text:
HOUSE BILL NO. 651
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO DELAWARE TAXES.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE :
Section 1. Amend Title 30 of the Delaware Code by adding to said title a new Chapter 16 to read as follows:
"CHAPTER 16. PASS-THROUGH ENTITIES, ESTATES AND TRUSTS.
SUBCHAPTER I. IN GENERAL
§ 1601. Definitions.
Whenever used in this chapter, the following terms shall have the meanings ascribed to them in this section:
(a) 'Pass-through entity' means any person:
(1) which is classified as a partnership under the Internal Revenue Code [26 U.S.C. § 1, et seq.], or
(2) which is classified as an 'S corporation' for federal income tax purposes within the meaning of § 1361 of the Internal Revenue Code [26 U.S.C. § 1361],
(b) 'Member of a pass-through entity' or 'member' means a person treated for federal income tax purposes as either a partner in a partnership or a shareholder of an S corporation, but does not include a beneficiary of an estate or trust.
(c) 'Distributive share' means, with respect to any member and with respect to any taxable year of such member:
In the case of a pass-through entity that is classified as a partnership under the Internal Revenue Code, the distributive share of such member for such taxable year of the pass-through entity's income, gain, loss or deduction, or items thereof, as appropriate, determined under § 704 of the Internal Revenue Code [26 U.S.C. § 704]; or
In the case of a pass-through entity that is an S corporation for federal income tax purposes, the pro rata share of such member for such taxable year of the pass-through entity's income, gain, loss or deduction, or items thereof, as appropriate, determined under § 1377(a) of the Internal Revenue Code [26 U.S.C. § 1377(a)].
(d) 'Resident estate' means the estate of a decedent who at death was domiciled in this State.
(e) 'Nonresident estate' means an estate which is not a resident estate.
(f) 'Trust' means an entity classified as a trust for federal income tax purposes, other than a trust of which the grantor or another person is treated as the owner of the entire trust under §§ 672 through 679 of the Internal Revenue Code [26 U.S.C. §§ 672 – 679].
(g) 'Resident trust' means a trust:
(1) created by the will of a decedent who at death was domiciled in this State, or
(2) created by, or consisting of property of, a person domiciled in this State, or
(3) with respect to which the conditions of 1 of the following subparagraphs are met during more than one-half of any taxable year:
(A) the trust has only 1 trustee who or which is (i) a resident individual of this State, or (ii) a corporation, partnership or other entity having an office for the conduct of trust business in this State;
(B) the trust has more than 1 trustee, and 1 of such trustees is a corporation, partnership or other entity having an office for the conduct of trust business in this State; or
(C) the trust has more than 1 trustee, all of whom are individuals and one-half or more of whom are resident individuals of this State.
(h) 'Nonresident trust' means a trust that is not a resident trust of this State.
(i) 'Beneficiary' has the meaning ascribed to it by common law, including, without limitation, any heir, devisee, or legatee of an estate or beneficiary of a trust.
§ 1602. Taxable year.
The taxable year of a pass-through entity, estate or trust for purposes of this title shall be the same as its taxable year determined under the Internal Revenue Code. A change in the taxable year of a pass-through entity, estate, or trust under the provisions of the Internal Revenue Code shall effect a change of its taxable year under this title.
§ 1603. Accounting Method.
The accounting method of a pass-through entity, estate or trust for purposes of this title shall be the same as its accounting method determined under the Internal Revenue Code. A change in the accounting method of a pass-through entity, estate or trust under the provisions of the Internal Revenue Code shall effect a change of its accounting method under this title.
§ 1604. Adjustments.
An adjustment made to any item of income, gain, loss or deduction reported on the federal information or tax return of a pass-through entity shall effect an adjustment to such item of income, gain, loss or deduction under this title to the extent necessary to prevent such item from being duplicated or omitted.
§ 1605. Returns.
(a) Pass-through entities.
(1) Returns.-- Every pass-through entity having any income from sources within this State shall make a return to this State for the taxable year setting forth the information required by § 6031 or § 6037 of the Internal Revenue Code [26 U.S.C. § 6031 or § 6037] and such other information as the Director may prescribe pursuant to § 513 of this title. Such return may, to the extent prescribed by the Director, require the separate statement of any item of the pass-through entity's income, gain, loss or deduction if the separate treatment of such item could affect the liability for tax under this title of any member.
(2) Copies to Members.-- A pass-through entity required to file a return pursuant to paragraph (1) of this subsection shall provide to each member a copy of such information shown on such return as the Director may prescribe pursuant to § 513 of this title.
(3) Time to file return.-- A return required to be filed pursuant to paragraph (1) of this subsection shall be filed:
(A) in the case of a pass-through entity classified as a partnership, on the 30th day of the fourth month following the end of such pass-through entity's taxable year, and
(B) in the case of a pass-through entity classified as an S corporation, on the 30th day of the third month following the end of such pass-through entity's taxable year.
(b) Estates and Trusts.
(1) An income tax return with respect to the tax imposed by Chapter 11 of this title shall be made to this State by:
(A) every resident estate or resident trust which (i) is required to file a federal income tax return for the taxable year or would be required to file a federal income tax return for the taxable year if the additions provided under § 1106 of this title were included in its federal gross income, and (ii) which has not distributed, or set aside for distribution, to nonresident beneficiaries its entire federal taxable income as modified by § 1106 of this title; and
(B) every nonresident estate or nonresident trust which (i) is required to file a federal income tax return for the taxable year or would be required to file a federal income tax return for the taxable year if the additions provided under § 1106 of this title were included in its federal gross income, and (ii) which has any income from sources within this State.
(2) Copies to Members.-- An estate or trust required to file a return pursuant to paragraph (1) of this subsection shall provide to each beneficiary of such estate or trust a copy of such information shown on such return as the Director may prescribe pursuant to § 513 of this title.
(3) Time to file return.-- A return required to be filed pursuant to paragraph (1) of this subsection shall be filed on the 30th day of the fourth month following the end of the estate's or trust's taxable year.
SUBCHAPTER II. TAXATION OF PASS-THROUGH ENTITIES AND THEIR MEMBERS
§ 1621. Taxation of pass-through entities; in general.
(a) Income tax.-- A pass-through entity as such shall not be subject to the income tax imposed by Chapter 11 or Chapter 19 of this title. Members of a pass-through entity shall be liable for the tax imposed by Chapter 11 or Chapter 19 of this title only in their separate or individual capacities.
(b) Incidence of business license and excise taxes.-- The incidence of the taxes imposed by Parts III through VI of this title and by Title 4 with respect to the activities of a pass-through entity engaged in business in this State shall fall upon the pass-through entity and not its members.
§ 1622. Character of items.
Each item of the income, gain, loss or deduction of a pass-through entity shall have the same character for a member of such pass-through entity under this title as it has for federal income tax purposes. Where federal income tax rules and principles are not determinative of the character or of the source of an item of income, gain, loss or deduction for purposes of this title, such item shall have the same character or source for a member of the pass-through entity as if the item were realized directly by such member from the source from which realized by the pass-through entity or incurred in the same manner as incurred by the pass-through entity. A member's distributive share of any item of the income, gain, loss or deduction of a pass-through entity shall, solely for purposes of the immediately preceding sentence, be determined by application of the principles of § 704(b) of the Internal Revenue Code [26 U.S.C. § 704(b)], including, without limitation, the principles for determining whether an allocation of such item among the members of such pass-through entity has substantial economic effect.
§ 1623. Special rules for nonresident individual members and corporate members of pass-through entities.
(a) Nonresident individual members of pass-through entities.-- In determining the tax liability under Chapter 11 of this title of a nonresident individual member of a pass-through entity, there shall be included in such member's modified Delaware source income such member's distributive share of the items of income, gain, loss and deduction of such pass-through entity entering into such member's federal adjusted gross income, as modified by § 1106 of this title, as is derived from sources within this State as determined by the application of § 1124 of this title to such member in the same manner as if such items had been realized directly by such member.
(b) Nonresident individual members' modifications.-- Any modification described in subsection (a), (b) or (c) of § 1106 of this title which relates to an item of pass-through entity income, gain, loss or deduction shall be made in accordance with a nonresident individual member's distributive share, for federal income tax purposes, of the item to which the modification relates, but limited to that portion of such item as is derived from or connected with sources in this State.
