text:
House Ways and Means Committee
Markup of H.R. 6049, the Energy and Tax Extenders Act of 2008
1100 Longworth
Thu, 15 May 2008 14:30:00 GMT
The House Committee on Ways and Means today passed bipartisan legislation to extend vital tax relief to millions of families, strengthen investment opportunities for American businesses and encourage the production and use of renewable energy. The legislation, H.R. 6049, the Energy and Tax Extenders Act of 2008, was introduced by Committee Chairman Charles B. Rangel (D-NY) and could be considered by the full House of Representatives as early as next week. H.R. 6049 passed the Committee by a vote of 25-12.
H.R. 6049 Energy and Tax Extenders Act of 2008
Summary: H.R. 6049, the Energy and Tax Extenders Act of 2008, will provide almost $20 billion of tax incentives for investment in renewable energy, carbon capture and sequestration demonstration projects, energy efficiency and conservation. The bill will also extends $27 billion of expiring temporary tax provisions, including the research and development credit, special rules for active financing income, the State and local sales tax deduction, the deduction for out-of-pocket expenses for teachers, and the deduction for qualified tuition expenses. In addition, the bill provides almost $10 billion of additional tax relief for individuals through an expansion of the refundable child tax credit and a new standard deduction for property taxes. The bill would be primarily offset by closing a tax loophole that allows individuals that work for certain offshore corporations, such as hedge fund managers, to defer tax on their compensation and would delay the effective date of a tax benefit that has not yet taken effect for multinational corporations operating overseas.
ENERGY TAX INCENTIVES
I. ENERGY PRODUCTION INCENTIVES
Renewable Energy Incentives
Long-term extension and modification of renewable energy production tax credit. The bill extends the placed-in-service date for wind facilities for one year (through December 31, 2009). The bill would also extend the placed-in-service date for three years (through December 31, 2011) for certain other qualifying facilities: closed-loop biomass; open-loop biomass; geothermal; small irrigation; hydropower; landfill gas; and trash combustion facilities. The bill also includes a new category of qualifying facilities that will benefit from the longer December 31, 2011 placed-in-service date—facilities that generate electricity from marine renewables (e.g., waves and tides). The bill would cap the aggregate amount of tax credits that can be earned for these qualifying facilities placed in service after December 31, 2009 to an amount that has a present value equal to 35% of the facility's cost. The bill clarifies the availability of the production tax credit with respect to certain sales of electricity to regulated public utilities and updates the definition of an open-loop biomass facility, the definition of a trash combustion facility, and the definition of a nonhydroelectric dam. This proposal is estimated to cost $7.046 billion over ten years.
Long-term extension and modification of solar energy and fuel cell investment tax credit. The bill extends the 30% investment tax credit for solar energy property and qualified fuel cell property and the 10% investment tax credit for microturbines for six years (through the end of 2014). It also increases the $500 per half kilowatt of capacity cap for qualified fuel cells to $1,500 per half kilowatt of capacity. The bill removes an existing limitation that prevents public utilities from claiming the investment tax credit. The bill would also provide a new 10% investment tax credit for combined heat and power systems. The bill also allows these credits to be used to offset alternative minimum tax (AMT). This proposal is estimated to cost $1.376 billion over 10 years.
Long-term extension and modification of the residential energy-efficient property credit. The bill would extend the credit for residential solar property for six years (through the end of 2014). The bill would also increase the annual credit cap (currently capped at $2,000) to $4,000. The bill would include residential small wind equipment and geothermal heat pumps as property qualifying for this credit. The bill also allows the credit to be used to offset alternative minimum tax (AMT). This proposal is estimated to cost approximately $666 million over ten years.
Sales of electric transmission property. The bill extends the present-law deferral of gain on sales of transmission property by vertically integrated electric utilities to FERC-approved independent transmission companies. Rather than recognizing the full amount of gain in the year of sale, this provision allows gain on such sales to be recognized ratably over an 8-year period. The rule applies to sales before January 1, 2010. This proposal is revenue neutral over 10 years.
New Clean Renewable Energy Bonds ("CREBs"). The bill authorizes $2 billion of new clean renewable energy bonds to finance facilities that generate electricity from the following resources: wind; closed-loop biomass; open-loop biomass; geothermal; small irrigation; hydropower; landfill gas; marine renewable; and trash combustion facilities. This $2 billion authorization will be subdivided into thirds: 1/3 will be available for qualifying projects of State/local/tribal governments; 1/3 for qualifying projects of public power providers; and 1/3 for qualifying projects of electric cooperatives. This proposal is estimated to cost $548 million over 10 years.
