Amends the Illinois Income Tax Act. Creates an income tax credit and a credit against insurance premium taxes for business entities for the cost of providing certain commuter benefits to employees. Provides that the credit shall be equal to 50% of the cost of providing the eligible commuter benefits, but not to exceed $100 per individual employee per month. Effective immediately.

Amends the Illinois Income Tax Act. Provides that a taxpayer who (i) has an associate degree, a bachelor's degree, or a graduate degree from an institution of higher education accredited by the U.S. Department of Education and (ii) has annual student loan repayment expenses is eligible for an income tax credit equal to the taxpayer's student loan repayment expenses for the taxable year, but not to exceed a maximum credit limit. Effective immediately.

Amends the Downstate Teacher Article of the Illinois Pension Code. Provides that beginning July 1, 2023, an annuitant may accept employment as a teacher without impairing his or her retirement status if that employment is not within the school year during which service was terminated and does not exceed 150 (instead of 100) paid days or 750 (instead of 500) paid hours in each school year. Effective immediately.

Creates the Illinois Farm to Food Bank Program Act. Establishes the Illinois Farm to Food Bank Program within the Department of Human Services to help expand the availability of nutritious, locally grown, raised, or processed foods for Illinois' emergency food system. Provides that the program shall (1) acquire and distribute agricultural products from Illinois agricultural entities or aggregators to Illinois' emergency food system, and (2) provide grants to improve capacity of the emergency food system to allow for the proper transportation, storage, or distribution of agricultural products to underserved areas. Provides that the program shall target fruits, vegetables, meat and poultry, dairy, and eggs produced in Illinois. Provides that foods shall be surplus, seconds, or market-grade quality levels and must be safe for consumption. Provides that the program is subject to appropriation and shall dedicate no less than 75% of available funds to acquisition and distribution of food. Requires the Secretary of the Department of Human Services to engage a not-for-profit entity from Illinois' emergency food system to administer the program. Requires the administering entity to have statewide reach and represent multiple food banks that source and distribute food to Illinois food pantries and soup kitchens under the same authorities and standards as the Emergency Food Assistance Program administered by the Department. Contains provisions concerning the duties of the administering entity. Creates the Farm to Food Bank Advisory Council to provide support to the program through facilitating relationship-building and partnerships between the Illinois agricultural sector and the emergency food system and other matters. Provides that the program may distribute food to those food banks with the infrastructure to accept, store, and distribute foods through the emergency food system and with the capacity to serve significant geographic areas within Illinois. Provides that the program shall distribute capacity-building grants for facility upgrades, equipment, or other investments necessary to support the objectives of the program. Requires the Department of Human Services to adopt rules. Effective immediately.

Amends the Election Code. Provides that the county clerk of a county where a decedent last resided shall (rather than may) issue certifications of death records from the electronic reporting system for death registrations and shall (rather than may) use that system to cancel the registration of any person who has died during the preceding month. Requires a county coroner, medical examiner, or physician for a county or any other individual responsible for certification of death under the Vital Records Act to promptly transmit certified records to the county clerk within 7 days after the death. Requires the county clerk and coroner to report quarterly to its affiliated county board and certify its full compliance with the provisions and accuracy of the voter rolls. Allows an individual to request a copy of the county clerk's or coroner's report and allows for relief if the county clerk fails to provide an accurate report within specified timeframes. Prohibits a political committee from making expenditures for payments to attorneys, expert witnesses, investigators, or others to provide a defense in a criminal case. Amends the Attorney General Act. Creates an Office of Election Integrity within the Office of the Attorney General. Provides that the purpose of the Office is to aid the State Board of Elections in completion of its duties under the Election Code. Provides that the Office shall develop and create a voter fraud hotline within 90 days after the effective date of the amendatory Act. Provides that by January 15 of each year, the Office shall submit a report to the Governor, the President of the Senate, the Minority Leader of the Senate, the Speaker of the House of Representatives, and the Minority Leader of the House of Representatives detailing information on investigations of alleged election law violations or election irregularities conducted during the prior calendar year.

