Amends the Property Tax Code. In provisions concerning the long-time occupant homestead exemption, provides that for tax year 2024 and thereafter, the exemption applies to qualified taxpayers with a household income of $85,000 or less and is based on an increase of 5% for each taxable year after the base year. Removes provisions providing that a qualified taxpayer may not receive the long-time occupant homestead exemption and certain other exemptions. Provides that qualified taxpayers need not reapply for the long-time occupant homestead exemption on an annual basis. Effective immediately.

Amends the Medical Assistance Article of the Illinois Public Aid Code. Requires the Department of Healthcare and Family Services to develop policies and procedures with the goal of increasing the capacity of behavioral health services provided by federally qualified health centers. Requires the Department to develop, no later than July 1, 2023, billing policies that provide reimbursement to federally qualified health centers for services rendered by graduate-level, sub-clinical behavioral health professionals who deliver care under the supervision of a fully licensed behavioral health clinician who is licensed as a clinical social worker, clinical professional counselor, marriage and family therapist, or clinical psychologist. Provides that to be eligible for reimbursement, a graduate-level, sub-clinical professional must meet the educational requirements set forth by the Department of Financial and Professional Regulation for licensed clinical social workers, licensed clinical professional counselors, licensed marriage and family therapists, or licensed clinical psychologists. Provides that an individual seeking to fulfill post-degree experience requirements in order to qualify for licensing as a clinical social worker, clinical professional counselor, marriage and family therapist, or clinical psychologist shall also be eligible for reimbursement so long as the individual complies with certain requirements. Requires the Department to work with a trade association representing a majority of federally qualified health centers operating in Illinois to develop the policies and procedures required under the amendatory Act. Effective immediately.

Amends the State Police Act. Provides that notwithstanding any other provision of law, on and after the effective date of the amendatory Act, any State mandate regarding the matter of the training of Illinois State Police Officers that necessitates additional expenditures from the Illinois State Police or any State agency shall be void and unenforceable unless the General Assembly makes necessary appropriations to implement that training mandate. Provides that the failure of the General Assembly to make necessary appropriations shall relieve the Illinois State Police or State agency from the obligation to implement any State mandate. Amends the Illinois Police Training Act. Provides that notwithstanding any other provision of law, on and after the effective date of the amendatory Act, any State mandate regarding the matter of the training of law enforcement officers that necessitates additional expenditures from the Illinois Law Enforcement Training Standards Board, the Illinois State Police, or any State or local law enforcement agency or unit of local government shall be void and unenforceable unless the General Assembly makes necessary appropriations to implement that training mandate. Provides that the failure of the General Assembly to make necessary appropriations shall relieve the law enforcement agency, State agency, or unit of local government of the obligation to implement any State mandate.

Amends the Property Tax Code. Provides that no certificate of error shall be issued without the chief county assessment officer first having given all affected taxing districts 30 days' written notice. Provides that taxing districts may seek a judicial determination as to the exempt status of property.

Amends the Homeowners' Energy Policy Statement Act. Provides that the Act applies to the portion of a shared roof owned solely by the owner of the residence beneath the roof if the owner agrees to be responsible for the maintenance of the roof under the solar panels.

Amends the Local Government Debt Reform Act. Provides that an ordinance levying a tax for the payment of principal of and interest on general obligation bonds or limited bonds may be filed electronically with the county clerk. Effective immediately.

Amends the Stalking No Contact Order Act and the Civil No Contact Order Act. Provides that the court shall (rather than may) award the petitioner costs and attorney's fees if a stalking no contact order is granted. Provides that the court shall award the petitioner costs and attorney's fees if a civil no contact order is granted.

Amends the Illinois Banking Act. Makes a technical change in a Section concerning the short title.

Amends the Clerks of Courts Act. Removes language providing for the compensation of Clerks of the Circuit Court. Provides instead that the salary of a clerk of the circuit court elected or appointed after the effective date of the amendatory Act shall be set as a percentage of the salary of Judges of the Circuit Court and shall be in the following amounts: in counties where the population is less than 14,000, 55%; in counties where the population is 14,001 to 30,000, 60%; in counties where the population is 30,001 to 60,000, 65%; in counties where the population is 60,001 to 100,000, 70%; in counties where the population is 100,001 to 200,000, 75%; in counties where the population is 200,001 to 300,000, 80%; in counties where the population is 300,001 to 3,000,000, 85%; and in counties where the population is over 3,000,000, 90%. Requires the State to furnish 66 2/3% of the total annual salary to be paid to a clerk of the circuit court, and the county to furnish 33 1/3% of the total annual salary. Provides that if, on the effective date of the amendatory Act, the salary of a clerk is greater than the percentage of the circuit judges salary in the provisions, that circuit clerk's salary shall not be reduced.

Amends the Unified Code of Corrections. Eliminates the repeal date of the statute creating the First Time Weapon Offender Program. Effective immediately.