Corporate members of pass-through entities.--
A corporation that is a member of a pass-through entity doing business or having real or tangible personal property in this State shall be subject to the provisions of Chapter 19 of this title; provided, however, that this subsection shall not be interpreted as precluding a corporation that is a member of a pass-through entity from qualifying for exemption from taxation under Chapter 19 pursuant to § 1902(b)(8) of this title.
Allocation and apportionment of income.--
In determining the tax liability under Chapter 19 of this title of a corporation that is a member of a pass-through entity doing business or having real or tangible personal property in this State,
Such corporation's federal taxable income shall be increased or decreased, as the case may be, by its distributive share of such pass-through entity's items, if any, described in subsection (a) of § 1903 of this title;
Such corporation's distributive share of any item of such pass-through entity that is described in any of paragraphs (1) through (5) of subsection (b) of § 1903 of this title shall be included in the entire net income of such corporation only if such item is properly allocable to this State under such paragraph of subsection (b) of § 1903 of this title; and
In applying paragraph (6) of subsection (b) of § 1903 of this title to such corporation, (A) the entire business of such corporation shall not be treated as having been transacted or conducted within this State if any part of the business of such pass-through entity was transacted or conducted outside this State, and (B) the 3 ratios described in such paragraph (6) of such corporation shall be determined by including in each such ratio such corporation's distributive share of each relevant item of such pass-through entity.
SUBCHAPTER III. TAXATION OF ESTATES, TRUSTS AND THEIR BENEFICIARIES.
§ 1631. Imposition of tax.
The tax imposed by Chapter 11 of this title on individuals shall apply to the taxable income of estates and trusts.
§ 1632. Computation and payment.
The taxable income of an estate or trust shall be computed in the same manner as in the case of an individual pursuant to Chapter 11 of this title, except as otherwise provided by this subchapter. The tax shall be computed on such taxable income and shall be paid by the fiduciary.
§ 1633. Tax not applicable.
The following persons shall not be subject to tax under Chapter 11 of this title:
(a) Associations taxable as corporations.-- An association, trust or other unincorporated organization which is taxable as a corporation for federal income tax purposes.
(b) Exempt associations, trusts and organizations.-- An association, trust or other unincorporated organization which by reason of its purpose or activities is exempt from tax on its income under the laws of the United States or this State.
(c) Real estate mortgage investment conduits.—An entity that is a real estate mortgage investment conduit (as defined in § 860D of the Internal Revenue Code of 1986 [26 U.S.C. § 860D], as amended).
(d) Designated and qualified settlement funds.-- A trust that is a designated or qualified settlement fund (as defined in § 468B of the Internal Revenue Code of 1986 [26 U.S.C. § 468B], as amended, or Treas. Reg. § 1.468B-1 [26 C.F.R. § 1.468B-1]) shall be characterized as a trust for all purposes of this title and shall not be subject to tax under this chapter.
(e) Real estate investment trusts.-- An entity that is a real estate investment trust, as defined in § 856 of the Internal Revenue Code of 1986 (26 U.S.C. § 856), as amended.
(f) Pass-through entities.-- An association or other unincorporated organization that is a pass-through entity.
§ 1634. Fiduciary adjustment.
(a) Fiduciary adjustment defined.-- The fiduciary adjustment shall be the net amount of the modifications described in § 1106 of this title (including subsection (c) of § 1106 if the estate or trust is a beneficiary of another estate or trust) which relate to items of income or deduction of an estate or trust.
(b) Shares of fiduciary adjustment.-- The respective shares of an estate or trust and its beneficiaries (including solely for the purpose of this allocation, nonresident beneficiaries) in the fiduciary adjustment shall be in proportion to their respective shares of the federal distributable net income of the estate or trust. If the estate or trust has no federal distributable net income for the taxable year, the share of each beneficiary in the fiduciary adjustment shall be in proportion to the beneficiary's share of the estate or trust income for such year, under local law or the terms of the governing instrument, which is required to be distributed currently and any other amounts of such income distributed in such taxable year. Any balance of the fiduciary adjustment shall be allocated to the estate or trust.
§ 1635. Taxable income of resident estate or resident trust.
The taxable income of a resident estate or resident trust means its federal taxable income modified by the addition or subtraction, as the case may be, of its share of the fiduciary adjustment determined under § 1634 of this title.
§ 1636. Nonresident beneficiary deduction for resident estates or resident trusts.
(a) Allowance of deduction.-- A resident estate or resident trust shall be allowed a deduction, against the taxable income otherwise computed under Chapter 11 of this title, for any taxable year for the amount of its federal taxable income, as modified by § 1106 of this title, which is, under the terms of the governing instrument, set aside for future distribution to nonresident beneficiaries.
(b) Rules of application.-- The following rules shall apply in determining whether or to what extent income is set aside for future distribution to nonresident individual beneficiaries:
(1) If all or part of the federal taxable income of the estate or trust, as modified by § 1106 of this title, is distributable in future taxable years (whether or not added in the meantime to estate or trust corpus for estate or trust accounting purposes), to or for the benefit of a named individual beneficiary or beneficiaries, or a class of individual beneficiaries, and if on the last day of the taxable year of the estate or trust, 1 or more of such named individual beneficiaries, or 1 or more members of the first-named class of individual beneficiaries, is living, then the portion of the federal taxable income of the estate or trust, as modified by § 1106 of this title, considered set aside for future distribution to nonresident beneficiaries shall be computed:
A. In the case of a named individual beneficiary or beneficiaries, by first determining the share or shares of each such beneficiary as if the estate or trust had terminated on the last day of the taxable year and then determining the portion of such income realized by the estate or trust during the taxable year while the beneficiary was a nonresident of this State; and
B. In the case of the first-named class of beneficiaries, by first determining who the members of the class would be and the share of each such member if the estate or trust had terminated on the last day of the taxable year and then determining the portion of such income of each such share realized by the estate or trust while such member was a nonresident of this State.
(2) If all or part of the federal taxable income of the estate or trust, as modified by § 1106 of this title, is distributable in future taxable years (whether or not added in the meantime to estate or trust corpus for estate or trust accounting purposes) to or for the benefit of a named individual beneficiary or a class of individual beneficiaries, and if on the last day of the taxable year of the estate or trust no named individual beneficiary or none of the members of the first-named class of individual beneficiaries is then living, then the portion of the federal taxable income of the estate or trust, as modified by § 1106 of this title, considered as set aside for future distribution to nonresident beneficiaries, shall be determined in the manner provided in paragraph (1) of this subsection, except that it will be presumed:
A. In the case of a named individual beneficiary or beneficiaries, that each such beneficiary was living and residing in the state where the putative parents resided during the taxable year; and
B. In the case of the first-named class of beneficiaries, that members of the class were living and residing with the person the relationship to whom determines or defines the membership in the class.
(4) For purposes of determining under paragraphs (1) and (2) of this subsection the share of each beneficiary of an estate or trust in the federal taxable income, as modified by § 1106 of this title, the discretion in any person over the distribution of such income (whether or not acting in a fiduciary capacity and whether or not subject to a standard) shall be presumed not to have been exercised, unless such discretion was irrevocably exercised as of the last day of the taxable year.
(5) For purposes of determining under paragraphs (1) and (2) of this subsection when federal taxable income, as modified by § 1106 of this title, was realized, the following rules shall apply:
A. Interest income shall be considered realized when payable;
B. Dividend income shall be considered realized on the day the dividend is payable;
C. Gains and losses from the sale or exchange of property shall be considered realized or deductible, as the case may be, on the settlement date of the sale or the effective date of the exchange; and
D. Commissions on income or principal shall be deemed deductible on the date charged.
(6) The Director is authorized to establish more detailed rules to apply paragraphs (1) through (4) of this subsection in any manner not inconsistent with the provisions of such paragraphs.
§ 1637. Credit for income tax of another state.
A resident estate or resident trust shall be allowed the credit provided under § 1111 of this title for resident individuals, except that references in that section to resident individuals shall for purposes of this section be deemed to refer to a resident estate or resident trust.
§ 1638. Accumulation distribution credit for resident beneficiary of trust.
(a) Allowance of credit.-- A resident beneficiary of a trust whose taxable income includes all or part of an accumulation distribution by such trust as defined in § 665 of the Internal Revenue Code [26 U.S.C. § 665] shall be allowed a credit, against the tax otherwise due under Chapter 11 of this title, for all or a proportionate part of any tax paid by the trust for any preceding taxable year which would not have been payable if the trust had in fact made distribution to its beneficiaries at the times and in the amounts specified in § 666 of the Internal Revenue Code [26 U.S.C. § 666].
