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PEOPLE v. OLENDER

No. 98932.

854 N.E.2d 593 (2005)

222 Ill.2d 123

The PEOPLE of the State of Illinois, Appellant, v. Valdy OLENDER et al., Appellees.

Supreme Court of Illinois.

December 15, 2005.

Attorney(s) appearing for the Case

Lisa Madigan, Attorney General, Springfield, Richard A. Devine, State's Attorney (Gary Feinerman, Solicitor General, Linda D. Woloshin and Jay Paul Hoffmann, Assistant Attorneys General, Chicago, of counsel), for the People.

John Benson, Chicago, for appellee Valdy Olender.

Perry Grimaldi, Chicago, for appellee Malgorzata Olender.

Chief Justice THOMAS delivered the opinion of the court:

At issue in this case is whether the General Assembly violated the single subject clause of the Illinois Constitution of 1970 (Ill. Const.1970, art. IV, § 8(d)) when it enacted Public Act 88-669 (Pub. Act 88-669, eff. November 29, 1994). The legislation in Public Act 88-669, entitled "An Act in relation to government regulation," amended, among other statutes, section 1301 of the Illinois Income Tax Act...

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