Creates the Illinois Educational Choice for Children Act. Provides that on or before January 1, 2027 and annually thereafter, the Governor shall submit to the United States Secretary of the Treasury a list of scholarship granting organizations to opt-in to the federal school choice program under the federal Educational Choice for Children Act. Allows the Governor to develop the list of scholarship granting organizations in consultation with other appropriate State agencies. Requires the submission of the list of scholarship granting organizations to be in compliance with the Internal Revenue Code. Requires the Governor to send a copy of the list of scholarship granting organization to the General Assembly, the State Board of Education, and the Department of Revenue. Effective immediately.