The House and Senate return to Springfield for the spring legislative session on January 4.
One new tax-related bill was introduced this week:
HB 4207 - Didech - Amends the County Cannabis Retailers' Occupation Tax Law in the Counties Code. Provides that a county board and the forest preserve district board of a forest preserve district coterminous with the county may, by identical ordinances of each board, direct that all or any portion of the tax imposed by the Act be distributed by the county to the forest preserve district. Provides that the ordinances may include any additional provisions necessary for the administration of the distributions to the forest preserve district. Effective immediately.
Rulemaking
The November 12 edition of the Illinois Register did not contain any proposed or adopted rules by the Illinois Department of Revenue or the Department of Commerce and Economic Opportunity.
Today's Illinois Register contained an adopted rulemaking by the Property Tax Appeal Board amending its rules entitled Practice and Procedure for Appeals Before the Property Tax Appeal Board. The Board described the rulemaking as follows: "Section 1910.67(e) – To allow a hearing before the Property Tax Appeal Board to be conducted virtually through an interactive video teleconference such as Webex."
I found it particularly interesting that the appellate court conducted a de novo review of the Tribunal's granting of the Department's motion for summary judgment. The court explained "[w]e review an administrative agency's grant of summary judgment de novo (Prairie Rivers Network v. Illinois Pollution Control Board, 2106 IL App (1st) 150971, par. 23), meaning that we 'review'[ ] the matter anew - the same as if the case had not been heard before and as if no decision had ben rendered previously." Ryan v. Yarbrough, 355 Ill. App. 3d 342, 346 (2005).
In a footnote, the court noted that the Department cited Horsehead Corp. v. Department of Revenue, 2019 IL 124155, par. 26-27, for the proposition that deference must be paid to decisions of the Tribunal. However, the court noted that Horsehead was not a summary judgment case, and therefor, does not govern the standard of review in the case.
No new tax-related cases this week.
Tax Tribunal
No new decisions have been posted by the Tribunal this week.
One new case was filed with the Tribunal this week. The case did not raise any unique issues.
Publications
The Governor's Office of Management and Budget ("GOMB") issued its annual statutorily-required Illinois Economic and Fiscal Policy Report. GOMB has revised the general funds revenue forecast for the current fiscal year upward by $1.7 billion from the revenue forecast used when putting together the state budget. The Governors office also revised spending projections upward by $1.084 billion for the current fiscal year.
GOMB explained the proposed spending increases as follows:
"GOMB has identified potential supplemental general funds budget pressures for fiscal year 2022, including $913 million to fully address unpaid state employee and retiree health insurance bills and approximately $150 million in other pressures. As described below, the Governor also proposes reserving $300 million for a contribution to the Budget Stabilization Fund. After accounting for these changes and the supplemental budget pressures, the revised fiscal year 2022 surplus is projected to total $418 million."
In my estimation using increased revenues to pay down unpaid health insurance bills makes sense in light of the fact that the state will save interest payments that would otherwise be due on the unpaid bills. While adding $300 million to the state's empty rainy day fund is a start, that amount in the context of the state budget is a drop in the bucket.
A left-of-center national group, the American Economic Liberties Project, issued a report entitled Tools for Taking on Big Tech's Economic Power - A Guide for State Lawmakers. I highlight this report, but it will likely be used as a basis for legislation to be introduced in the spring session of the General Assembly.
