Federal law generally prohibits personal use of campaign funds, but the FEC permits some nonincumbent federal candidates to receive salary from campaign committees under limited circumstances. The key issue is “earned income” — a concept the FEC recently analyzed in
See the full 2025 ranking of Illinois unemployment rates by county, from highest to lowest, based on annual average not-seasonally-adjusted IDES data.
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.
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
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 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
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,
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 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
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.