(c) Limitation on credit.-- The credit under this section shall not reduce the tax otherwise due from the beneficiary to an amount less than would have been due if the accumulation distribution, or the beneficiary's part thereof, were excluded from the beneficiary's taxable income, as modified by § 1106 of this title.
(d) Transition rule.-- The credit under this section shall apply to accumulation distributions defined by § 665 of the Internal Revenue Code [26 U.S.C. § 665] in effect for the applicable taxable period.
§ 1639. Taxable income of a nonresident estate or nonresident trust.
(a) General rules.-- For purposes of Chapter 11 of this title, in the case of a nonresident estate or nonresident trust:
(1) Items of income, gain, loss and deduction mean those derived from, or connected with, sources in this State.
(2) Items of income, gain, loss and deduction entering into the definition of federal distributable net income include such items from another estate or trust of which the first estate or trust is a beneficiary.
(3) The source of items of income, gain, loss or deduction shall be determined under rules or regulations prescribed by the Director in accordance with the rules of § 1124 of this title, as if the estate or trust were a nonresident individual.
(b) Determination of taxable income.-- For purposes of Chapter 11 of this title, the taxable income of a nonresident estate or nonresident trust consists of:
(1) Its share of items of income, gain, loss and deduction which enter into the federal definition of distributable net income;
(2) Increased or reduced by the amount of any items of income, gain, loss or deduction which are recognized for federal income tax purposes but excluded from the federal definition of the distributable net income of the estate or trust; and
(3) Less the amount of the deduction for its federal exemption.
§ 1640. Share of a nonresident estate, nonresident trust or its beneficiaries in income from sources within this State.
The share of a nonresident estate or nonresident trust, and the share of a nonresident beneficiary of any estate or trust, of items of estate or trust income, gain, loss and deduction for purposes of § 1124 of this title shall be determined as follows:
(1) To the amount of items of income, gain, loss and deduction which enter into the definition of distributable net income, there shall be added or subtracted, as the case may be, the modifications described in § 1106 of this title to the extent they relate to items of income, gain, loss and deduction which also enter into the definition of distributable net income. No modification shall be made under this section which has the effect of duplicating an item already reflected in the definition of distributable net income.
(2) The amount determined under paragraph (1) of this section shall be allocated among the estate or trust and its beneficiaries (including, solely for the purposes of this allocation, resident beneficiaries) in proportion to their respective shares of federal distributable net income. The amounts so allocated shall have the same character as for federal income tax purposes. Where an item entering into the computation of such amounts is not characterized for federal income tax purposes, it shall have the same character as if realized directly from the source from which realized by the estate or trust or incurred in the same manner as if incurred by the estate or trust.
(3) If the estate or trust has no federal distributable net income for the taxable year, the share of each beneficiary in the net amount determined under paragraph (1) of this section shall be in proportion to such beneficiary's share of the estate or trust income distributed in such year. Any balance of such net amount shall be allocated to the estate or trust.".
Section 2. Amend Title 30 of the Delaware Code by adding to said title a new § 1624 to read as follows:
Ҥ 1624. Special rules for certain tax credits of pass-through entities.
In general.-- The credits allowed by Chapters 18 and 20 of this title against the taxes imposed by Chapters 11 and 19 of this title on account of activities and investments of a pass-through entity shall be passed through to its members in proportion to their respective distributive shares of such entity's taxable income on the last day of such entity's taxable year.
Qualifications for credits.-—The qualification of a pass-through entity for any credit allowed by Chapter 18 or Chapter 20 of this title shall be determined by treating such entity as the taxpayer for purposes of Chapter 18 or Chapter 20, as the case may be.
Limitations on credits.-- In the case of any credit allowed to a pass-through entity by Chapter 18 or Chapter 20 of this title, the limitations imposed by Chapter 18 or Chapter 20, as the case may be, shall be applied:
(1) at the level of the pass-through entity in the case of a limitation based on (i) the value of property contributed or money invested, (ii) the total allowable credit per taxpayer per year, or (iii) the number of persons employed; and
(2) at the level of each member of the pass-through entity in the case of a limitation on the total amount of tax against which such credit may be applied.
(e) Multiple pass-through entities. -- Whenever two or more pass-through entities together undertake any qualified activity at the same qualified facility as those terms are used in subchapter II or subchapter III of Chapter 20 of this title, and such combination of pass-through entities is not itself a pass-through entity under this chapter, the qualified employees, qualified investment, and number of Delaware resident employees of such pass-through entities shall be aggregated to determine eligibility for, and computation of, credits or reductions of tax under those subchapters. Participation of the pass-through entities in the aggregate credits shall be determined by the share of each pass-through entity based upon the following:
(1) in the case of credits calculated with respect to an increase in qualified employees, upon the ratio of new qualified employees in such pass-through entity to all new qualified employees in all the pass-through entities comprising the aggregate, such ratio not to exceed 1 or be less than zero; and
(2) in the case of credits calculated with respect to the amount of a qualified investment, upon the ratio of qualified investment in such pass-through entity to all qualified investment in all the pass-through entities comprising the aggregate. In order to claim credits resulting from such aggregation under this subsection, the entities must first file a 'Request for Aggregation' with the Director and obtain the Director's approval to aggregate. The Request shall identify the entities to be aggregated, the qualified activity to be engaged in, the location of the qualified facility, the amount of qualified investment, the number of qualified employees, the proposed participation of each pass-through entity in credits determined under this subsection, and other information required by the Director to determine the aggregated entity and its eligibility for credits."
Section 3. Amend § 1124(a), Title 30 of the Delaware Code by striking the symbols and numbers "§ 1145" and "§ 1142" therein and substituting in lieu thereof the symbols and numbers "§ 1623" and "§ 1640", respectively.
Section 4. Amend § 2010(13), Title 30 of the Delaware Code by deleting said subsection in its entirety and substituting in lieu thereof the following:
"(13) 'Taxpayer' means an individual, pass-through entity as defined in § 1601 of this title, or corporation."
Section 5. Amend Title 30 of the Delaware Code by deleting § 2023 thereof.
Section 6. Amend §2024, Title 30 of the Delaware Code by deleting said subsection in its entirety and substituting in lieu thereof the following:
"§ 2024. Credit against personal income tax.
Notwithstanding any reference in this chapter to Chapter 19 of this title, any taxpayer not subject to taxation under Chapter 19 of this title may claim the credits allowable under § 2011, § 2021, § 2041, or § 2070 of this title (including adjustments thereto under §§ 2042, 2043 and 2044 of this title) against the tax imposed by Chapter 11 of this title; provided, however, that the amount of credit claimed by an individual under Chapter 11 of this title shall not exceed 50% of the amount of tax imposed upon such individual by Chapter 11 of this title for such taxable year.".
Section 7. Amend Title 30 of the Delaware Code by striking in their entirety §§ 1115, 1131, 1132, 1133, 1134, 1135, 1136, 1137, 1138, 1139, 1140, 1141, 1142, 1143, 1144, 1145, 1146, 1147, 1148, 1174, and 1175, and paragraphs (3) and (4) of § 1161 as they appear in said title.
Section 8. Sections 1, 3, 4, 5, 6 and 7 of this Act shall be effective with respect to taxable periods commencing after December 31, 1999.
Section 9. Section 2 of this Act shall be effective for qualified facilities placed in service on or after January 1, 2000.
Section 10. If any clause, sentence, section, provision or part of this Act shall be adjudged to be unconstitutional or invalid for any reason by any court of competent jurisdiction, such judgment shall not impair, invalidate, or affect the remainder of this Act, which shall remain in full force and effect.
Approved July 18, 2000


text:
Solar Roads in France
by Isaiah Boone
In an article in Popular Mechanics from February 9th, Jay Bennett examines the details and implications of a recent announcement by the French Minister of Ecology and Energy, Ségolène Royal, that France intends to build over 1,000 kilometers (621 miles) of solar roads. The country will commission the road building company Colas as well as the National Institute of Solar Energy to complete the project. It is estimated that the project will be able to provide clean energy for 8-10% of the French population and is expected to be completed in the next 5 years.
