Amends the Illinois Income Tax Act. Provides that the Department of Revenue shall establish a 60-day reapplication period during calendar year 2023 to allow qualified taxpayers to file an original or amended return for tax year 2021 for the purpose of receiving the 2021 residential real estate tax rebate. Provides that a qualified taxpayer is a person who (i) was 65 years of age or older during calendar year 2022, (ii) would have been eligible for the rebate if he or she had filed the appropriate individual income tax return for tax year 2021, and (iii) did not receive a rebate. Amends the Illinois Administrative Procedure Act to allow emergency rulemaking. Effective immediately.

Repeals the provisions of Public Act 102-1116 that make amendatory changes to the Firearms Restraining Order Act that provide that a petitioner for a firearms restraining order may request a plenary firearms restraining order of up to one year, but not less than 6 months (restores the 6 months provision). Repeals provisions that the firearms restraining order may be renewed for an additional period of up to one year.

Amends the Election Code. Provides that an election authority shall cancel the voter registration card of an inactive voter who has not voted in 2 consecutive general elections.

Amends the State Treasurer Act. Makes changes concerning banking and teller machine services. Provides that the State Comptroller shall direct and the State Treasurer shall transfer the remaining balance from the Treasurer's Rental Fee Fund into the State Treasurer's Bank Services Trust Fund.

Amends the Overdose Prevention and Harm Reduction Act. Provides that a pharmacist may sell fentanyl test strips over-the-counter to the public to test for the presence of fentanyl, a fentanyl analogue, or a drug adulterant within a controlled substance. Provides that a county health department may distribute fentanyl test strips at the county health department facility for no fee. Amends the Drug Paraphernalia Control Act. Provides that "drug paraphernalia" does not include equipment, products, or materials to analyze or test for the presence of fentanyl, a fentanyl analogue, or a drug adulterant within a controlled substance.

Reinserts the provisions of the engrossed bill with the following changes: Provides that if an employer engages a third party to announce, post, publish, or otherwise make known a job posting, the employer shall provide the pay scale and benefits, or a hyperlink to the pay scale and benefits, to the third party and the third party shall include the pay scale and benefits, or a hyperlink to the pay scale and benefits, in the job posting. Provides that the Department of Labor, during its investigation of a complaint, shall make a determination as to whether a job posting is not active by considering the totality of the circumstances, including, but not limited to: (i) whether a position has been filled; (ii) the length of time a posting has been accessible to the public; (iii) the existence of a date range for which a given position is active; and (iv) whether the violating posting is for a position for which the employer is no longer accepting applications. Makes other changes. Effective January 1, 2025.

Amends the Metropolitan Water Reclamation District Act. Provides that the Metropolitan Water Reclamation District of Greater Chicago may implement an electronic reporting system that will allow notices, orders, and other documents to be sent directly by email to persons or entities registered with the sanitary district and, in the discretion of the District, to allow those persons or entities registered with the District to view, modify, or submit documents using the electronic reporting system. Allows for email service of documents usually required to be served by U.S. first-class mail, U.S. certified mail, or personal service for persons or entities registered with the electronic reporting system. Provides that the District shall adopt rules, as approved by ordinance, to ensure service of process by email is properly effectuated upon the registered persons and entities. Effective immediately.

Amends the Property Tax Code. In provisions concerning the issuance of a tax deed, provides that the court shall find that all forfeitures and sales of the property occurring after the tax sale at which the certificate of purchase was issued and including only subsequent years taxes have been redeemed (currently, all forfeitures and sales that occur subsequent to the sale). Provides that a sale of the property that occurs after the tax sale at which the certificate of purchase was issued and includes only tax years that are prior to the year or years sold, or includes tax years which are both prior to and after the year or years sold, shall be declared a sale in error, and those tax years shall be merged into the tax deed grantee's title. Effective immediately.

Amends the Chicago Police and Chicago Firefighter Articles of the Illinois Pension Code. Establishes a presumption that a fireman or policeman who becomes disabled as a result of exposure to and contraction of COVID-19 was injured in the line of duty and is entitled to receive a duty disability benefit under the applicable Article of the Code. Specifies that the changes made by the amendatory Act apply retroactively to March 9, 2020, and any policeman or fireman who has been previously denied a duty disability benefit that would otherwise be entitled to a duty disability benefit under the amendatory Act shall be entitled to a retroactive duty disability benefit. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.