Amends the Department of Revenue Law of the Civil Administrative Code of Illinois. Provides that the Department of Revenue shall reimburse eligible taxing districts for revenue loss associated with providing homestead exemptions for veterans with disabilities. Specifies that a taxing district is eligible for reimbursement if application of the homestead exemptions for veterans with disabilities results in reduction in the total equalized assessed value of all taxable property in the taxing district in which the taxing district is located of more than 2.5% for the taxable year that is 2 years before the start of the State fiscal year in which the application for reimbursement is made and the taxing district is located in whole or in part in a county that contains a United States military base. Provides that the aggregate amount of reimbursements for all taxing districts in any calendar year may not exceed $30,000,000. Sets forth the amount of the reimbursement. Effective immediately.

Creates the Local Officer Eligibility Act. Provides that a person seeking a local office or a local officer seeking another office may not qualify as a candidate for more than one office unless the person follows the requirements of the Act. Provides that, if a local officer seeks to become a candidate for any other office and any part of the terms run concurrently with each other, the person must first resign the local office that the officer presently holds. Includes resignation requirements. Provides that a person who is a deputy sheriff, county corrections officer, court security officer, or other person a sheriff otherwise supervises must resign as provided under the provisions if the person is seeking to qualify for the office of the sheriff. Provides that, if an election authority determines that a person failed to resign as required under the Act, an automatic resignation occurs 14 days after the filing of a petition for nomination. Requires the election authority to provide notice of the automatic resignation. Provides that the Act does not apply to a person already appointed to or is seeking appointment to an appointive board, task force, commission, or authority. Defines terms. Limits the concurrent exercise of home rule powers. Amends the Election Code making conforming changes.

Amends the Equal Pay Act of 2003. Provides that it is unlawful for an employer to compel or coerce a job applicant to purchase anything of value, including, but not limited to, instances where an employer requires the payment of a fee or consideration of any type from a job applicant for employment. Makes conforming changes to provisions concerning violations of the Act and fines and penalties.

Amends the Property Tax Code. Provides that, for taxable year 2024, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption is $75,000 (currently, $65,000). Provides that, beginning in taxable year 2025, the maximum income limitation for the low-income senior citizens assessment freeze homestead exemption shall be increased each year by the percentage increase, if any, in the Consumer Price Index. Effective immediately.

Amends the Nurse Practice Act. Makes a technical change in a Section concerning qualifications for licensure as an advanced practice registered nurse.

Amends the Business Enterprise for Minorities, Women, and Persons with Disabilities Act. Provides that certain economically disadvantaged persons, among other specified individuals, are considered minority persons under the Act. Provides additional requirements concerning qualification as a socially disadvantaged person. Defines "economically disadvantaged person". Provides requirements concerning qualification as an economically disadvantaged person. Makes other changes. Effective January 1, 2023.

Amends the Freedom of Information Act. Modifies the definition of "private information" by providing that medical records include electronic medical records and the information contained within or extracted from an electronic medical records system operated or maintained by a Health Insurance Portability and Accountability Act covered entity. Exempts from disclosure all protected health information that may be contained within or extracted from any record held by a covered entity, including information that alone or compiled or under circumstances in which the patient information combined with other information could allow for patient identification, in compliance with the Health Insurance Portability and Accountability Act.

Amends the Residential Mortgage License Act of 1987. Makes a technical change in the Section concerning the short title of the Act.

Amends the Juvenile Court Act of 1987. Provides that if a person 18 years of age or older is confined in a county jail for any matter or proceeding under the Act, the provision that the minor's confinement shall be implemented in such a manner that there will be no contact by sight, sound, or otherwise between the minor and adult prisoners does not apply.

Amends the Election Code. Requires Voters Identification Cards for those who do not have an acceptable photo ID. Sets forth requirements and exemptions. Provides that any person desiring to vote shall present to the judges of election for verification of the person's identity a government-issued photo identification card or his or her Voter Identification Card. In provisions concerning the receipt of vote by mail ballots, provides that an election authority shall appoint panels as needed of 3 election judges from the list of election judges submitted by the county parties to compare the voter's signature on the certification envelope of the vote by mail ballot with the signature of the voter on file in the office of the election authority. Provides the procedure for verifying or rejecting the signature. Provides that if a vote by mail ballot is rejected, the election authority shall notify the voter within 2 days after the rejection or within one day if the rejection occurs after election day and in all cases before the close of the period for counting provisional ballots. Allows a voter to submit a statement confirming the vote if the signature was rejected. Allows a voter to cast a new ballot if the vote by mail ballot was rejected because the envelope was delivered opened.