department of Healthcare and Family Services' electronic verification system; reporting requirements; and rulemaking.

Amends the Property Tax Code. Provides that the amount of unreimbursed medical and dental expenses incurred by members of the applicant's household during the taxable year may be deducted from the applicant's income for the purpose of determining eligibility for the low-income senior citizens assessment freeze homestead exemption. Effective immediately.

Amends the Election Code. In provisions concerning the objection to specified election documents, adds references to declarations of intent to be a write-in-candidate.

Amends the Wildlife Code. Provides that striped skunks and raccoons may be rehabilitated by a licensed wildlife rehabilitator for treatment and release. Requires the Department of Natural Resources to adopt rules to implement the amendatory Act.

Amends the Illinois Marriage and Dissolution of Marriage Act. Changes the child support formula for shared physical care. Provides that if each parent exercises 3,504 hours or more (now, 146 or more overnights) per year with the child, the basic child support obligation is multiplied by 1.5 to calculate the shared care child support obligation.

Amends the Property Tax Code. In provisions concerning the low-income senior citizens assessment freeze homestead exemption, provides that the Chief County Assessment Officer in a county with 3,000,000 or more inhabitants may request full social security numbers or individual taxpayer identification numbers for all members of the applicant's household. Provides that the Chief County Assessment Officer may renew the low-income senior citizens assessment freeze homestead exemption without a new application if the Chief County Assessment Officer is able to confirm both that the applicant still owns and resides in the property and that applicant's household income qualifies for the exemption. Provides that a Chief County Assessment Officer who renews a low-income senior citizens assessment freeze homestead exemption without an annual application shall notify the applicant of both the decision to renew the exemption and the applicant's ongoing duty to report changes in the eligibility of the property to receive the exemption.

Amends the Environmental Protection Act. In a provision regarding prohibited acts, provides that no person shall operate a commercial wind energy facility in a manner that causes, threatens, or allows the release of oil, lubricant, hydraulic fluid, transformer solvent, insulation fluid, cleaning fluid, or any other similar fluid from the commercial wind energy facility. Requires any fluid released in violation of this prohibition to be remediated. Provides that any person who violates this prohibition shall, for each day of violation, be liable for a civil penalty of $1,000 for a first offense and $10,000 for a second or subsequent offense. Provides for a 100% reduction in penalty for a person who self-discloses noncompliance with this provision. Directs the owner or operator of a commercial wind energy facility to annually register with the Agency in the form and manner prescribed by the Agency. Specifies that the owners and operators of a commercial wind energy facility have an affirmative duty to cover all remediation and response expenses that are incurred as a result of the operation of a commercial wind energy facility in a manner that causes, threatens, or allows the release of oil, lubricant, hydraulic fluid, transformer solvent, insulation fluid, cleaning fluid, or any other similar fluid. Grants the Agency rulemaking powers.

Amends the Energy Conservation Act. Makes a technical change in a Section concerning the short title.

Creates the Cargo Transportation Fee Act. Provides that the corporate authorities of a municipality or a county may impose a fee upon interstate carriers and intrastate carriers that (i) transport by common carrier tangible personal property in the State, (ii) transport that tangible personal property for the purpose of selling that tangible personal property at retail, and (iii) receive tangible personal property directly from an intermodal facility that is located in the municipality or county that enacts the ordinance. Sets forth the amount of the fee. Provides that 95% of the proceeds from the fee shall be deposited into the Cargo Transportation Fee Fund and 5% of the proceeds shall be deposited into the Motor Carrier Safety Inspection Fund. Amends the State Finance Act to create the Cargo Transportation Fee Fund and sets forth the uses for that Fund.

Amends the Illinois Identification Card Act. Provides that the Secretary of State shall not collect a fee for a standard Illinois Identification Card issued to a transgender person, or the immediate family of that person, moving to Illinois due to an act of persecution. Effective immediately.

Amends the Criminal Identification Act. Modifies the definition of "criminal offense" for the purposes of the Act to include, among other things, an arrest under the Uniform Criminal Extradition Act. Provides that a petitioner may petition the circuit court to expunge the records of the petitioner's arrests and charges not initiated by arrest when each arrest or charge not initiated by arrest sought to be expunged resulted in, among other things, extradition to another state under the Uniform Criminal Extradition Act. Provides that a court may not consider an outstanding legal financial obligation established, imposed, or originated by a court, law enforcement agency, or a municipal, State, county, or other unit of local government when ruling upon a petition to seal criminal records of adults and minors prosecuted as adults.