This project was one of the results of the Climate Accord talks in Paris in December, 2015. France is well-known for its very heavy traffic, however the roads are usually only crowded for less than 10% of the day. This means that there is a lot of time for the solar panels placed on roads to absorb sunlight and generate energy when the roads are not being used extensively . The first stage of this project is planned to begin in the spring. Colas will build a 1 kilometer stretch of solar road that will provide electricity to power public street lighting for a town of 5,000 people.
The solar panels that will be used are Wattway. The panels are made up of photovoltaic cells and are set in a tile pattern within polycrystalline silicon. The panels are a quarter inch thick and will be placed directly on top of the road. They are skid-resistant and are sturdy enough that they will be able to support all types of vehicles including trucks. [https://weather.com/science/environment/news/france-solar-energy-wattway-colas-road-panels] Each kilometer of panels have the capacity to generate enough clean energy to power 5,000 homes. With the anticipated 1,000 kilometers of solar road layered with the Wattway panels, 5 million French households will be supplied with power from this project.
There are a few similar projects taking place. In the Netherlands there is a project to create a 229 foot bike-path with solar panels. At the same time, in Idaho there is a project still in the research phase that will assess road applications of solar panels.
While the goals and projections of France's project are lofty, there are still some concerns surrounding it. How much the project will cost, how will it hold up against varying weather conditions, and the cost and frequency of maintenance are all important things to consider.
[https://weather.com/science/environment/news/france-solar-energy-wattway-colas-road-panels] With that being said the success of this project will be important to monitor as it may be an example and an innovative way for other countries to generate renewable energy.
PopularMechanics
(https://weather.com/science/environment/news/france-solar-energy-wattway-colas-road-panels)
OilPrice
(http://oilprice.com/Alternative-Energy/Solar-Energy/France-To-Build-621-Miles-Of-Solar-Roads.html)
This entry was posted in Isaiah Boone, Photovoltaics and tagged Climate Accord Paris, Colas, France, OilPrice, PopularMechanics, solar panels, Solar Roads, Wattway by Emil Morhardt. Bookmark the permalink.

redpajama_set_name: RedPajamaCommonCrawl


text:
Prime 10 Rock Musicians With PhD's
By maximiliannisbet | November 12, 2019
It is a 'list of electronic music genres', consisting of genres of electronic music , primarily created with electronic musical instruments or digital music expertise A distinction has been made between sound produced utilizing electromechanical means and that produced utilizing electronic know-how. Like different issues involving sample recognition, the method of automated classification of musical genres can normally be divided into the following three fundamental steps: representation, function extraction and the classifier design 6 , 7 Music data will be described by symbolic illustration or based mostly on acoustic signals 8 The previous is a high-stage type of illustration through music scores, corresponding to MIDI, the place every note is described by way of pitch, length, begin and finish instances, and power. Acoustic alerts representation is obtained by sampling the sound waveform. Once the audio alerts are represented in the pc, the target turns into to extract related features as a way to enhance the classification accuracy. Within the case of music, options may belong to its fundamental dimensions including melody, timbre, rhythm and concord.
From the Thirties till the tip of the 1940s, jazz played a serious function in American in style tradition. Massive band leaders, singers, and musicians had been the icons of common culture, some with their very own radio exhibits, with many bands, even lesser-known regional groups, always touring the nation's theaters and dance golf equipment. The music of the big bands, whereas primarily designed for dancing, incorporated an important components of jazz: improvisation and syncopation. Some of the largest hits of the large band era have been blues compositions, including At the Woodchoppers Ball" (Woody Herman), In the Mood" (Glenn Miller), and One 'clock Jump" (Rely Basie).
One of the crucial versitile and long lasting style of music alive right now. Disregarding some peoples beliefs, Ska makes itself individualised by its brass section , walking basslines and offbeat guitar chords. There were three waves of ska; Trad , 2 tone and 3rd wave however most bands immediately are third wave caus its completely cool. It has derived from alot of influences, of which jazz, reggae, swing and punk would be probably the most prominant. Fits, big shades and dancin' sneakers are normally worn at a ska live performance.
Rock music has not been this irrelevant since the late 1950s and early Nineteen Sixties, when its momentum was stalled by Elvis becoming a member of the Military, Buddy Holly crashing into an Iowa cornfield, and Chuck Berry being despatched to jail for violating the Mann Act. Very little might be stated for Don MacLean's saccharine and embarrassing American Pie," a music which persists totally as a result of child boomers are especially liable to a very smug model of nostalgia. Rock got here again from the useless once earlier than, when it was introduced back to life by 4 young men from Liverpool. However this time it appears like it might be gone for good.
There's far more to Scottish instrumental outfit Mogwai than simply foolish song titles. Because while songs like The Sun Smells Too Loud," or 1000 Foot Face" might sound wacky on the outset, their musical layers point to something way more critically deliberate. Although they started their sky-bound journey in the late '90s, it wasn't until this century that they actually got here into their very own with stunning soundscape LP's like Rock Motion, The Hawk is Howling, and Rave Tapes. And with an album by the title of Each Country's Sun released just this month to critical acclaim, it appears there's no stopping this experimental four-piece.
four. Easy Jazz: Smooth Jazz is a style of music relationship back to Sixties-70s. The musical origins of clean jazz originate in fact from jazz itself, during the period of jazz, blues, funk, and rock and roll. Smooth jazz is a down-tempo style of music mainly utilizing the saxophone, guitars, trombones and different low sounding devices. Smooth Jazz songs may very well be songs of affection, romance, or simply of blissful times. However, extra usually they are just instrumentals that give a relaxing feeling and usually set the temper of both love, romance, or good vibes. General for those who're looking for a lighthearted, easygoing, easy genre of music with captivating sounds that don't want lyrics, smooth jazz is the genre for you.
In her youth Björk sang a model of Tina Charles' I Love To Love (But My Baby Just Loves To Dance). Then she discovered punk and her outlook modified. A number of bands later, her presence provided The Sugarcubes with a distinctive edge prior to the release of Debut, her 1993 solo album, where her pop voice emerged once once more. The difference, nonetheless, was that this was pop on Björk's own phrases. It was bold, bold and lower throughout time and genre. And there Björk has remained, an unbiased force in music creating sounds that can not be replicated with a voice that – regardless of surgery on her vocal chords in 2012 – is both youngster-like, worldly-clever and utterly distinctive. Her newest app-as-album experiments additionally recommend that, as ever, Björk stays one step ahead of everybody else.
Some styles of music place an emphasis on certain of those fundamentals, whereas others place less emphasis on certain parts. To present one instance, while Bebop -era jazz makes use of very advanced chords, together with altered dominants and difficult chord progressions , with chords altering two or more times per bar and keys changing several occasions in a tune, funk places most of its emphasis on rhythm and groove , with total songs primarily based around a vamp on a single chord. While Romantic era classical music from the mid- to late-1800s makes nice use of dramatic changes of dynamics, from whispering pianissimo sections to thunderous fortissimo sections, audio-transcoder.com some total Baroque dance suites for harpsichord from the early 1700s might use a single dynamic. To offer another instance, whereas some artwork music pieces, resembling symphonies are very lengthy, some pop songs are just some minutes lengthy.
The frequent use of banjo in mento could come as a shock, since this didn't carry over into later Jamaican music. This is unusual, considering how great this instrument sounds in mento, and how many other ways it was played. It strummed the rhythm similarly to the function of guitar in reggae It was a lead instrument , sometimes played very exactly and generally very loosely. It might riff wildly , or be performed as orderly and pointillisticly as a music field Generally it chimed like a metal drum , different times it gave the impression of a mandolin. But banjo at all times brightened up the tune.
Take into account demographics when selecting music on your video. Is your target market those that listen to music primarily based on a cultural tribe they're a part of (hiphop, indie rock, or digital dance music, for instance)? Will the selection of a sure style converse straight to the heart of the viewer you are attempting to achieve? If you're making an attempt to reach a broad market, or many age ranges, look for music that's broadly interesting; you don't need to alienate your viewers with something too style-particular.