Amends the Children and Family Services Act. Requires every driver who applies for employment with a transportation provider under contract with the Department of Children and Family Services to have his or her fingerprints submitted to the Illinois State Police in an electronic format that complies with the form and manner for requesting and furnishing criminal history record information as prescribed by the Illinois State Police. Provides that such fingerprints shall be transmitted through a live scan fingerprint vendor licensed by the Department of Financial and Professional Regulation and shall be checked against the fingerprint records filed in the Illinois State Police and Federal Bureau of Investigation criminal history records databases, including, but not limited to, civil, criminal, and latent fingerprint databases. Requires the Illinois State Police to charge a fee for conducting the criminal history records check that does not exceed the actual cost of the records check. Provides that the Illinois State Police shall furnish, pursuant to positive identification, records of Illinois convictions and shall forward the national criminal history record information to the Department of Children and Family Services. Requires every driver to submit, as a condition of employment, a signed written statement certifying that he or she has consented to and completed a fingerprint-based criminal history records check in accordance with the amendatory Act. Effective immediately.

Amends the Illinois Controlled Substances Act. Provides that in addition to any other penalties provided by law, a person knowingly and unlawfully selling or dispensing any scheduled drug containing a detectable amount of fentanyl is guilty of a Class X felony and shall be sentenced to a term of imprisonment of not less than 9 years and not more than 40 years or fined not more than $250,000, or both. Provides that it is a Class 1 felony for which a fine not to exceed $100,000 may be imposed for any person to knowingly use an electronic communication device in the furtherance of controlled substance trafficking involving a substance containing any amount of fentanyl. Provides that this penalty shall be in addition to any other penalties imposed by law. Provides that in addition to any other penalties imposed, not less than 6 years and not more than 30 years shall be imposed with respect to any amount of carfentanil or fentanyl, or any analog thereof, in excess of 150 milligrams that is stored or transmitted as a powder, blotter paper, tablet, patch, or spray. Provides that in addition to any other penalties imposed, with respect to fentanyl, or an analog thereof, an additional sentence of 5 years shall be imposed if the fentanyl or analog thereof is in a form that resembles, or was mixed, granulated, absorbed, adsorbed, spray-dried, aerosolized as or onto, coated on in whole or in part, or solubilized with or into, a product, where the product or its packaging further has at least one of the following attributes: (1) a resemblance to the trade dress of a consumer food product, branded food product, or logo food product, or incorporates an actual or satirical version of a registered trademark, service mark, or copyright; (2) a bright color or coloring scheme; (3) the appearance of a cereal, candy, vitamin, gummy, or chewable product such as a gum or gelatin-based product; (4) a cartoon character imprint; or (5) incorporation into a separate product or package approved by the United States Food and Drug Administration, or approved by a regulatory agency for food or drug products in another country, if the addition of fentanyl, carfentanil, or any analog thereof, would render the approved product an adulterated product under the standards of the Federal Food, Drug, and Cosmetic Act, or any law of this State or administrative rule. Defines "electronic communication device".

Creates the Taxpayer Protection Act. Provides that, on and after the effective date of the Act, for bonds or incurred debt issued through a referendum by a unit of local government or school district, the bonds or incurred debt shall not be extended or reissued unless authorized by a referendum. Provides that a unit of local government or school district shall not submit the question concerning the extension or reissuance of a bond or incurring debt to voters in a referendum until at least one year has passed since the retirement of the bond or debt approved by a referendum. Provides that, on and after the effective date of the Act, a unit of local government or school district shall not submit a question concerning the issuance of a bond or incurring debt to the voters in a referendum until at least one year has passed since that unit or district last proposed a question or proposition concerning the issuance of bonds or incurring debt in a referendum. Limits home rule powers. Amends the Property Tax Code. Provides that there shall not be a service extension base annual increase unless increased by referendum. Amends the School Code. Provides that no later than 30 days before a school district submits to the voters of that district a question on whether to issue bonds or increase the school district's property tax rate, the school district must send informational material to each resident of voting age in the school district. Defines "informational material". Specifies what must be included in the informational material. Effective immediately.

Amends the Illinois Income Tax Act. Makes changes concerning the federal depreciation deduction and net operating losses to restore provisions that were in effect prior to Public Act 102-16. Amends the Business Corporation Act of 1983. Provides that no franchise tax shall be imposed on foreign or domestic corporations on or after January 1, 2024 and repeals those provisions on January 1, 2025. Effective immediately.

Amends the Election Code. In provisions relating to the receipt of the certificate of nomination, nomination papers, or proposed question of public policy and an objector's petition by the electoral board, provides that the chair of the electoral board shall also send a call (as well as a certified copy of its ruling with other specified documents) by registered or certified mail to the election authority to whom the ballot is certified and to the appropriate county clerk (currently, the call needs to be sent to: each of the members of the electoral board; the objector who filed the objector's petition; and either the candidate whose certificate of nomination or nomination papers are objected to or the principal proponent or attorney for proponents of a question of public policy, as the case may be, whose petitions are objected to).