Amends the Illinois Municipal Retirement Fund (IMRF) Article of the Illinois Pension Code. Provides that any person for whom a municipality contributed to both the Fund and a Taft-Hartley pension plan at a rate equal to or less than $5 per hour worked since July 16, 2014 shall be deemed an employee under the Article from July 16, 2014 through the effective date of the amendatory Act. Provides that, after the effective date of the amendatory Act, a person shall be deemed an employee under the Article if the participating municipality pays an hourly contribution rate to a Taft-Hartley pension plan that is equal to or less than $5 per hour worked. Makes a conforming change. Amends the State Mandates Act to require implementation without reimbursement.