Category: other Tags: music youtube chromecast, top 10 music genres 2018
← My Life, My Job, My Career: How Ten Simple Cialis 20mg Helped Me Succeed Fat Loss Improves Golf Games, And Vice Versa →


text:
Pippin is not much surprised the first time it occurs to him to dream of being more than an esquire and a friend to his lord. It is a perfectly ordinary day and he is in the middle of yet another much-repeated errand, when without a warning it tumbles over him, and his gaze goes vacant as he forgets about the existence of his task, and it all rushes through his inner vision, the undoing of clasps, the arrangements of limbs, the look in Faramir's eyes, the feel of his fingers on Pippin's cheek. There is no longer room for self-deception, but strangely he is not surprised by that either. It is all so clear and precise, and he feels so breathless, overwhelmed and happy that it takes Pippin a bit of effort to convince himself none of this has ever happened, that it is not a memory but a fantasy. Truly, with a man like Faramir, could it be possible to not yearn for such memories?
Perhaps he ought to have been alarmed by how obvious and self-justified his own desire seemed to him, from the very start. Naturally, he laughs at himself for being so presumptuous as to imagine reciprocity, as to even allow the possibility – he laughs at himself but not at the feeling, for the feeling itself seems to him only rightful and appropriate when harboured for someone like Faramir, and it is but the fact of it coming upon someone so comically unsuitable for Faramir's love that makes Pippin grin and shake his head.
Shake his head he may, and call himself a fool of a Took under his breath, but he does not try to resist, to be reasonable, to talk himself out of it. This is, without doubt, the most beautiful thing that has happened to him, by far more beautiful even than anything he had encountered in the enchantment-filled woods of Lady Galadriel – and he welcomes and accepts it with something almost like gladness. It feels true and good to devote himself to this man – and, after all, is this not what he has come here in search of, what had for so long eluded him, this firm certitude in the rightness of his place in life?
Of course he understands he could never, even in theory, be Faramir's soulmate, much as Faramir could not find one among the girls who wash the floors: the incongruity of such a union would be simply preposterous. Naturally, Pippin's standing is not exactly equivalent to that of a cleaning maid, and he has, in fact, seen quite a bit more of the world than Faramir himself, and is regarded as a hero around here, or at least many affectionately call him so, and he has fought in the name of Gondor alongside her men, and many had taken him for a prince of his land when first he came to Minas Tirith. Yet the point is not where on the social grid the guidelines of the Gondorian hierarchy place him – the point is that he himself, without anyone having to spell it out for him, knows only too well he is no match.
Thus he makes an earnest attempt at being modest – a quality he knows stands high with Faramir – and settles for dreaming of something relatively more fitting for someone like himself. He dreams of being allowed to provide comfort and diversion should his lord need it, of being graced with the chance to express his loyalty and reverence in full measure, dreams of taking their friendship as far as a friendship only can be taken, for love is out of the question.
Nevertheless he ardently strives to make himself, if only in his own eyes, less unworthy of Faramir's love. It pains him to think it would be seen as embarrassing to Faramir were it to be discovered his esquire burns for him, and thus he tries to make himself as close as he can to a person whose affection would not taint his lord's dignity.
He never takes days off when his master is in the City – but Faramir goes away on duty and for leisure quite frequently, and Pippin has more than enough time on his hands to try and 'culturalise' himself. He knows Faramir enjoys the Hobbit-lore legends and anecdotes Pippin shares with him – but he does not want to be solely a source of exotic tales, he desires to make a versatile and agreeable conversation partner after the manner of the folk like Aragorn, who can discuss literature, history and philosophy as easily as medicine, diplomacy and harvesting methods, effortlessly navigating between subjects and regularly throwing in delightful witty remarks and a speck of the latest gossip for the joy of gratuitous naughtiness. He knows he will never be remotely as versed or as clever as Aragorn, but he does not have to, for he is only a hobbit, and if he could evoke in his lord but a quarter of the excitement and curiosity that talking with the King apparently does, he would burst trying to contain his pride.
And much as the guards from his former company often stop him in the street, teasingly reproaching him for 'abandoning old friends', which basically means not coming along when they get together for a night of ale-accompanied revelry at an inn – indeed he always finds a polite way to decline. For Pippin knows Hobbits, just like many among Men, are not particularly good at drinking just a little, and he could really get by without Faramir coming to hear that his lagered esquire crashed off a table at a tavern or, worse still, fell asleep with his face between someone's tits.
Instead of this and similar carefree entertainments he searches for ways to make himself useful when his services are not needed by the Steward. It seems to him that Faramir himself does much more than his duty actually requires, and it feels shameful to be dallying around while his lord works so hard. It seems most proper to dedicate himself to something self-effacing, something he would not do were it only for the sake of fun, and so he ends up at the Wards, where a spare pair of hands is always welcome. No healing-related skills lie in his possession, so he is usually entrusted with carrying pots, changing sheets and soothing tantrum-throwing children and hysterical adults. This is not an uplifting work for him, for the sight of pain and fear wearies him, as do all the unpleasant bodily things he sees, hears and, worst of all, smells along the way. He had thought the notion of having lent a hand in alleviating, if only a little, someone else's suffering would be greatly rewarding and carry him through like on wings, but in reality he only feels drained and testy after each such visit. The perpetualty of it gets to him, the notion that no matter how many people are made healthy again, the cots are always swiftly occupied anew, that each cured malady always has a fresh one to come in its stead.
Then late one evening as he is busy carrying off an amputated leg, he bumps into the King, who, as it becomes apparent, comes here regularly as well – to help with the severest cases.
"My! Hello there!" Aragorn says, lifting his brows. He swiftly takes in Pippin's soiled apron and the limb in his hold, and surprised appreciation clearly shows in the man's face. "I've sure heard out dear Steward voicing a fascination with the healing arts, but was not aware you shared the passion," he says quite conversationally, casually wiping his own bloodied hands on a cotton napkin.
"Er, I don't… really," Pippin replies with a vague it's-hard-to-explain shrug, trying to disengage himself from the thought that the leg he is holding is still warm. Then, suddenly mortified, he hurriedly adds, "Actually, Lord Faramir doesn't know I… that I do this."
"All right," Aragorn says slowly, sounding slightly amused and studying him a little more keenly than Pippin feels comfortable with. But then the man apparently decides to not give it much thought and smiles, "Well then, why don't you come join me in the third ward and give a hand – seeing as you're already here?"


Diversified National Title Agency – Experience the Difference Diversified Makes!
Diversified National Title Agency & Diversified Insurance Group offer a complete range of insurance solutions from commercial and residential title insurance products to Commercial and Personal Lines Property and Casualty Insurance along with other real estate fulfillment services to individuals, brokers, lenders, and realtors throughout Michigan and beyond.
Diversified National Title is a direct policy issuing agent of WFG National Title, AmTrust Title and Fidelity National Financial Title Group. While Diversified Insurance Group is a "Trusted Choice" Independent Insurance Agency working with multiple insurance companies.
Your Professional Insurance and Real Estate Partner!
As a Diversified client you can rely on the fact that we consider your success our success. We take pride in our reputation of exceeding expectations and our flexibility is second to none. Our courteous and professional staff are here to help you select from a vast array of services and products designed to compliment each client's individual needs.
Please browse through our website to learn more about our services and staff. If you have any questions or need assistance, please don't hesitate to contact us!


text:
Google Fit has a lot to learn from Fitbit and it's time to pay attention
Source: Jordan Palmer / Android Central
Now that Google is bringing Fitbit into the fold, we have wondered what will happen to the Fitbit trackers — especially since it's been confirmed that there will be a Fitbit watch running Wear OS in the future. Since it appears that for the time being, the Fitbit brand isn't going anywhere, and it shouldn't be forgotten about, Google now has two fitness platforms under one roof — Fitbit and Google Fit. It isn't much different from the dual map services of Google Maps and Waze operating under the Google umbrella.
I have been using Google Fit for years through the Wear OS smartwatches I've owned. In that time, I've seen the platform improve in many ways and watch services that support other wearables lap Google Fit in features. I've used Samsung smartwatches in the past, even as recently as the Galaxy Watch 4, and was impressed by the expansive capabilities of Samsung Health. Though I have never personally used a Fitbit product, I have envied parts of the platform from afar, and now that it's part of Google — here are five things I want Google Fit to adopt from Fitbit.
Google Fit needs to be less socially awkward
Source: Jeramy Johnson/Android Central
Since the beginning, one of the most significant omissions from Google Fit has been no social connection to the service. Granted, Google has struggled with social networking as much as it has with messaging services. Still, aside from sharing a workout outside the app, there are zero options for competition or encouragement within the service.
