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Drew Hemmings

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2026 State and Local Tax Amnesty Programs: What Businesses Need to Know

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Heading into 2026, several states are offering tax amnesty programs that can help businesses resolve outstanding liabilities with reduced penalties and interest. These programs provide a valuable opportunity to clean up past obligations and reduce the impact of future tax controversies. Here’s a summary: New Hampshire Statewide Tax Amnesty Illinois Remote Retailer Amnesty Washington State Voluntary Disclosure for International Remote Sellers Additionally, Indiana announced it will be launching an amnesty program some time in 2026…

New Year, New Taxes: Chicago Enacts Nation’s First Social Media Tax Among Other Changes

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The City of Chicago begins its 2026 fiscal year with a new budget containing several key tax changes (linked here), headlined by a new “Social Media Amusement Tax” (or “SMAT”). Here’s what you need to know to stay on top of your 2026 Chicago tax compliance obligations: The Chicago Social Media Amusement Tax A handful of U.S. jurisdictions have introduced the concept of a social media tax (e.g., California, Hawaii, Maryland, Minnesota, Washington, etc.) in…

Pennsylvania Supreme Court Strikes Down Pittsburgh’s “Jock Tax” on Nonresident Performers

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In a unanimous decision issued on September 25, 2025, the Pennsylvania Supreme Court invalidated the City of Pittsburgh’s controversial Nonresident Sports Facility Usage Fee (commonly referred to as the “Jock Tax”), a 3% levy imposed solely on nonresident athletes and entertainers who earn income at the City’s publicly funded sports stadiums. Pittsburgh residents were exempt from the fee. The Court held that the tax violated the Uniformity Clause of the Pennsylvania Constitution, which requires that…

Illinois Brings Back Its Tax Amnesty Programs With A New Remote Retailer Feature

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On June 16, 2025, Illinois Governor J.B. Pritzker signed House Bill 2755 (“H.B. 2755”) into law, which includes comprehensive amnesty programs covering taxes administered by both the Illinois Department of Revenue (the “Department”) and the Office of the Secretary of State of Illinois (the “Secretary of State”).  The legislation also introduces a new amnesty program for remote retailers under the state’s Remote Retailer Occupation Tax.  Under each program, in exchange for payment of any outstanding…

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