Carbon Mitigation Provisions
Carbon capture and sequestration (CCS) demonstration projects. The bill would provide $1.5 billion of tax credits for the creation of advanced coal electricity projects and certain coal gasification projects that demonstrate the greatest potential for carbon capture and sequestration (CCS) technology. Of these $1.5 billion of incentives, $1.25 billion would be awarded to advanced coal electricity projects and $250 million would be awarded to certain coal gasification projects. These tax credits would be awarded by Treasury through an application process, with the applicants that demonstrate the greatest carbon capture and sequestration percentage of total CO2 emissions receiving the highest priority. Applications will not be considered unless applicants can demonstrate that either their advanced coal electricity project would capture and sequester at least 65% of the facility's carbon dioxide emissions or that their coal gasification project would capture and sequester at least 75% of the facility's carbon dioxide emissions. Once these credits are awarded, recipients that fail to meet these minimum levels of carbon capture and sequestration would forfeit these tax credits. This proposal is estimated to cost $1.422 billion over 10 years.
Refund of certain coal excise taxes unconstitutionally collected from exporters. The Courts have determined that the Export Clause of the U.S. Constitution prevents the imposition of the coal excise tax on exported coal and, therefore, taxes collected on such exported coal are subject to a claim for refund. The bill would create a new procedure under which certain coal producers and exporters may claim a refund of these excise taxes that were imposed on coal exported from the United States. Under this procedure, coal producers or exporters that exported coal during the period beginning on or after October 1, 1990 and ending on or before the date of enactment of the bill, may obtain a refund (plus interest) from the Treasury of excise taxes paid on such exported coal and any interest accrued from the date of overpayment. _This proposal is estimated to cost $199 million over 10 years._
Solvency for the Black Lung Disability Trust Fund. The bill would enact the President's proposal to bring the Black Lung Disability Trust Fund out of debt. Under current law, an excise tax is imposed on coal at a rate of $1.10 per ton for coal from underground mines and $0.55 per ton for coal from surface mines (aggregate tax per ton capped at 4.4 percent of the amount sold by the producer). Receipts from this tax are deposited in the Black Lung Disability Trust Fund, which is used to pay compensation, medical and survivor benefits to eligible miners and their survivors and to cover costs of program administration. The Trust Fund is permitted to borrow from the general fund any amounts necessary to make authorized expenditures if excise tax receipts do not provide sufficient funding. Reduced rates of excise tax apply after the earlier of December 31, 2013 or the date on which the Black Lung Disability Trust Fund has repaid, with interest, all amounts borrowed from the general fund of the Treasury. The President's Budget proposes that the current excise tax rate should continue to apply beyond 2013 until all amounts borrowed from the general fund of the Treasury have been repaid with interest. After repayment, the reduced excise tax rates of $0.50 per ton for coal from underground mines and $0.25 per ton for coal from surface mines would apply (aggregate tax per ton capped at 2 percent of the amount sold by the producer). The bill would enact the President's proposal. This proposal is estimated to raise $1.287 billion over 10 years.
Carbon audit of the tax code. The bill directs the Secretary of the Treasury to request that the National Academy of Sciences undertake a comprehensive review of the tax code to identify the types of specific tax provisions that have the largest effects on carbon and other greenhouse gas emissions and to estimate the magnitude of those effects. This proposal has no revenue effect.
II. TRANSPORTATION AND DOMESTIC FUEL SECURITY
Creates a new tax credit for cellulosic biofuels. The bill would create a new $1.01 per gallon tax credit for the production of cellulosic biofuels. This tax credit will be available through 2015. This proposal is estimated to cost $1.145 billion over ten years. Expansion of allowance for property to produce cellulosic alcohol. Under current law, taxpayers are allowed to immediately write off 50% of the cost of facilities that produce cellulosic ethanol if such facilities are placed in service before January 1, 2013. Consistent with other provisions in the bill that seek to be technology neutral, the bill would allow this write off to be available for the production of other cellulosic biofuels in addition to cellulosic ethanol. This proposal is estimated to be revenue neutral over 10 years.