Though not everyone wants to be a part of a health and fitness-focused group, and that's just fine. But for people who would like to have that to motivate themselves and motivate others, it should be an option. Sometimes staying on a healthy routine can be difficult when going it alone, and the encouragement from others can help to achieve those goals. The social aspect can also add a layer of accountability which can be helpful too.
Sometimes, all a person needs is a little bit of encouragement to stay on the path to a healthier lifestyle.
Another part of adding a social connection to the Google Fit platform is the competition aspect. While there are rings to complete in Google Fit for heart points and steps, that is a solo task. Adding in the ability to challenge friends and family daily, weekly, monthly, and beyond to conquer the rings of health adds some fun and drive to keep going.
Fitbit does a great job of bringing these kinds of things to its platform, and it doesn't matter if you have the latest and greatest Fitbit Charge 5 or any of the other excellent Fitbit trackers, you can still join in on the fun. There are also fun games and challenges built into the service to give lots of options to competing and encouraging your friends.
Give me some reports
Source: Ara Wagoner / Android Central
In recent years, Google Fit has done a better job of making it easier to view and add health data, but it is all done within the app and not in the most comprehensive ways. Some information isn't even shown in the app like SpO2 from my TicWatch Pro 3 Ultra my body composition stats from my Withings scale. Even though I have marked this info as something I want to be shared with Google Fit, it's not there. Granted, this could be a glitch between apps.
Within the Google Fit app, it's possible to view data for the day, week, month, etc., but that's only for that specific data set. Seeing a trend across multiple health metrics on a single screen or report can be very useful. I know I would like to have the option to manually run a health report from Google Fit and have one emailed to me on a set schedule. This could be good info to provide my doctor at visits and also for my own use.
A periodic wellness report can give a more complete health picture to make more informed decisions.
Fitbit offers a Wellness Report that is downloadable, and it gives a summary of your activity and your health metrics like sleep, heart rate, weight, and more. These kinds of reports allow you to see trends in your health at a glance without jumping around to different screens or only seeing daily info. Viewing how your health is trending over a stretch of time can give both you and medical professionals deeper insights and ways to improve your overall health.
Help and ideas when they are needed
Source: Jeramy Johnson / Android Central
Sometimes a person needs some help and ideas of ways to both get and stay healthy. Yes, there are many great fitness apps out there, but not all integrate with Google Fit. Having a singular place to find various types of workout and health tips can save on the hassle of tracking down the information and jumping from app to app once you do find it.
Google Fit added workout videos from YouTube that are accessible from within the app, but the integration is not great. There are a few categories at the bottom of the app, and once you pick one, it is just a list of videos with no organization. If you know you are looking for a quick strength training workout, you want to be able only to see those kinds of videos — that's not going to happen in Google Fit today.
Fitbit has lots of workouts to choose from, from partner services and original sessions, all from within a single app.
Fitbit offers workouts of its own design as well as from partners like Daily Burn, Les Mills, POPSUGAR. Then if you are looking for something to help with mindfulness and the mental health side, there are sessions from Aaptiv, Calm, Aura, and Deepak Chopra. These coaching sessions are offered from within the app and are organized, making it quick and easy to find what you want — in video or audio form.
Having a broad library of workouts and coaching sessions helps keep your fitness journey from going stale and ensures that you are doing things correctly. Because performing a movement incorrectly can be dangerous and prohibitive to your health goals. Though Google Fit has some of the content available, it's a struggle to find specific exercise types in the app, which is almost as bad as it not being there in the first place.
Sleep tracking is an afterthought for Google
Source: Chris Wedel/Android Central
It's strange to me that the only product Google offers with native sleep tracking is a smart display — the Nest Hub (2nd gen). Other brands, including Fitbit, accomplish this through a wearable for a couple of obvious reasons. The device is always with you, and there are multiple sensors built into the machine for more data points.
Yes, Google Fit is a platform and not a device but is part of the bigger problem in Google's health tracking efforts. The company has owned a wearable operating system for years, and sleep tracking is not part of the OS. However, wear OS smartwatch makers like Mobvoi and Fossil have created in-house sleep monitoring software in branded devices to provide users with this helpful feature.
Google Fit will accept sleep tracking data from third-party devices but doesn't offer insight into the info collected.
If you use the sleep tracking features provided by third parties, many can share that info with Google Fit. But once it is in Google Fit, there's no further insight given on the data. All that you get by integrating this data is the expected info such as hours of sleep, when you slept, heart rate, and efficiency. However, if you choose to use the Sleep Sense feature from the Nest Hub, you will also get recommendations on how you can improve your sleep.
Fitbit can provide deeper insight into how you sleep and even track snoring if you want. This data is then broken down, and you get a sleep score. You'll get steps for ways you can improve the quality of your sleep with help from Calm. This service offers relaxation and meditation sessions as part of Fitbit to help you obtain better sleep because good quality sleep is essential for our overall health.
Tracking what you put into your body is an integral part of proper health
Nutrition is a vital part of our daily lives. Whether good or bad, what we put into our bodies affects our health. For years, I have used an app to help me stay on track with my nutritional goals, and though it does integrate with Google Fit — it's not a complete mirrored record. Again, this could be a roadblock for the data between the two apps. Though you can enter the nutrients from a food item into Google Fit directly, it is extremely basic and offers no insight.
Fitbit allows you to enter food nutrients into the app and supports food plans and barcode scanning. That last feature is so nice because typing in all the nutrition info from a food label is tedious and time-consuming. Fitbit's all-in-one solution removes a lot of the friction of tracking what you put into your body, making it so you can see how your activity and caloric intake affect each other.
Nutrition tracking is not only frustrating within Google Fit, but it's also missing many helpful features offered by other services.
Even if you aren't actively dieting or on a specific nutrition plan, Fitbit has ways to help you find healthy meals. Eating Well partners with Fitbit to provide recipes, cooking videos, and more from within the app. For those who aren't well-versed in healthy cooking or nutrition, the idea of eating properly can be intimidating.
Finding ways to achieve balanced nutritional intake easily, whether trying to meet a specific macronutrient balance or simply getting help with dinner ideas, makes sense from a health and fitness platform. Google has all the tools necessary to aid in making its service capable of providing that information, but as it stands now — it's failing to do so.
While the official merging of Google and Fitbit is still relatively new, and we may see many of these integrations come to fruition, the Google Fit platform has been complacent for far too long. Hopefully, we can see these two services start to intertwine a bit more. Fitbit can pick up some of the smarts from what Wear OS offers, and Google Fit can integrate a lot of the features of Fitbit. This would allow Google's in-house service actually to compete with Samsung, and maybe even Apple.


text:
Music • Inbox Jukebox
Inbox Jukebox Track of the Day: The Lynchian Creeper "Look Up and Let Go" by Seattle Jazz-Rock Greats Hound Dog Taylor's Hand
by Dave Segal • Oct 24, 2019 at 1:15 pm
The improv of the perverse. Gabriel C. Herbertson
Hound Dog Taylor's Hand, "Look Up and Let Go" (Planned Obsolescence Recording & Novelty Inc.)
Now bolstered by the artfully robust trumpet playing of Greg Kelley, Seattle improv-music vets Hound Dog Taylor's Hand return with their second LP of jazz-rock thorniness. The follow-up to 2016's Hound Dog Taylor's Hand, this similarly titled record features seven roiling, riveting instrumentals and a cover of Wire's ominous "You Can't Leave Now" (off the legendary British group's 2003 album, Send). "The Vulgar Ideal" is probably HDTH's most flamboyantly rocking number ever, its exciting, stop-start torque, heavy fieriness, and Jeffery Taylor's flagrant wah-wah abuse flinging it into Stooges/Sonic Youth territory—notwithstanding Kelley's wild solo at the end. That one would be my choice for the first single.
However, the actual lead track, "Look Up and Let Go," is fantastic, too. John Seman's stealthy contrabass line sets an intriguing tone, as a stark, menacing procession commences (thanks to Mark Ostrowski's superbly disciplined beats), conjuring a spine-tingling, Lynchian uneasiness. The song gradually rustles up some elegant chaos before downshifting into a beautifully somber denouement. It's an incredible display of dynamics and tension. Check it out after the jump.
Hound Dog Taylor's Hand perform the Playback: Seattle Public Library Showcase Monday, October 28, at the Royal Room with Lori Goldston. The HDTH album release show happens Friday, November 1 at the Blue Moon Tavern.
