Subject Index Taxation

Affordable Housing Tax Credit Program implemented

July
2002
Illinois Law Update
, Page 344
On April 15, 2002, the Illinois Housing Development Authority (authority) implemented new rules involving the administration of the affordable housing tax credit program in section 355 of the Illinois Administrative Code. 47 Ill Adm Code 355.

New regulations help taxpayers who lease automobiles

June
2002
Illinois Law Update
, Page 288
On March 15, 2002, the Illinois Department of Revenue (department) adopted a new amendment to section 180 of Illinois Administrative Code.

Tax Consequences of Settlement in Employment Litigation

By Nile J. Williamson
May
2002
Article
, Page 263
Lawyers should allocate settlement proceeds so their clients can avoid tax—but sometimes it's easier said than done.

An even brighter start for college savers

By Helen W. Gunnarsson
April
2002
LawPulse
, Page 168
Beginning last January 1, section 529 college savings plans allow contributions to grow tax-free.

New requirements for paying taxes electronically

April
2002
Illinois Law Update
, Page 176
On January 24, 2002, the Illinois Department of Revenue (department) adopted new requirements to section 750 of the Illinois Administrative Code. 86 Ill Adm Code 750.

All in the Family

By Helen W. Gunnarsson
February
2002
LawPulse
, Page 62
Perhaps your family-owned-business clients can take advantage of this special estate-tax exclusion.

The New Estate and Gift Tax Law: Estate-Planning Pointers

By Richard A. Campbell & Mary C. Talarico
February
2002
Article
, Page 80
More than ever, estate planners need to provide as much flexibility as possible.

Estate and Gift Tax Changes: What’s New in the New Law?

By Richard A. Campbell & Mary C. Talarico
January
2002
Article
, Page 24
Here's a summary of the changes wrought by the Economic Growth and Tax Relief Reconciliation Act.

Retailers’ occupation tax

January
2002
Illinois Law Update
, Page 14
On October 1, 2001, the Illinois Department of Revenue (department) adopted amendments to section 130 of the Illinois Administrative Code. 86 Ill Adm Code 130.

New state tax deduction for contributions to college savings plan P.A. 92-439

October
2001
Illinois Law Update
, Page 516
Legislation signed by Gov. Ryan in August authorizes a deduction equal to a taxpayer's contribution to a Bright Start College Savings Program account.

Alternative income apportionment

August
2001
Illinois Law Update
, Page 398
On May 25, 2001, the Illinois Department of Revenue (department) adopted amendments to section 100 of the Illinois Administrative Code.

Park Before You Reverse: A Short Tour of the Reverse-Exchange Process

By Scott Nathanson
August
2001
Article
, Page 427
Reverse exchanges allow real estate buyers to enjoy tax advantages even if they buy their new property before they sell.

Plain view doctrine does not justify seizure of property unnamed in warrant issued for back taxes

May
2001
Illinois Law Update
, Page 230
On March 15, 2001, the seventh circuit held that plaintiff's Fourth Amendment rights were violated when officials of the Illinois Department of Revenue seized property belonging to the plaintiff but not named in a search warrant, and held that the plain view doctrine did not protect defendants' actions.

Supporting Organizations: The Less Expensive Alternative to Private Foundations

By Fredrick B. Weber
March
2001
Article
, Page 128
Find out how IRC section 509(a)(3) supporting organizations can be an attractive alternative to traditional foundations.

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.

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