See the full 2025 ranking of Illinois unemployment rates by county, from highest to lowest, based on annual average not-seasonally-adjusted IDES data.
Illinois County Unemployment Rates 2025: Full Ranking from Highest to Lowest
Latest from Jake Leahy - Page 2
Illinois Swipe Fee Law Update: Federal Agency Action Adds Uncertainty Before July 1
The OCC issued an interim final rule and order addressing the Illinois Interchange Fee Prohibition Act, swipe fees on taxes and tips, national bank preemption, and the pending Seventh Circuit appeal.
Illinois “Millionaire Surtax” Draws Opposition from Business Groups as Amendment Advances
A proposed Illinois constitutional amendment that would impose a 3% surtax on income over $1 million is no longer just an introduction. It is now moving through the House.
As of yesterday (April 21, 2026), the resolution passed out of
Supreme Court Denies Certiorari in Stroble v. Oklahoma Tax Commission
On April 6, the Supreme Court denied certiorari in Stroble v. Oklahoma Tax Commission. The denial leaves in place an Oklahoma Supreme Court decision allowing the State to tax a Muscogee (Creek) Nation member who works for the Tribe on
Illinois Bill Targets Prediction Markets With 50% Tax and $1M License Fee (SB 4168)
Illinois lawmakers are moving to regulate, and heavily tax, prediction markets. Prediction markets are a fast-growing corner of online wagering that has largely operated outside traditional gaming frameworks.
Senate Bill 4168, introduced by State Sen. Michael Hastings on March
Illinois “Notice of Tentative Denial of Claim” Dispute: Sales/Use Tax & E911 Surcharge Refund Challenge
On March 11, 2026, Cheesie’s Wicker Park filed a Petition at the Illinois Independent Tax Tribunal challenging a “Notice of Tentative Denial of Claim” issued by the Illinois Department of Revenue for Sales/Use Tax & E911 Surcharge.
Cheesie’s Wicker Park,
Illinois Remote Work Tax Dispute: California Worker Challenges Illinois Income Tax Assessment
On March 6, 2026, Jeffrey Somers filed a Petition at the Illinois Independent Tax Tribunal challenging Illinois income tax assessments for tax years 2018 and 2019.
The petitioner, Jeffrey Somers, alleges that he was a California resident who performed all
Illinois Courts Emphasize Economic Substance in State Tax Planning
Illinois courts are now permitting substance-over-form arguments to prevail in state tax disputes. This is important for many taxpayers, both individuals and corporations, not just multinational organizations.
The recent Fourth District decision in PepsiCo, Inc. v. Illinois Department of Revenue
When Is a State-Created Entity an “Arm of the State” for Sovereign Immunity?
A unanimous Supreme Court decision clarifies when state-created entities qualify as “arms of the State.” The Court emphasized corporate structure and responsibility for judgments in rejecting sovereign immunity for New Jersey Transit.
Can a Candidate Be Removed From the Ballot for Not Using Their Full Legal Name in Illinois?
Illinois courts strictly enforce Election Code rules on candidate names. A recent Lake County decision shows how failing to use a full legal surname on nomination papers can remove a candidate from the ballot.