Dave Segal
Dave Segal is a journalist and DJ living in Seattle. He is a staff writer at The Stranger, where he has been a contributor since 2002. His primary subjects include music, music-related films, veganism, and linguistic atrocities that give him read rage.
Follow Email More articles


text:
Formally, the provider of the service and responsible of the Platform is Ministry Of Sounds, which is a limited liability Company constituted and existing under the laws of Portugal, with legal address in Av. 1de Maio, N. 48 Costa da Caparica (Portugal), Tax ID #PT213177048 and registered at the Commercial Register of Almada with Company Registration Number Almada, Portugal.
The MINISTRY OF MUSICS DISTRIBUTION services shall be provided in accordance with:
The Terms of Use set forth in this document.
The Privacy Policy
We made our Terms of Use as easy to read as possible, but if you have any doubt or query, please contact us by using any of the communication channels described above.
General Conditions; Access to and use of the Services
What You can do and what you can't do
Duration and Termination
Warranty. Limitation of Liability
To facilitate the understanding of these Terms of Use, the following principal expressions will have these meanings:
"Customer": refers to any individual that accesses or makes use of a Digital Music Service.
"End User": that's You (hereinafter, the End User), which is an artist, songwriter, author, producer, agent (including royalty recipients), rights holder or others who are authorized and entitled to exploit certain music (including the composition and the recording) and to use the Platform, the Platform API or portions thereof.
"End User Content": means all intellectual property works (including without limitation musical works, recordings, video clips, ring-tones, real-tones, lyrics, logos, covers and photos) as to which the End User has the necessary exploitation rights, including "Neigboring Rights".
"Platform": refers to the digital music
"Service": means the service provided by Us through the Platform, in order to make the End User Content available on Digital Music Services (here, the Digital Distribution Services).
Hence, these are the rights and obligations of each of us:
2.1 During the Duration and subject to compliance by You with these Terms of Use, You have the right to access to the Platform and enjoy the Service provided by Us through it.
2.2 For information purposes, the features of the Platform include but are not limited to:
Upload of the End User Content to the Platform for its availability on Digital Music Services.
Hosting of the End User Content.
Qualification, transformation and transmission to Digital Music Services.
Updating of distributed works in Digital Music Services.
Takedown of content.
Accessing sales and usage reports of the End User Content in the Digital Music Services.
Request out payment of the Royalties generated by the End User Content.
Nonetheless, We reserve the right to include new functionalities or eliminate any of the features of the Service, to change the characteristics, design, appearance or presentation of the Platform and the Service, in which case, if You are unsatisfied with the resulting Platform, You can terminate the relationship in the terms described in these Terms of Use.
2.3 Furthermore, You undertake that You have all necessary rights in respect with Your Content to exploit it through the Platform.
Use of the Platform
3.1 By registering and uploading Your Content on the Platform, You assume and undertake, essentially, the following obligations:
You shall use the Platform diligently and upload information and content whose rights belong to You or for which You are authorized by the rights holder.
You shall provide all the necessary information to use the Service, which We will request during the use of the Service.
You shall pay all the applicable fees for the Services rendered by Us, as described below.
You shall inform Us of any activity that is inconsistent with this Terms of Use.
You shall indicate through the Platform if Your Content contains "explicit" content. The term "explicit" content refers to content that evokes sexual, racist, violent or any other harmful connotations.
You shall not perform illegal activities through the Platform or the Services, and/or actions that could harm or damage any party, including Us.
3.2 You undertake to use diligently the Platform and, therefore, undertake:
not to grant access to the Platform to any third party or to employees that due to their position in the company, reasonably should not access the Platform;
not to access the source code of the Platform;
not to use the information, rules or instructions contained in the Platform for purposes different than those established in these Terms of Use;
not to disclose to any third party any of the information obtained through the Platform;
not to permit the public to access or use the Platform (including without limitation, via the internet).
not to use the Platform to upload content not owned by You or for which You do not have an explicit license to commercially exploit.
not to reproduce the Platform, in whole or in part, for any purposes;
not to copy and/or distribute the Platform, in whole or in part, by any manner;
not to create any form of "frame" or "mirror" for (any part of) the Platform on any other server or wireless or Internet?based device;
not to transfer the Platform to any third party;
not to assign, sell, resell, rent, lease, lend, sublicense, outsource or otherwise transfer the Platform and/or the Service to any third party, or authorize or appoint any third party to do so;
not to modify the Platform or provide any person with the means to do the same. This includes the creation of derivative works and to translate, disassemble, recompile, alter, destroy or reverse engineer the Platform or attempt to do so, unless when expressly permitted by the applicable regulation;
not to circumvent the technological protection measures incorporated in the Platform.
3.3 In general, You agree to use the Platform in a lawful and diligent manner and will not do anything forbidden by Law of by these Terms of Use. You will be liable to Us in respect of any breach of these Terms of Use, as described in Section 9.
Upload and storage of Your Content
3.4 After registration, You can upload Your Content (including sound recordings and audiovisual works, photographs, images, and other related content) to your personal account.
3.5 You can only upload content to the Platform for which You are the owner or have the rightsholders' permission in writing, and cannot upload any content whose rights are held by third parties. We may ask you to facilitate to Us all documents, contracts and registration certificates necessary to confirm that you own the rights of Your Content and reserve the right to ask you not to upload content from a specific author or producer, or We may also remove any of Your Content from the Platform for which We don't have the legal conviction that it belongs to You.
3.6 As specified before, You can't, under any circumstance, upload any content that could be harmful, threatening, unlawful, confidential, defamatory, libelous, harassing, obscene, indecent, fraudulent, infringing the rights of privacy, incites hate or includes texts of racist, ethnic or other nature, that is against or hinders or limits in any way any individual, or which may expose Us or third parties to any harm or liability of any kind.
3.7 You can't either upload any private or fake information of any third party, including, among others, mail addresses, phone numbers, and email addresses.
3.8 You are not allowed to upload any content that may breach copyright law or third party brand ownership
3.9 We reserve the right to access to and analyze all or part of Your Content in order to guarantee the compliance with the Law and with these Terms of Use. We also reserve the right to delete files, data or information uploaded by You if We deem that they are not in compliance with these Terms of Use, or if We think they are not suitable or appropriate for the Platform or the Service.
3.10 Finally, for clarification purposes, these Terms of Use do not provide any obligation to You to upload a minimum quantity of content and/or a minimum availability of it.
4.1 By using the Service, You shall pay to Us the fees corresponding to the Services contracted.
Additionally, You will receive 90.00% of the net incomes (deducting expenses and taxes) which We receive from Digital Music Services from the exploitation of Your Content. If applicable, You authorize Us to deduct 20% sales commission percentage from the net incomes received by Us.
The abovementioned Service fees, sales commission percentage and the minimum payment threshold for You are listed in the Platform.
4.2 All payments and associated claims: (i) will be made through the corresponding Sales-Balance" section of the Platform; (ii) will be made in the currency stated by Us; and (iii) will be payable via PayPal or bank-to-bank wire transfer to the account designated by You. If any authority imposes a duty, tax, levy, or fee, You agree to pay that amount or supply exemption documentation.
Payment of generated sales fees under these Terms of Use shall be made on a once a month, within days from receipt of an out payment request from you, provided always that the due amount exceeds the corresponding minimum payment threshold for the relevant requested payout. Nonetheless, You authorize Us to withhold any payment during an additional period of twenty-four (24) months in the event we deem that such payment contains incomes or fees totally or partially generated fraudulently or contravening these Terms of Use or the Anti-Fraud Policy. Any payment You receive from Us will be subject to all and any applicable taxes (including VAT, withholding taxes, etc.).
The payment of an invoice will not later prevent Us from disputing the invoiced amounts pursuant to any rights herein. We may recoup any amounts due to Us from You by withholding such amounts from any fees otherwise due in the future and providing notice thereof.
4.3 We will make any corresponding invoices and receipts, including mandatory taxes, available to You according to the applicable regulations.
4.4 We reserve the right to change in the future the Service price, the sales commission percentage or the minimum payment threshold, in which case the new terms will be notified to You not less than thirty (30) days prior to the effective date and will be applicable to future incomes.
4.5 We may decide not to charge you initially for the use of the Service and any optional service, however, You authorize Us to deduct the corresponding amounts from your future payments.