Extension of biodiesel production tax credit; extension and modification of renewable diesel tax credit. The bill extends for one year (through December 31, 2009) the $1.00 per gallon production tax credits for biodiesel and the small biodiesel producer credit of 10 cents per gallon. The bill also extends for one year (through December 31, 2009) the $1.00 per gallon production tax credit for diesel fuel created from biomass. The bill eliminates the current-law disparity in credit for biodiesel and agri-biodiesel and eliminates the requirement that renewable diesel fuel must be produced using a thermal depolymerization process. As a result, the credit will be available for any diesel fuel created from biomass without regard to the process used so long as the fuel is usable as home heating oil, as a fuel in vehicles, or as aviation jet fuel. The bill also clarifies that the $1 per gallon production credit for renewable diesel is limited to diesel fuel that is produced solely from biomass. Diesel fuel that is created by co-processing biomass with other feedstocks (e.g., petroleum) will be eligible for the 50 cent per gallon tax credit for alternative fuels. This proposal is estimated to cost $456 million over 10 years.
Reduces and modifies the ethanol tax credit. The bill reduces the current-law ethanol tax credit by more than 10% from 51 cents per gallon to 45 cents per gallon. In addition to this change, the bill would also limit the extent to which denaturants (i.e., chemicals added to ethanol and other alcohol fuels to make them undrinkable) may be counted in calculating the available credit. This proposal is estimated to raise $1.327 billion over 10 years.
Plug-in electric drive vehicle credit. The bill establishes a new credit for each qualified plug-in electric drive vehicle placed in service during each taxable year by a taxpayer. The base amount of the credit is $3,000. If the qualified vehicle draws propulsion from a battery with at least 5 kilowatt hours of capacity, the credit amount is increased by $200, plus another $200 for each kilowatt hour of battery capacity in excess of 5 kilowatt hours up to 15 kilowatt hours. Taxpayers may claim the full amount of the allowable credit up to the end of the first calendar quarter after the quarter in which the manufacturer records 60,000 sales. The credit is reduced in following calendar quarters. The credit is available against the alternative minimum tax (AMT). This proposal is estimated to cost $1.056 billion over 10 years.
Incentives for idling reduction units and advanced insulation for heavy trucks. The bill provides an exemption from the heavy vehicle excise tax for the cost of idling reduction units, such as auxiliary power units (APUs), which are designed to eliminate the need for truck engine idling (e.g., to provide heating, air conditioning, or electricity) at vehicle rest stops or other temporary parking locations. The bill would also exempt the installation of advanced insulation, which can reduce the need for energy consumption by transportation vehicles carrying refrigerated cargo. Both of these exemptions are intended to reduce carbon emissions in the transportation sector. This proposal is estimated to cost $96 million over 10 years.
Restructuring of New York Liberty Zone tax credits. The bill would implement a proposal included in the President's FY 2009 Budget to provide the City of New York and the State of New York with tax credits for expenditures made for transportation infrastructure projects connecting with the New York Liberty Zone. This proposal is estimated to cost $1.117 billion over 10 years.
Fringe benefit for bicycle commuters. The bill allows employers to provide employees that commute to work using a bicycle limited fringe benefits to offset the costs of such commuting (e.g., bicycle storage). This proposal is estimated to cost $10 million over 10 years.
Extension and increase of alternative refueling stations tax credit. The bill increases the 30% alternative refueling property credit (capped at $30,000) to 50% (capped at $50,000). The credit provides a tax credit to businesses (e.g., gas stations) that install alternative fuel pumps, such as fuel pumps that dispense E85 fuel. The bill also extends this credit through the end of 2010. This proposal is estimated to cost $156 million over ten years.
Comprehensive study of biofuels. The bill directs the Secretary of the Treasury, in consultation with the Secretary of Agriculture and the Secretary of Energy and the Administrator of the Environmental Protection Agency, to request that the National Academy of Sciences produce an analysis of current scientific findings relating to the future production of biofuels and the domestic effects of a dramatic increase in the production of biofuels. This proposal has no revenue effect.
III. ENERGY CONSERVATION AND EFFICIENCY
Qualified Energy Conservation Bonds. The bill creates a new category of tax credit bonds to finance State and local government programs and initiatives designed to reduce greenhouse gas emissions. There is a national limitation of $3 billion which is allocated to States, municipalities and tribal governments. This proposal is estimated to cost $1.027 billion over 10 years.
Extension and modification of credit for energy-efficiency improvements to existing homes. The bill extends the tax credits for energy-efficient existing homes for one year (through December 31, 2008) and includes energy-efficient biomass fuel stoves as a new class of energy-efficient property eligible for a consumer tax credit of $300. This proposal is estimated to cost $1.061 billion over 10 years.
