Procedural History as Advocacy
“Lawyers often regard procedural history as a formality and as something to endure, like the seat-belt announcement on an airplane,” writes Justice Michael B.
Justice Elizabeth Rochford Announces Notice of Vacancy for At-Large Circuit Judge in Kane County
Justice Elizabeth Rochford of the Supreme Court of Illinois has begun an application process for an At-Large Circuit Judge vacancy in the Sixteenth Judicial Circuit, Kane County. The vacancy will be created by the retirement of Judge Kevin T. Busch on January 29, 2026.
LIVE WEB - Life Today Can Seem So Taxing - Part 1: Sales, Income, and Transaction Tax Issues in Illinois and Chicago
January 8, 2026
Presented by the
ISBA State and Local Taxation Section
Live Webcast
Thursday, January 8, 2026
9:00 a.m. – 12:05 p.m.
2.75 hours MCLE credit
Don’t miss Part 1 of this two-part series that explores several hot topic tax issues. State and local tax attorneys, government lawyers, general practitioners, and corporate law counsel with intermediate to advanced levels of practice experience who attend this online program will better understand:
- How income taxes may be impacted by Illinois’ 2025 legislation;
- The tax ordinances that were recently enacted in Chicago;
- The state-wide tax regulations and rules that may impact your clients;
- The changes that were adopted under House Bill 2755;
- The estate tax law provisions that have been designed specifically for estate farms and small businesses; and
- Much more.
Nicole A. DeBella, The Law Offices of William J. Seitz, LLC, Northbrook
Gary H. Smith, Law Offices of Gary H. Smith, P.C., a division of Kovitz Shifrin Nesbit, Chicago
Program Moderator:
David J. Kupiec, Kupiec & Martin, LLC, Chicago
9:00 – 9:45 a.m. State Tax Legislation Updates
Join us for this opening segment as we review the Illinois legislation that was enacted during the 2025 spring legislative session that impacts Illinois taxes, as well as the fall veto session, and what’s on the horizon for 2026.
Keith Staats, Duane Morris LLP, Chicago
9:45 – 10:30 a.m. Illinois and Chicago: Sales, Use, Transaction, and Taxes
This presentation examines the recent regulations, rulings, and sales and use tax cases in Illinois, while also providing an Illinois Department of Revenue update. Additionally, the tax ordinances that were recently enacted in Chicago and other Illinois local tax issues are also discussed.
David J. Kupiec, Kupiec & Martin, LLC, Chicago
Natalie M. Martin, Kupiec & Martin, LLC, Chicago
10:30 – 10:45 a.m. Break
10:45 – 11:30 a.m. Highlights of 2025: Recent Illinois Legislative and Judicial Updates Impacting Income Tax
This segment examines the tax-related highlights from 2025, as well as Illinois’ legislative and judicial changes, which adopted several key changes under H.B. 2755, including: the shift from Joyce to Finnigan, the GILTI addback, the allocation of nonbusiness gain/loss from the sale of a pass-through entity (PTE), and eliminations to related party interest addback exceptions. A summary of these changes and commentary from a tax policy perspective is also included. Changes to the Illinois Gives Tax Credit, the Advancing Innovating Manufacturing for Illinois (AIM) Tax Credit, and the EDGE Credit are also discussed.
Samantha K. Breslow, Kilpatrick Townsend & Stockton LLP, Chicago
Brian Fliflet, Deputy General Counsel, Illinois Department of Revenue, Chicago
11:30 a.m. – 12:00 p.m. Estate Tax: Special Valuation for Farms and Small Businesses
Get the information you need on the estate tax law provisions designed to provide relief to the estates of farms and small business owners, including special valuation and installment payment plans.
Joan Ellen Smuda, Bureau Chief, Revenue Litigation Bureau, Illinois Attorney General’s Office, Chicago
For best practices, before attending the program using ISBA's Zoom platform, please visit our Technical Support page.
Program Information
-
Fees:
-
ISBA Member - $83
- ISBA sponsoring section members get a $10 registration discount (which is automatically calculated in your cart when you log in to register).
- Non-Member - $193
- New Attorney Member (within the first five years of practice) - $25
- Law Student Members - Free
- Special pricing is available for Legal Service Attorneys.
-
ISBA Member - $83
- If you cannot attend the live web event, a full refund is available, if you cancel your registration up to the start of the live web event on the program page in your “My CLE Account”.
- Please Note: MCLE credit is available to registrants only on the day of this live event – and you must attend the entire program to earn MCLE credit. All registrants will receive access to a recording of the event a few days after the program, but credit is NOT available for the recording.
Illinois Supreme Court Announces New Summaries To Accompany Opinion Releases
The Illinois Supreme Court announced yesterday that it will begin including summaries with opinion releases. This is to give the public a clear explanation of the rulings in plain language.
The Court began including the summaries with today’s batch of opinions with the summaries available on the opinions page under Summaries/Notes.
Here are the November 20 opinions and summaries: