USE AND RESEARCH-ENTHEOGENS

Creates the Compassionate Use and Research of Entheogens Act. Establishes the Illinois Psilocybin Advisory Board within the Department of Financial and Professional Regulation for the purpose of advising and making recommendations to the Department regarding the provision of psilocybin and psilocybin services. Provides that the Department shall begin receiving applications for the licensing of persons to manufacture or test psilocybin products, operate service centers, or facilitate psilocybin services. Contains licensure requirements and prohibitions. Provides that a licensee or licensee representative may manufacture, deliver, or possess a psilocybin product. Provides that a licensee or licensee representative may not sell or deliver a psilocybin product to a person under 21 years of age. Provides that a person may not sell, give, or otherwise make available a psilocybin product to a person who is visibly intoxicated. Creates the Psilocybin Control and Regulation Fund and the Illinois Psilocybin Fund and makes conforming changes in the State Finance Act. Requires the Department of Agriculture, the Department of Financial and Professional Regulation, and the Department of Revenue to perform specified duties. Contains provisions concerning rulemaking, taxes, fees, zoning, labeling, and penalties. Provides that beginning January 1, 2026, a tax is imposed upon purchasers for the privilege of using psilocybin at a rate of 15% of the purchase price. Preempts home rule powers. Contains other provisions. Amends the Illinois Vehicle Code. Provides that a person shall not drive or be in actual physical control of any vehicle within the State while there is any amount of a drug, substance, or compound in the person's breath, blood, other bodily substance, or urine resulting from the unlawful use or consumption of psilocybin as defined in the Compassionate Use and Research of Entheogens Act. Amends the Illinois Controlled Substances Act. Removes psilocybin and psilocin from the list of Schedule I controlled substances. Amends the Illinois Independent Tax Tribunal Act of 2012. Provides that the Tax Tribunal shall have original jurisdiction over all determinations of the Department of Revenue reflected on specified notices issued under the Compassionate Use and Research of Entheogens Act. Amends the Freedom of Information Act to exempt specific records from disclosure. Effective immediately.