Publications

Illinois Bar Journal

 

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Articles on Taxation

Property tax relief and pharmaceutical assistance February 2001 Illinois Law Update, Page 60 On November 20, 2000, the Illinois Department of Revenue (department) adopted amendments to section 530 of the Illinois Administrative Code. 86 Ill Adm Code 530.
Local Government Taxpayers’ Bill of Rights created—P.A. 91-920 December 2000 Illinois Law Update, Page 690 Gov. George H. Ryan signed the Local Government Taxpayers' Bill of Rights Act on July 7, 2000.
Taxes levied under the Tort Immunity Act cannot be used to fund school district’s attempt to remedy desegregation December 2000 Illinois Law Update, Page 690 On October 26, 2000, the Supreme Court of Illinois affirmed the judgment of the appellate court which held that article IX of the Local Governmental and Governmental Employees Tort Immunity Act (Tort Immunity Act) (745 ILCS 10/9-101, et seq.) did not authorize the use of real estate taxes to fund equitable remedies ordered by the court.
UPL and Property Tax Assessment Appeals in Illinois By Thomas J. McNulty December 2000 Article, Page 710 Make no mistake about it—representing taxpayers before Illinois assessment officials constitutes the practice of law, this author says.
Uniform Penalty and Interest Act amended to create new penalty structure; P.A. 91-803 November 2000 Illinois Law Update, Page 624 Illinois taxpayers will pay less in penalties and interest as a result of amendments to the Uniform Penalty and Interest Act.
Education expense credit October 2000 Illinois Law Update, Page 563 On July 26, 2000, the Illinois Department of Revenue adopted a new section to section 100 of the Illinois Administrative Code. 86 Ill Adm Code 100.
EDGE tax credits to attract firms August 2000 Illinois Law Update, Page 438 On April 19, 2000, the Illinois Department of Commerce and Community Affairs (department) adopted new rules to section 527 of the Illinois Administrative Code. 14 Ill Adm Code 527.
91st General Assembly provides tax relief To Illinoisians July 2000 Illinois Law Update, Page 380 During one of the shortest sessions in recent history, the General Assembly answered Gov. George H. Ryan's call for tax cuts during a year in which most legislators find themselves on the election ballot in November.
College Savings Pool July 2000 Illinois Law Update, Page 380 On March 24, 2000, the Illinois Treasurer's Office adopted emergency rules to section 2500 of the Illinois Administrative Code. 23 Ill Adm Code 2500.
Earned income tax credit bill signed into law; P.A. 91-700 July 2000 Illinois Law Update, Page 380 Calling the bill "one of the most important measures we have ever passed in Springfield," Gov. Ryan signed Public Act 91-700, which amends the Illinois Income Tax Act to establish the first state income tax credit for Illinois taxpayers.
The Lawyer’s Journal By Bonnie C. McGrath July 2000 Column, Page 378 Grandparents lose at High Court—but how much? HMOs lose in one high court, win in another; and more.
More than two million Illinois homeowners share tax relief ; P.A. 91-703 July 2000 Illinois Law Update, Page 380 In mid-May, Gov. Ryan signed the third and final piece of tax relief legislation enacted by the General Assembly during the spring session.
Electronic income tax returns April 2000 Illinois Law Update, Page 196 On January 14, 2000, the Illinois Department of Revenue adopted amendments to section 106 of the Illinois Administrative Code. 86 Ill Adm Code 106.
Correspondence from Our Readers March 2000 Column, Page 118 Avoiding SSA withholding
Despite gubernatorial veto, General Assembly permissively approves sales taxes for all nonhome rule municipalities; P.A. 91-649 March 2000 Illinois Law Update, Page 128 Public Act 91-649 permissively approves sales taxes for all nonhome rule municipalities. Previously, a nonhome rule municipality needed at least 130,000 inhabitants to pursue a sales tax, which effectively precluded most proposals.
Motor Fuel Tax Law March 2000 Illinois Law Update, Page 128 On December 20, 1999, the Illinois Department of Revenue adopted emergency amendments and added new sections to section 500 of the Illinois Administrative Code. 86 Ill Adm Code 500.
Registration for real estate transfer taxes March 2000 Illinois Law Update, Page 128 On December 9, 1999, the Illinois Department of Revenue adopted a new section to section 120.5 of the Illinois Administrative Code. 86 Ill Adm Code 120.
Gifts and POAs: Authorizing an Agent to Give Your Money Away By Wendy M. Goode February 2000 Article, Page 100 A power of attorney without express language doesn’t allow for gifts, this author argues.
The Lawyer’s Journal By Bonnie McGrath January 2000 Column, Page 10 Losing the right to a jury trial — is it malpractice?
State treasurer may create a college savings pool that involves financial institutions ; P.A. 91-607 January 2000 Illinois Law Update, Page 16 Public Act 91-607 creates a state-administered “College Savings Pool” that provides federal tax benefits to participants.
The Environmental Remediation Tax Credit: A Primer By Kathleen M. Hennessey December 1999 Article, Page 666 This new -- and underused -- state program helps developers finance brownfield cleanups.
Church property leased to entity for the sale and distribution of goods to the needy falls within tax exemption for property used for exclusively religious purposes. October 1999 Illinois Law Update, Page 521 On August 17, 1999, the Second District of the Illinois Appellate Court affirmed the trial court's decision to grant the plaintiff, First Presbyterian Church, an exemption from real property taxes for 1992 on a piece of property owned by the plain plaintiff.
The Lawyer’s Journal By Bonnie McGrath July 1999 Column, Page 348 Different rulings on the same-part-of-the-body rule.
Internet Filing for Illinois Income Tax Returns May 1999 Illinois Law Update, Page 244 On March 8, 1999, the Illinois Department of Revenue adopted several new subsections to section 106. 86 Ill Adm Code 106.
The Lawyer’s Journal By Bonnie McGrath March 1999 Column, Page 126 The "Frye plus reliability'' standard.
New Tax Regulations March 1999 Illinois Law Update, Page 130 On December 21, 1998, the Department of Insurance enacted various new regulations specifying the calculation and applicability of certain taxes to insurance companies in Illinois.
An Illinois Lawyer’s Guide to Important Tax Aspects of Limited Liability Companies By James A. Nepple February 1999 Article, Page 96 A review of state and federal tax consequences of LLC formation, operation, and termination.
Additional Conditions Apply to Delinquent Property Tax Liability of Mortgage Lenders; PA 90-575 January 1999 Illinois Law Update, Page 13 Two additional conditions must be met before the state can hold mortgage lenders liable for delinquent property taxes.
Environmental Remediation and Tax Credit January 1999 Illinois Law Update, Page 13 On October 26, 1998 the Pollution Control Board adopted amendments to section 740 of its administrative rules. 35 Ill Adm Code 740.
Corporate Income Tax Formula and Individual Taxpayer Exemption Changed; P.A. 90-613 December 1998 Illinois Law Update, Page 662 Public Act 90-613 gradually changes the three-factor Illinois corporate income tax formula to a new formula based exclusively on instate sales.