Amends the Illinois Public Aid Code. In provisions concerning the child care assistance program, provides that beginning in State Fiscal Year 2024, the specified income threshold shall be no less than 250% of the then-current federal poverty level for each family size, with an annual increase of 25% each fiscal year thereafter until income eligibility hits 400% of the then-current federal poverty level for each family size or before State Fiscal Year 2030, whichever comes first. Effective July 1, 2023.

Amends the School Code. In provisions concerning educational service centers, changes references relating to comprehensive personal health and safety education and comprehensive sexual health education to family life - sex education. Repeals provisions concerning comprehensive personal health and safety and comprehensive sexual health education. Instead, adds provisions concerning sex education, family life, and instruction on diseases. Makes changes in the Chicago School District Article concerning HIV training, including providing AIDS training instead. Makes conforming changes.

Amends the Juvenile Court Act of 1987. Provides that the court shall not order any assessments, such as fees, fines, or administrative costs, except for assessments made in traffic, boating, or fish and game law, or municipal ordinance violations as provided in the Act, against a minor subject to the Minors Requiring Authoritative Intervention Article, Addicted Minors Article, or Delinquent Minors Article of the Act or against the minor's parent, guardian, or legal custodian. Provides that, except for assessments made in traffic, boating, or fish and game law, or municipal ordinance violations as provided in the Act, any judgment, order, agreement, or other legally enforceable encumbrance directing a minor or his or her parent, guardian, or legal custodian to pay assessments prior to the effective date of the amendatory Act is null, void, and not collectible if there remains a balance due, including interest, penalties, or collection fees. Provides that, if the court orders community service for the minor, community service shall not interfere with the school hours, school-related activities, or work commitments of the minor or the minor's parent, guardian, or legal custodian. Provides that the court shall not order a minor or the minor's parent, guardian, or legal custodian to pay costs relating to any sentencing order, including any fee, fine, or administrative cost authorized under certain provisions of the Unified Code of Corrections. Provides that the inability of a minor, or minor's parent, guardian, or legal custodian, to cover the costs associated with an appropriate sentencing order shall not be the basis for the court to enter a sentencing order incongruent with the court's findings regarding the offense on which the minor was adjudicated or the mitigating factors. Provides that, one year after the effective date of the amendatory Act, the Administrative Office of the Illinois Courts shall report to the General Assembly: (1) the number of judgments, orders, agreements, or other legally enforceable encumbrances vacated pursuant to this provision in each judicial district; and (2) the total balances of fees, fines, and administrative costs vacated in each judicial district. Makes other changes. Amends other Acts to make conforming changes. Effective immediately.

Amends the Illinois Vehicle Code to allow for the issuance of In God We Trust special license plate decals by the Illinois Department of Veterans' Affairs. Provides that $5 of each original issuance and $18 of each renewal shall be deposited into the Illinois Veterans Assistance Fund, and that $15 of each original issuance and $2 of each renewal shall be deposited into the Secretary of State Special License Plate Fund.

Creates the Seat of Government Commission Act. Creates the Seat of Government Commission. Provides for membership of the Commission and membership requirements. Provides for meetings of the Commission. Provides that the Office of the Governor shall provide administrative and other support to the Commission. Provides that it shall be the duty of the Commission to serve as a line of communication between the State and local officials in the seat of government, regarding property leases, ownership, and any other issues deemed relevant to interactions between the State government and the seat of government.

Amends the Seizure and Forfeiture Reporting Act. Requires each law enforcement entity that seizes, forfeits, or receives property under the Act to report specified information about the seizure and forfeiture of that property no later than 60 days after December 31 of the year in which the property is seized or forfeited. Provides that neither a law enforcement entity nor the Illinois State Police shall report the seizure, forfeiture, or receipt of property subject to reporting under federal law through equitable sharing agreements with the federal government. Provides that if a law enforcement entity does not seize, forfeit, or receive forfeiture funds during the reporting period, it shall file a null report. Makes changes concerning the information required in reports filed with the Illinois State Police under the Act. Provides that the Illinois State Police shall post annually on its website certain data. Provides that the Illinois State Police shall, within 120 days after the end of the calendar year, submit to the General Assembly, Attorney General, and Governor a written report summarizing activity in the State for the preceding year. Amends the Criminal Code of 2012. Provides that the Director's designee may sell or dispose of forfeited property. Amends the Drug Asset Forfeiture Procedure Act. Provides that the Director's designee may dispose of forfeited property.