Synopsis As Introduced Amends the Downstate Teacher Article of the Illinois Pension Code. Provides that beginning in fiscal year 2020 and each year thereafter, the System shall calculate the projected amount of the increase in the employer normal cost of benefits, expressed as a percentage of salary and reflecting separate amounts for Tier 1 and Tier 2 benefits, resulting from any increase in salary over the preceding school year, expressed as a percentage of salary. Provides that except for a teacher who first becomes a teacher on or after the implementation date of certain benefits, if the amount of a teacher's salary for any school year beginning on or after July 1, 2019 exceeds the member's annual full-time salary rate with the same employer for the previous school year, then the teacher's employer shall pay to the System the projected amount of the increase in the employer normal cost of benefits, as determined by the System and reflecting whether the teacher will receive Tier 1 or Tier 2 benefits, resulting from the increase in the member's salary over the previous school year. Excludes earnings increases paid to members under contracts or collective bargaining agreements entered into, amended, or renewed before the effective date of the amendatory Act. Excludes earning increases paid to members who first become members on or after the implementation date of certain benefits. Defines "Tier 1 benefits" and "Tier 2 benefits". Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.