Reinserts the provisions of the engrossed bill with the following changes. Further amends the Downstate Police and Illinois Municipal Retirement Fund (IMRF) Articles of the Illinois Pension Code. Provides that on and after July 1, 2022, but no later than December 1, 2022, a participating employee who is actively employed as a sheriff's law enforcement employee under IMRF may make a written election to transfer up to 10 years of creditable service from a fund established under the Downstate Police Article to IMRF. Provides that to establish that service, the participating employee must either elect to pay a specified amount to IMRF or have the amount of his or her creditable service established reduced by a specified amount. Provides that in no event shall the service credit established under the provisions exceed the lesser of 10 years or the actual amount of service credit that had been earned in the police pension fund. Provides that if the amount transferred to IMRF is greater than a specified amount, the additional amount shall be credited to the account of the sheriff's law enforcement employee's employer. Effective immediately, except that certain provisions are effective January 1, 2023.