Executive Director
Tax Institute

(217) 522-5512 ext. 231

All Key Chamber Legislation

Upcoming Events
October 1:
Sales Tax Webinar:  "Illinois 2019 Sales Tax Legislation:  The Good, the Bad and the Ugly."  Join Keith Staats as he presents this one hour webinar that qualifies for Illinois CLE and CPE.  As a benefit of membership, each member of the Tax Institute receives two free registrations. Registration information is at this  Link.  Contact Kirsten Constant at for your free registration. 

October 28:
Illinois General Assembly returns to Springfield for the first day of the fall veto session.

November 12:
Illinois General Assembly returns to Springfield for the second week of the fall veto session.
September 27, 2019
State and Local Tax  
This Week 

Illinois General Assembly
The House and Senate have adjourned until the fall veto session.  The first week of the veto session is scheduled to begin on October 28.  The second, and final, week of the veto session is scheduled to begin on November 12.

New legislation
No new tax-related legislation this week.

Property Tax Reform Task Force
The Property Tax Relief Task Force subcommittees continued to hold hearings this week. Here is a  link to the Task Force webpage.

The subcommittee on Assessments and Exemptions met last Frid ay.  The subcommittee on Assessments and Exemption is scheduled to meet again next Friday.  At this time, no agenda has been posted for next Friday's meeting.

The subcommittee on pensions met on Monday.  A copy of the agenda and presentations to the subcommittee are available at the link for the Task Force above.

The subcommittee on consolidation met on Tuesday.  A presentation by the Illinois State Board of Education is available at the Task Force link above.

I attended the subcommittee hearing on TIFs on Wednesday.  The presentations to the subcommittee are also available at the Task Force Link.

The subcommittees on School Funding and Social and Economic Disparities also met on Wednesday.

A subcommittee on PTELL met on Thursday. A presentation by are representative of the Chicago Teachers' Union was on the agenda.

A number of the subcommittees are scheduled to meet again next week.

The September 27 edition of the Illinois Register contained one proposed rulemaking by the Illinois Department of Revenue.

The amendment updates various of the Department's income tax rules to reflect legislation.  As described by the Department "This rulemaking amends Sections 100.2055, 100.2160, 100.2165, 100.2171, 100.2180, 100.2185 and 100.2199 and adopts new Section 100.2181 to reflect legislative changes to the Illinois Income Tax Act in PAs 97-652, 100-22, 100-328, 100-865, and 101-207, an amendment to the Film Production Services Tax Credit Act of 2008 in PA 101-178 extending the sunset date of the credit, and an amendment to the School Code in PA 98-544 to make attendance at kindergarten mandatory."  

The September 27 Illinois Register did not contain any proposed or adopted rulemakings by the Illinois Department of Commerce and Economic Opportunity.

Court cases
Trilisky v. The City of Chicago is an appeal from a dismissal of a class action complaint in which the plaintiff alleged that sales to and from the Federal National Mortgage Association (Fannie Mae) and Federal Home Loan Mortgage Corporation (Freddie Mac) are exempt from the Chicago Real Property Transfer Tax because the transfers involve "real property acquired by or from any governmental body."  The circuit court agreed with the City of Chicago that Fannie Mae and Freddie Mac are not governmental bodies exempt from the transfer tax and dismissed the case.  The appellate court affirmed the dismissal.

Tax Tribunal 
No new decisions were posted this week.  

None of the new cases filed at the Tribunal raise any novel issues.

The Illinois Department of Revenue issued an Informational Bulletin on  Tax Incentives for Qualifying Illinois Data Centers.

The Illinois Department also issued an Informational Bulletin entitled  "Municipalities and Counties may impose a local Cannabis Retailers' Occupation Tax beginning September 1, 2020.  I heard that there is some grumbling among local governments that they will not authorized to impose local cannabis taxes on the January 1, 2020 effective date of legalization of recreational cannabis.

My new  column has been posted in the online version of the Illinois CPA Society's Insight magazine.  In my latest column I discuss that d uring the spring legislative session, the Illinois General Assembly accomplished the seemingly impossible, it passed substantial legislation-SB 689 (P.A. 101-0009) and SB 690 (P.A. 101-0031)-that makes Illinois sales tax law even more confusing and incomprehensible.

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