Extension of energy-efficient commercial buildings. The bill extends the energy-efficient commercial buildings deduction for five years (through December 31, 2013). This proposal is estimated to cost $891 million over 10 years.
Modification and extension of energy-efficient appliance credit. The bill would modify the existing energy-efficient appliance credit and extend this credit for three years (through the end of 2010). This proposal is estimated to cost $323 million over 10 years.
Accelerated depreciation for smart meters and smart grid systems. The bill would provide accelerated depreciation for smart electric meters and smart electric grid systems. Under current law, taxpayers are generally able to recover the cost of this property over the course of 20 years. The bill would cut the cost recovery time in half by allowing taxpayers to recover the cost of this property over a 10-year period. This proposal is estimated to cost $921 million over 10 years.
Extension and modification of qualified green building and sustainable design project bond. The bill would extend the authority to issue qualified green building and sustainable design project bonds through the end of 2012. Authority to issues these bonds is currently set to expire on September 30, 2009. The bill would also clarify the application of the reserve account rules to multiple bond issuances. This proposal is estimated to cost $45 million over 10 years.
EXTENSION OF TEMPORARY TAX PROVISIONS
I. EXTENDERS PRIMARILY AFFECTING INDIVIDUALS
Extension of the deduction of State and local general sales taxes. The bill extends for one year (through 2008) the election to take an itemized deduction for State and local general sales taxes in lieu of the itemized deduction permitted for State and local income taxes. This proposal is estimated to cost $1.742 billion over 10 years.
Extension of above-the-line deduction for qualified tuition and related expenses. The bill extends the above-the-line tax deduction for qualified education expenses for one year (through 2008). For tax year 2007, the maximum deduction was $4,000 for taxpayers with AGI of $65,000 or less ($130,000 for joint returns) or $2,000 for taxpayers with AGI of $80,000 or less ($160,000 for joint returns). This proposal is estimated to cost $2.603 billion over 10 years.
Extension of special rules for regulated investment companies. The bill would for one year (through 2008) extend the tax treatment of interest-related dividends, short-term capital gain dividends, and other special rules applicable to foreign shareholders that invest in regulated nvestment companies. This proposal is estimated to cost $81 million over 10 years.
Extension of provision encouraging contributions of capital gain real property made for conservation purposes. The bill would extend for one year (through 2008) the increased contribution limits and carryforward period for amounts in excess of these limits for contributions of appreciated real property (including partial interests in real property) for conservation purposes. This proposal is estimated to cost $54 million over 10 years.
Extension of tax-free distributions from individual retirement plans for charitable purposes. The bill would extend for one year (through 2008) the provision that permits tax-free charitable contributions from an Individual Retirement Account (IRA) of up to $100,000 per taxpayer, per taxable year. This proposal is estimated to cost $465 million over 10 years.
Extension of above-the-line deduction for certain expenses of elementary and secondary school teachers. The bill extends for one year the $250 above-the-line tax deduction for teachers and other school professionals for expenses paid or incurred for books, supplies (other than nonathletic supplies for courses of instruction in health or physical education, computer equipment (including related software and services), other equipment, and supplementary materials used by the educator in the classroom for one year (i.e., to expenses paid or incurred in 2008). This proposal is estimated to cost $204 million over 10 years.
Extension of election to include combat pay in earned income for purposes of the earned income credit. The bill extends for one year (through 2008) the special rules that allow members of the armed services to include their combat pay in their earned income in order to qualify for the earned income tax credit. This proposal is estimated to cost $20 million over 10 years.
Extension of special rules for qualified mortgage bonds for veterans. The bill extends for one year (through 2008) the special rules that allows veterans to qualify for State-operated, tax-exempt mortgage revenue bond programs to provide lower-income individuals with access to mortgages with lower interest costs without regard to first-time home buyer requirement. This proposal is estimated to cost $158 million over 10 years.
Extension of special rules for distributions from retirement plans to individuals called to active duty. The bill extends for one year (through 2008) special rules that permit active duty reservists to make penalty-free withdrawals from retirement plans. This proposal is estimated to cost less than $500,000 over 10 years.
Reinstate the exclusion of amounts received under qualified group legal services plans. The bill reinstates for one year (through 2008) a provision that allows individuals to exclude certain amounts received under qualified group legal services plans from income. This proposal is estimated to cost $40 million over 10 years.
