Sen. Mike Simmons-Gessesse

Creates the Healing Through History Act. Requires the Department of Healthcare and Family Services to provide prospective adoptive families, no less than 30 days prior to adoption finalization, with a complete, unredacted copy of the child's full case record, including, but not limited to: (i) all placement histories and foster home records; (ii) all caseworker notes and observations; (iii) all educational, psychological, and behavioral reports; (iv) all therapy or counseling notes, subject to certain federal requirements; and (v) all medical records in full, including historical records. Provides that former foster youth aged 18 or older are entitled to receive the same information and records at no cost in both physical and digital form. Contains provisions concerning ongoing record access post-adoption or post-emancipation; the development of Department protocols and infrastructure necessary to collect, preserve, and transmit full child records; exemption and confidentiality protections; federal disclosure requirements; and other matters. Effective January 1, 2026.

Amends the Illinois Vehicle Code. Provides that if a graduated driver's license holder who is under the age of 18 is convicted of violating State law while operating a motor vehicle with more than one passenger in the vehicle who is under the age of 20, unless any additional passenger or passengers are siblings, step-siblings, children, or stepchildren of the driver, and that results in bodily harm, permanent disability, or death to another, the graduated license shall be suspended for 6 months. Effective immediately.

Amends the Enterprise Zone Act. Provides that certain credits related to high impact businesses do not apply on or after the effective date of the amendatory Act. Amends the Illinois Income Tax Act. Provides that a construction jobs credit does not apply for taxable years ending on or after the effective date of the amendatory Act. Provides that a high impact business construction jobs credit does not apply for taxable years ending on or after the effective date of the amendatory Act. Makes changes concerning the business interest deduction. Creates an addition modification for the federal deduction for domestic research or experimental expenditures. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Makes changes concerning incentives for biodiesel, renewable diesel, and biodiesel blends. Makes other changes.

Creates the Digital Advertising Tax Act. Imposes a tax on the portion of a person's annual gross revenue that is derived from digital advertising services in the State if the person's total revenue derived from digital advertising in the State exceeds $150,000,000. Provides that the tax is imposed at the rate of 10% of the annual gross revenues derived from digital advertising services in the State. Effective immediately.

Amends the Illinois Income Tax Act. Provides that provisions of the Act that provide that a taxpayer's unitary business group does not include members whose business activity outside the United States is 80% or more of the member's total business activity apply only for taxable years ending before January 1, 2026. Makes corresponding changes to deductions and addition modifications concerning those members of the unitary business group. Provides that, with respect to the term "foreign person", "United States" means the 50 states of the United States, the District of Columbia, the territories and possessions of the United States, and any area over which the United States has asserted jurisdiction or claimed exclusive rights with respect to the exploration for or exploitation of natural resources. Adds provisions concerning joint and several liability of members of a combined reporting group. Effective immediately.

Amends the Abused and Neglected Long Term Care Facility Residents Reporting Act. Includes any facility licensed under the Assisted Living and Shared Housing Act in the definition of "long term care facility". Amends the Adult Protective Services Act. Removes a supportive living facility from the definition of "domestic living situation".

Amends the Illinois Public Aid Code. Provides that, to the extent permitted under federal law and regulations, the Department of Human Services shall, as soon as practical after the effective date of the amendatory Act but not later than March 1, 2027, implement an electronic benefits transfer system that uses industry-standard commercial electronic funds transfer technology, including, at a minimum, the use of cards with EMV chips.

Amends the School Code. In provisions concerning the administration of asthma medication, epinephrine injectors, opioid antagonists, and oxygen tanks, provides that "trained personnel" includes athletic coaches and trainers. Allows a pupil with asthma to self-administer and self-carry the pupil's asthma medication at a school-sponsored athletic practice or game. Allows a school nurse or trained personnel to administer undesignated asthma medication to a person at a school-sponsored athletic practice or game. Makes a change to provide that a school district, public school, charter school, or nonpublic school may maintain a supply of asthma medication in the nurse's office. Requires a school district, public school, charter school, or nonpublic school to maintain a supply of asthma medication in a secure location that is accessible before, during, and after school where a person is most at risk on account of physical activity. Requires at least one member of an athletic coach's staff at a school and any athletic trainers at that school to complete the training curriculum relating to the administration of undesignated asthma medication.

Amends the General Provisions Article of the Illinois Pension Code. Removes provisions requiring the Illinois Investment Policy Board to include companies that boycott Israel in its list of restricted companies. Makes conforming changes. Effective immediately.

Declares July 22, 2026 as Governor Jim Edgar Day in the State of Illinois in recognition of former Governor Jim Edgar's life, his legacy, and his extraordinary career in public service.