Executive Director
Tax Institute

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April 10, 2020

State and Local Tax  
This Week 

Illinois General Assembly

The House and Senate were not in session this week. 

As noted last week, the House and the Senate extended the committee deadline (the deadline for moving House and Senate bills out of committee to the floor in the chamber of origin) to April 24. The House extended the third reading deadline to May 8 and the Senate extended the third reading deadline for Senate bills to May 7.

Under the original schedules issued at the beginning of legislative session, the House and the Senate were not scheduled to be in session this week or next week.  As of this morning, it remains unclear when the General Assembly will return to Springfield.

None this week

New legislation
None this week

COVID-19 state tax-related announcements
The Illinois Department of Revenue issued an  Announcement  informing taxpayers and tax practitioners i f they scheduled an electronic payment for 2019 income taxes to be paid on or before April 15, 2020, the  payment will not automatically be rescheduled to July 15, 2020. If they do nothing, the payment will  be made on the date originally chosen. The link provides information as to how the payment date may be changed.

Cook County Clerk
The Cook County Clerk has issued a Tax Buyer Update.  The Update outlines procedures for tax buyers to submit notices of extension to the Clerk's office.

The Clerk's Office has also issued a Taxpayer Update.  The Update states in pertinent part:  "[t]o account for accruing statutory interest during the time the Clerk's Office is closed and not processing redemptions, the Clerk's Office will remove interest that accrued during the closure period. Therefore, tax redemption bills requested from the date the office reopens through the 44th-day grace period (currently June 1, 2020) will not have interest charged from March 18, 2020 through April 30, 2020."

The Internal Revenue Service has established a  Coronavirus Tax Relief web page. Note that IRS IRS updated the page over the past week.

The April 3 edition of the Illinois Register did not contain any proposed or adopted rulemakings by the Illinois Department of Commerce and Economic Opportunity or the Illinois Department or Revenue.

The Secretary of State filed a number of emergency rules including an emergency amendment to the Business Corporations Act which provides in pertinent part:

"Pursuant to the powers vested in him by Section 5(7) of the Secretary of State Act, the Secretary of State hereby extends for the duration of the disaster proclaimed by the Governor in Gubernatorial Proclamation number 2020-038 issued on March 9, 2020, and for a period of 30 days thereafter, the filing deadlines for materials required to be filed with the Secretary of State pursuant to Chapter 805 of the Illinois Compiled Statutes and which were due to be filed on or after March 17, 2020.  This extension period may be rescinded by the Secretary of State through the adoption of an emergency rule.  Any fees for late filings of materials shall be waived for materials subject to this Section." 

The April 10 edition of the Illinois Register did not contain any proposed or adopted rulemakings by the Illinois Department of Revenue or the Department of Commerce and Economic Opportunity.

Court cases
In re Application of the County Treasurer & ex officio County Collector of Cook County  Appellant, GT Alternatives, LLC, purchased a tax certificate for a property at the July 2017 Cook County scavenger sale.

Appellant filed a petition in the circuit court
seeking an order declaring the sale in error based on the failure of the Collector and the Cook
County Clerk to include the 2016 first installment tax liability in the scavenger sale. The Collector
opposed the petition, contending that, because the 2016 first installment was merely a tax estimate, it did not reflect the actual 2016 tax liability for the property and, thus, was properly not included in the scavenger sale. The circuit court agreed and denied appellant's petition.

On appeal the Appellant contended that the circuit court erred in denying his petition and the sales should be found in error.  The appellate court upheld the judgment of the circuit court.

Tax Tribunal 
No new decisions were issued this week.

No new cases were filed this week.

Publications and Announcements
Tax Institute member accounting firm BDO recently issued  The SALT Implications of the CARES Act.

Tax Institute member law firm HMB has published  State Tax Filing Guidelines for Coronavirus Pandemic

The Council on State Taxation issued a  Memo to State Chamber Tax committees on state and local tax compliance relief.  COST has also published a multistate  State and Local Tax Relief Tracker.

The University of Illinois System Institute of Governmental and Public Affairs issued a  report entitled What Policymakers Should Know About the Fiscal Impact of COVID-19 on Illinois.

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