Author: Rock Fusco Connelly LLC
Chicago’s New Social Media Tax Faces Legal Challenge
Chicago has adopted a first-of-its-kind tax targeting certain large social media platforms as part of the City’s 2026 budget. Under the Social Media Amusement Tax (SMAT), qualifying platforms with more than 100,000 monthly active Chicago users are generally required to pay a tax of 50 cents per user, per month. City officials originally estimated the
Illinois Allows Lawmaker Conflicts of Interest
Illinois is one of twelve states in the United States that does not require disclosure or recusal when a lawmaker has a conflict of interest. Instead, Illinois lawmakers are on the honor system, and Illinois law merely says that when a lawmaker has a conflict created by a personal, family, or client legislative interest, they
Congratulations to RFC Senior Tax Counsel John D. Giokaris
Congratulations to RFC Senior Tax Counsel John D. Giokaris on being recognized by Leading Lawyers as one of the Top 100 Real Estate-Related Lawyers in the Chicago metro area. This distinguished honor, based on recommendations from peers in the legal profession, will be featured in the August 2026 issue. Over the past year, John has
Chicago Considers Sweeping Tenant Protection Ordinance
Chicago’s City Council will consider a new proposed ordinance entitled the Protecting Renters Ordinance. The proposed ordinance will limit a landlord’s ability to refuse to renew or terminate a lease. Under the proposed ordinance, landlords may refuse to renew or terminate leases when the landlord has ‘just cause,’ such as non-payment of rent, a lease
Illinois’s first-in-the-nation “swipe fee” law has been delayed for at least another year and remains the subject of ongoing litigation, creating continued uncertainty for retailers, restaurants, banks, credit unions, payment processors, and consumers across the state. The law, formally known as the Interchange Fee Prohibition Act, was passed in 2024 and was designed to prohibit
Last-Minute Amendments Transform Illinois Bills
As the Illinois General Assembly concluded the 2026 regular legislative session, lawmakers approved several significant amendments during the final days before adjournment, including extensive revisions to several high-profile bills. Many of these measures were advanced through the legislature using a process commonly referred to as “gut and replace,” in which the original contents of the
Chicago Minimum Wage Increases Could Reduce Opportunities
Chicago Minimum Wage Increases Could Reduce Opportunities Every year, on July 1, hourly pay in the City of Chicago increases per the Minimum Wage Ordinance. On July 1, 2026, Chicago’s minimum wage increased 45 cents, from $16.60 to $17.05 per hour, for employers with four or more employees. While the Ordinance and the wage increases
The Supreme Court Strikes Down Law That Limits Coordinated Spending by Political Parties in National Republican Senatorial Committee v. Federal Election Commission
The Supreme Court Strikes Down Law That Limits Coordinated Spending by Political Parties in National Republican Senatorial Committee v. Federal Election Commission In a decision issued on June 30, 2026, the Supreme Court loosened restrictions on the spending of political parties. In National Republican Senatorial Committee v. Federal Election Commission, the Court found that a
The Supreme Court Upholds State Authority to Preserve Sex-Based Athletic Teams in West Virginia v. B.P.J.
On June 30, 2026, the United States Supreme Court issued one of the most consequential Title IX and Equal Protection decisions in recent years, holding in West Virginia v. B.P.J. and the consolidated case Little v. Hecox that states may limit participation on girls’ and women’s sports teams based on biological sex. The Court ruled
The Battle Over Birthright Citizenship
On January 20, 2025, Donald Trump issued Executive Order No. 14,160, “Protecting the Meaning and Value of American Citizenship”. This order declared that individuals born in the United States are not United States citizens at birth if their parents lacked sufficient legal status. This executive order ordered federal district agencies not to recognize citizenship claims