Budget & Taxes

Makes appropriations for the ordinary and contingent expenses of the Illinois Emergency Management Agency and Office of Homeland Security for the fiscal year beginning July 1, 2026, as follows: General Funds $27,747,500; Other State Funds $619,453,700; Federal Funds $1,299,411,423; Total $1,946,612,623.

Makes appropriations for the ordinary and contingent expenses of the Eastern Illinois University for the fiscal year beginning July 1, 2026, as follows: General Funds $49,884,200; Other State Funds $7,000; Total $49,891,200.

Makes appropriations for the ordinary and contingent expenses of the Illinois Community College Board for the fiscal year beginning July 1, 2026, as follows: General Funds $343,131,200; Other State Funds $121,395,000; Federal Funds $51,000,000; Total $515,526,200.

Amends the Hospital Services Trust Fund Article in the Illinois Public Aid Code. In provisions concerning annual funding for the health care transformation program, provides that funds that had been budgeted but unexpended in State fiscal years 2021 through 2027 may be allocated in State fiscal year 2028 in an amount not to exceed $150,000,000.

Makes appropriations for the ordinary and contingent expenses of the Teachers' Retirement System of the State of Illinois for the fiscal year beginning July 1, 2026, as follows: General Funds $7,104,357,993.

Amends the Deposit of State Moneys Act. Provides that the State Treasurer may accept a proposal or application from a financial institution for access to capital at a market rate that allows the Treasurer to provide funding to a county for relief of property tax payments. Amends the Property Tax Code. Provides that, for tax year 2027 and thereafter, the tax lien or certificate for all delinquent property subject to a tax sale shall be assigned to the county as trustee for all taxing districts having an interest in the property's taxes or special assessment for the nonpayment of which the property is sold. Provides that the county must attempt to sell the property acquired by tax deed at a public auction. Contains provisions concerning surplus funds. Contains provisions concerning notice. Contains other provisions. Amends the Counties Code and the Revised Uniform Unclaimed Property Act to make conforming changes.

Amends the Sports Wagering Act. Defines "sports wagering". Provides restrictions on pool sports wagering. Provides that the Illinois Gaming Board may issue master sports wagering licenses to persons to conduct sports wagering over the Internet or by mobile applications. Provides that applicants shall pay the Board a nonrefundable $250,000 application fee for a master sports wagering license. Provides that the initial fee for a master sports wagering license for an online sports wagering operator is $15,000,000. Provides that the master sports wagering license is valid for 4 years. Sets forth a $1,000,000 license renewal fee and a privilege tax on the fantasy contest operator licensee's adjusted gross fantasy contest receipts based on specified rates. In a provision concerning voluntary self-exclusion programs for sports wagering, includes fantasy contests. Allows the Board to regulate the conduct of fantasy contest operators under the Act. Creates provisions concerning fantasy contests and legislative intent; definitions; board powers; licensure; conduct of contests; duties of licensees; audits and recordkeeping; and responsible gaming. Amends the Criminal Code of 2012. Provides that participants of fantasy contests conducted in accordance with the Sports Wagering Act shall not be convicted of gambling. Makes changes in provisions concerning recoverable gambling losses. Amends the Illinois Administrative Procedure Act to authorize emergency rulemaking. Effective immediately.

Creates the Climate Change Superfund Act. Creates the Illinois Climate Change Superfund as a special fund in the State treasury. Requires at least 40% of the Fund to be spent on projects that directly benefit disadvantaged communities facing climate change impacts. Directs the Environmental Protection Agency to adopt rules within one year, including regarding the apportionment of liability for climate change for payments into the Fund by responsible parties, regarding qualifying expenditures from the Fund, and regarding an Illinois Climate Change Superfund Program. Requires the Agency to establish procedures to challenge its determinations of liability for climate change and provides for judicial review under the Administrative Review Law. Makes findings. Defines terms. Provides that the Act is severable. Makes conforming changes to the State Finance Act.

Makes appropriations for the ordinary and contingent expenses of the Illinois State University for the fiscal year beginning July 1, 2026, as follows: General Funds $82,997,100; Other State Funds $30,000; Total $83,027,100.

Amends the Illinois Procurement Code. In provisions concerning competitive sealed bidding, provides that a contract for supplies may be awarded using a market basket analysis to evaluate the lowest price a vendor can offer for a representative sample of supplies.