Tax Trends

The newsletter of the ISBA’s Section on State & Local Taxation

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2026 Articles

2025 Joint Midyear Meeting Photos March 2026 The Illinois State Bar Association and the Illinois Judges Association proudly co-hosted the 2025 Joint Midyear Meeting on December 11–12 at the JW Marriott Chicago, bringing members of the legal community together for two days of connection and collaboration.
2026 Annual Meeting Photos July 2026 ISBA members and guests gathered at the Ritz-Carlton in St. Louis on June 11–12, 2026, for the Annual Meeting, which featured outstanding CLE programming, networking, and business meetings. Thank you to everyone who attended and helped make the Annual Meeting a success!
Federal Court Upholds Illinois Interchange Fee Statute and Rejects Commerce Clause Challenge By Jake A. Leahy March 2026 In 2024, the General Assembly passed the Illinois Interchange Fee Prohibition Act, which prohibits credit card transaction fees from being assessed against the portion of a bill attributable to taxes or tips. On February 10, 2026, Judge Virginia Kendall of the Northern District of Illinois largely upheld the state law. The IBA has indicated its intent to appeal the decision, setting the stage for further appellate guidance on the limits of state regulation in the web that is the modern payment ecosystem.
A Letter From the Chair By Nicholas P. Jordan July 2026 The new chair of the State and Local Taxation Section Council reflects on the 90th birthday of the section, the section's efforts in recent and future legislation, a glimpse into how you can be involved in the section this bar year, and the importance of IBF Champions. 
NetChoice Challenges the City of Chicago’s New Social Media Amusement Tax By Stanley Kaminski July 2026 In March of 2026, NetChoice, a District of Columbia nonprofit trade association whose members engage in electronic commerce, filed an action in Cook County, Illinois, challenging the new Social Media Amusement Tax imposed by the City of Chicago.
One Year After Wisconsin v. Catholic Charities, Illinois Appellate Court Decides First Religious Exemption Case By Jake A. Leahy April 2026 The First District Appellate Court invoked the holding of Catholic Charities Bureau v. Wisconsin, a United States Supreme Court case, determining that The Salvation Army is a church as a matter of settled law, and therefore services performed in its employ fall outside the Act’s definition of employment, regardless of whether those services are religious in nature.