Reinserts the provisions of the introduced bill with the following changes. Changes the effective date from January 1, 2024 to January 1, 2025.

Amends the Property Tax Code. Provides that certain property may be certified by the Department of Revenue as containing a mega project. Provides that a "mega project" is a project with respect to which a company makes a specified investment during a specified investment period. Provides that the mega project property is eligible for an assessment freeze. Provides that mega project property may be granted an abatement. Provides that a company that operates a mega project shall enter into an agreement with the municipality in which the project is located to make certain special payments. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that qualified tangible personal property used in the construction or operation of a mega project is exempt from the taxes imposed under those Acts. Effective June 1, 2023.

Amends the Criminal Code of 2012. Provides that a person commits disorderly conduct with a laser or laser pointer when he or she intentionally or knowingly aims a laser or laser pointer at a person or at a person's residence without the consent of that person. provides that a violation is a Class A misdemeanor.

Amends the Labor Dispute Act. Makes a technical change in a Section concerning the short title.

Amends the Illinois Pension Code. Provides that a security employee of the Department of Corrections or the Department of Juvenile Justice under the Tier 2 provisions is entitled to an annuity calculated under the alternative retirement formula, in lieu of the regular or minimum retirement annuity, only if the person has withdrawn from service with not less than 20 years of eligible creditable service and has attained age 55 (instead of age 60). With regard to Tier 2 members and participants under the Illinois Municipal Retirement Fund (IMRF), Chicago Municipal, Cook County, State Employees, and State Universities Article: changes the retirement age to age 60 with 20 years of service or age 67 with 10 years of service; rescinds an election for certain benefits for persons under the Chicago Municipal Article; provides that any retirement annuity or supplemental annuity shall be subject to annual increases on January 1 in the manner and with the same eligibility requirements provided for members or participants under the applicable Article who first became members or participants in that Article before January 1, 2011; and makes other changes. Provides that the changes made by the amendatory Act are intended to be retroactive to January 1, 2011 and are applicable without regard to whether a member or participant was in active service on or after the effective date. Authorizes SLEP status under IMRF for a person who is a county correctional officer or probation officer. Amends the State Mandates Act to require implementation without reimbursement.

Amends the Illinois Income Tax Act. Creates an income tax credit for individual taxpayers who participate in an apprenticeship program during the taxable year. Provides that the credit is equal to the unreimbursed expenses incurred by the taxpayer to purchase equipment that is necessary for participation in the apprenticeship program, not to exceed $1,000 per taxpayer. Effective immediately.

Amends the Crimes Victim Compensation Act. Includes additional expenses and costs in the definition of "pecuniary loss". Removes language providing that: no compensation may be granted while the applicant or victim is held in a correctional institution; and a victim who has been convicted of a felony may apply for assistance at any time but no award of compensation may be considered until the applicant meets certain requirements. Requires the Attorney General to: provide an applicant with written notification of a drafted award determination; present the drafted award determination to the Court of Claims within 90 days of the application being submitted; make all applications and forms available electronically; translate all paper and electronic forms and applications into the 5 most common non-English languages in the State; maintain an online application system; and maintain a case-tracking system to track the status of an application. Allows a victim or applicant to obtain a law enforcement report and provide it to the Attorney General under certain circumstances. Removes time limit and law enforcement notification requirements for submitting an application for compensation. Provides that a victim of a crime who has presented oneself to a hospital for medical care or sexual assault evidence collection is not required to reveal the cause of the injuries or health needs. Provides that a victim of crime is not required to present oneself to a hospital for medical care or sexual assault evidence collection within a specified period of time. Provides that when submitting an application for compensation, the victim or applicant must provide to the Attorney General a sworn statement of the victim or applicant that attests to the victim's or applicant's experience of a crime of violence. Provides that cooperation with law enforcement is not required for a victim of certain offenses to submit an application. Provides that it is presumed that a crime victim or applicant did not provoke, incite, assist, attempt, or commit the criminal act that led to the victim's injury or death. Requires the Attorney General to create a process with forms and applications for applying for emergency awards, create a process for determining emergency awards within 48 hours of the filing of the application, and publicize the process on the Attorney General's website.

Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the foster care expenses, not to exceed $1,000 in any taxable year, paid or incurred by the taxpayer with respect to a qualified dependent child. Provides that the credit may be prorated. Effective immediately.

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that a decedent dying on or after January 1, 2024 may, in a written revocable testamentary document, allocate all or a portion of the decedent's unused exclusion amount, including any deceased spousal unused exclusion amount that is available to the decedent, to one or more children of the decedent. Provides that, if such an allocation is made, the amount so allocated shall not be available to the decedent's surviving spouse as a deceased spousal unused exclusion amount. Effective immediately.

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that certain food, drugs, and medical appliances that were taxed at the rate of 1% shall be exempt from the taxes under those Acts. Effective immediately.

Amends the Accident and Health Article of the Illinois Insurance Code. Provides that on or after the effective date of the amendatory Act, an insurer shall allow a covered individual to purchase a health plan offered pursuant to the medical assistance program under the Illinois Public Aid Code.

Appropriates $1,000,000 from the General Revenue Fund to the Illinois Criminal Justice Information Authority for grants to assist the Court Appointed Special Advocates of Cook County in its efforts to advocate for successful older youth in care emancipation from the Department of Children and Family Services. Effective July 1, 2023.

Amends the Animal Welfare Act. Makes a technical change in a Section concerning the short title.

Amends the Children and Family Services Act. In a provision concerning foster placements, provides that prior to final approval for placement of a child, the Department of Children and Family Services shall request that the Illinois State Police conduct a criminal records background check of the prospective foster or adoptive parent, including fingerprint-based checks of national crime information databases. Provides that in order to carry out the criminal records background check, each prospective foster or adoptive parent shall submit a full set of fingerprints to the Illinois State Police for the purpose of obtaining a State and federal criminal records check. Provides that the fingerprints shall be checked against the fingerprint records now and hereafter, to the extent allowed by law, filed in the Illinois State Police and Federal Bureau of Investigation criminal history records databases. Requires the Illinois State Police to furnish, following positive identification, all Illinois conviction information to the Department of Children and Family Services.

Amends the Higher Education Student Assistance Act. In the definitions of "institution of higher learning", "qualified institution", and "institution", provides that the exclusion of academic programs for incarcerated students does not apply to the monetary award program. Provides for a July 1, 2024 effective date.