4.6 Audits: We will maintain accurate and complete records of account including all documentation needed by You to compute and verify the fees payable to You in connection with the performance of our agreement. During the Duration of our relationship and the three-year period thereafter, upon reasonable advance written notice, but in no event less than 30 calendar days' notice, an independent reputable certified accounting firm appointed by You, will have the right to examine those records at any time during our normal business hours at the place where such records are normally maintained. You will have the right to audit your records only once a year.
5.1 The duration of our contractual relationship is initially undetermined. It shall begin when registering at the Platform and upon the explicit acceptance of these Terms of Use, and You or Us may elect to terminate the Service at any time by providing notice, in accordance with these Terms of Use, of thirty (30) days from the termination date.
In the event of termination, You must pay all outstanding amounts to Us in a maximum period of five (5) days from the notification date or We will transfer to you any positive balance, whichever is the case. Prior to requesting the termination, You must remove the Content from the DMSs using the "Takedown" functionality that is available to you within the Platform. Moreover, in the event of termination, You authorize Us suspend your account, block your access to your account and delete all the files and information uploaded by You to the Platform. The termination shall not affect the accrued rights and obligations of the parties at the date of termination.
5.2 Additionally, We may terminate our relationship and the Service:
in the event You breach any term or condition established by Us (here or in any other document accepted by You) and You fail to remedy such breach within two (2) days of the date of notice from Us;
If You become the subject of any proceeding related to your liquidation or insolvency (whether voluntary or involuntary) which is not dismissed within sixty (60) calendar days;
If You infringe our Intellectual Property Rights.
If You infringe our Anti-Fraud Policy.
In case you commit any unlawful activity using the Platform or the Service.
5.3 In all cases, all costs due for any Service provided by Us until the termination date, must be duly paid by You.
5.4 We will not be liable to You for damages of any kind because of the termination of our relationship in accordance with these Terms of Use. Our respective rights and obligations contained in sections that by their nature are intended to survive, will survive the termination of this relationship.
Regardless the termination of the Service, You and We agree to maintain in force those contracts signed by Us with third parties before receiving the notification of termination in the event the contracts with such third parties would be still in force.
6.1 Nothing contained herein shall be construed as granting or conferring any property rights in the Platform or any part thereof to You; therefore, We are not granting to You by means of this Terms of Use, the right to exploit our Intellectual Property (including but not limited to copyright, patent, trademarks, registered marks, trade secrets, and confidential and proprietary information relating thereto). All these rights are expressly reserved by Us and, as a consequence, We will retain all licensed or ownership rights to the Platform, our brands, technology, etc., together with any complete or partial copies thereof.
6.2 When You upload any of Your Content to our servers through the Platform, you are recognizing the following:
that You own and/or control all rights in and to the Your Content and/or have the full right and ability to upload Your Content and exploit it in the terms described herein;
that Your Content does not infringe the copyrights or any other right, of any third party.
that We are authorised during the Duration of the agreement, to grant to third parties synchronisation licences of Your Content for the entire world.
7.1 We work very hard and invest extensive resources to avoid automated and fraudulent behaviors. For this reason, we have created a specific Anti-Fraud Policy. When you accept these Terms of Use, you also acknowledge and accept our Anti-Fraud Policy and, therefore, You accept that, among other commitments, You will not, and will not authorize any third party to, directly or indirectly, generate automated, fraudulent, or otherwise invalid playback actions, especially in Digital Music Services.
8.1 Our data protection policy is described in the Privacy Policy. The Privacy Policy is part of our relationship and, therefore, when you accept these Terms of Use, you are also acknowledging and accepting our Privacy Policy.
9.1 We cannot warrant to You that the Platform and the Service will meet your requirements. Except as expressly provided in these Terms of Use, We provide the Services and the Platform "as is" and without warranty. We disclaim all other warranties, express or implied, including the implied warranties of non-infringement, merchantability, and fitness for a particular purpose. The Platform cannot be tested in every possible operating environment, therefore We do not warrant that the functions contained in the Platform will meet your requirements, that operation of the Platform will be uninterrupted, or that the Platform is error free. Except as set forth herein and to the extent permitted by law, all other warranties, expressed or implied, statutory or otherwise, including, but not limited to, implied warranties of merchantability, quality, and fitness for a particular purpose are excluded on the part of Us. Neither Us nor any of our third-party suppliers or partners shall be liable for any injury, loss or damage, whether indirect, special, incidental or consequential nor for any lost profits, contracts, loss of data or programs, the cost of recovering such data, or incorrect, defective or faulty performance of Your Content.
9.2 You will assume all liability and defend, indemnify, and hold Us and any party, harmless for the use of the Platform and the Service.
9.3 Our liability under or in connection with the Platform and the Service (including damages) whether arising from negligence, breach of contract or otherwise shall be limited to the value of the fees paid by You to Us during the 12 months prior to the claim.
9.4 We shall not be liable for any loss of, whether arising directly or indirectly, (a) profits, (b) savings, (c) goodwill, (d) reputation, (e) revenue, (f) anticipated savings, (g) business or opportunity or (h) any other like pure economic loss; nor any special, indirect, consequential or incidental losses or damages of any kind or nature whatsoever regardless of whether in each case arising from breach of contract, warranty, tort, strict liability, negligence or otherwise, even if advised of the possibility of such loss or damage, or if such loss or damage could have been reasonably foreseen.
9.5 We respect the rights of others (including copyright, image and personality rights, etc.) and expect our clients to do the same. In compliance with the European Directive on Liability of Internet Service Providers, we will respond expeditiously to remove or disable access to material uploaded by users of the Platform and/or the Service that is claimed to infringe third parties' rights.
10.1 Non-assignment: You may not assign your account or any interest therein to any third party (including companies of your same group), without our express prior written consent.
10.2 Severability: If any provision of this Agreement is found invalid or unenforceable, that provision will be enforced to the maximum extent permissible, and the other provisions of this Agreement will remain in force.
10.3 Promotion: We are not obliged to effectuate any online promotion and/or marketing of Your Content under these Terms of Use. However, We may offer complimentary promotional services which You may contract separately.
10.4 Notifications: Any notice that You or Us need to effectuate in connection with the development and performance of these Terms of Use shall be, whichever their object, by email at the addresses listed on your account on the Platform and, to Us, to any of the following means:
Ministry Of Musics
Av. 1 de MAio 48
2825-395 Costa da Caparica (Portugal)
Email: support@ministrymusics.com
10.5 Amendments: We may amend this Terms of Use, the Anti-Fraud Policy, the Privacy Policy or any other legal document from time to time, in which case the new terms will supersede prior versions. We will notify You not less than ten (10) days prior to the effective date of any such amendment and your continued use of the Service and/or the Platform following the effective date of any such amendment may be relied upon by Us as your consent to any such amendment. Our failure to enforce at any time any provision of these Terms of Use, the Anti-Fraud Policy or any other legal document does not constitute a waiver of that provision or of any other provision of our terms.
10.6 Confidentiality: In the event We provide any kind of information to you (including but not limited to statistics of the Platform, performance KPIs, marketing material, etc.) You agree to treat such information as confidential and in no event shall be utilized (for its benefits or for third parties), disclosed, transmitted to third parties or made public in any way by You without our prior written agreement.
10.7 Law and Jurisdiction: This Agreement shall be governed and construed in accordance with the laws of Portugal. When valid by law, any dispute, controversy or claim arising under, out of or relating to this contract and any subsequent amendments of this contract, including, without limitation, its formation, validity, binding effect, interpretation, performance, breach or termination, as well as non-contractual claims, shall be referred to and finally determined by arbitration in accordance with the WIPO Arbitration Rules. The arbitral tribunal shall consist of a sole arbitrator. The place of arbitration shall be Almada (Portugal). The language to be used in the arbitral proceedings shall be English. However, if local regulations establish any kind of limitation based on the nature of the End User, any claims or lawsuits between the parties will be resolved by the Courts of the city of Almada (Portugal).


If you and your child's school team disagree about an education issue, you have several options for conflict resolution.
If you and your child's school team disagree about an education issue in your child's Individualized Education Program (IEP) or 504 plan, one tool that is available to you is mediation.
You have the right to file an administrative complaint with the Vermont Secretary of Education if you believe a school district has violated federal or state special education laws.
A special education due process hearing is a formal review conducted by a trained, impartial hearing officer appointed by the Vermont Agency of Education.