II. EXTENDERS PRIMARILY AFFECTING BUSINESSES
Extension of R&D credit. The bill extends the research credit for one year (through 2008). This proposal is estimated to cost $8.761 billion over 10 years.
Extension of Indian employment credit. The bill extends for one year (through 2008) the business tax credit for employers of qualified employees that work and live on or near an Indian reservation. The credit is for wages and health insurance costs paid to qualified employees (up to $20,000) in the current year over the amount paid in 1993. Wages for which the work opportunity tax credit is available are not qualified wages for the Indian employment tax credit. This proposal is estimated to cost $59 million over 10 years.
Extension of New Markets Tax Credit. The bill extends for one year (through 2009) the new markets tax credit, permitting a $3.5 billion maximum annual amount of qualified equity investments. This proposal is estimated to cost $1.315 billion over 10 years.
Extension of railroad track maintenance credit. The bill extends for one year (through 2008) the railroad track maintenance credit. The railroad track maintenance credit provides Class II and Class III railroads (e.g., short-line railroads) with a tax credit equal to 50 percent of gross expenditures for maintaining railroad tracks that they own or lease. This proposal is estimated to cost $165 million over 10 years.
Extension of 15-year straight-line cost recovery for qualified leasehold improvements and qualified restaurant improvements. The bill would extend for one year (through 2008) the special 15-year cost recovery period for certain leasehold and qualified restaurant improvements. Absent an extension of this provision, the cost recovery period for these facilities would be 39 years. This proposal is estimated to cost $5.399 billion over 10 years.
Extension of 7-year straight-line cost recovery period for motorsports entertainment complexes. The bill would extend for one year (through 2008) the special 7-year cost recovery period for property used for land improvement and support facilities at motorsports entertainment complexes. Absent an extension of this provision, the cost recovery period for these facilities would be 15 years. This proposal is estimated to cost $48 million over 10 years.
Extension of accelerated depreciation for business property on an Indian reservation. The bill would extend for one year (through 2008) the placed-in-service date for the special depreciation recovery period for qualified Indian reservation property. In general, qualified Indian reservation property is property used predominantly in the active conduct of a trade or business within an Indian reservation, which is not used outside the reservation on a regular basis and was not acquired from a related person. _ This proposal is estimated to cost $152 million over 10 years.
Extension of expensing of "brownfields" environmental remediation costs. The bill would extend for one year (through 2008) the provision that allows for the expensing of costs associated with cleaning up hazardous ("brownfield") sites. This proposal is estimated to cost $178 million over 10 years.
Extension of deduction allowable with respect to income attributable to domestic production activities in Puerto Rico. The bill would extend for one year (through 2008) the provision extending the section 199 domestic production activities deduction to activities in Puerto Rico. This proposal is estimated to cost $116 million over 10 years.
Extension of special tax treatment of certain payments to controlling exempt organizations. The bill would extend for one year (through 2008) the special rules for interest, rents, royalties and annuities received by a tax exempt entity from a controlled entity. This proposal is estimated to cost $35 million over 10 years.
Reauthorization of Qualified Zone Academy Bonds (QZABs). The bill allows an additional $400,000,000 of QZAB issuing authority to State and local governments, which can be used to finance renovations, equipment purchases, developing course material, and training teachers and personnel at a qualified zone academy. In general, a qualified zone academy is any public school (or academic program within a public school) below college level that is located in an empowerment zone or enterprise community and is designed to cooperate with businesses to enhance the academic curriculum and increase graduation and employment rates. QZABs are a form of tax credit bonds which offer the holder a Federal tax credit instead of interest. The bill would improve the marketability of these bonds by modifying the current-law arbitrage restrictions. This proposal is estimated to cost $202 million over 10 years.
Extension of tax incentives for investment in the District of Columbia. The bill extends the designation of certain economically depressed census tracts within the District of Columbia as the District of Columbia Enterprise Zone. Businesses and individual residents within this enterprise zone are eligible for special tax incentives. The bill would also extend the $5,000 first-time homebuyer credit for the District of Columbia. The bill would extend both of these provisions for one year (through 2008). This proposal is estimated to cost $129 million over 10 years.
Extension of American Samoa economic development credit. The bill extends for one year (through 2008) the American Samoa economic development credit. In general, this credit provides certain domestic corporations operating in American Samoa with a possessions tax credit to offset their U.S. tax liability on income earned in American Samoa from active business operations, sales of assets used in a business, or certain investments in American Samoa. This proposal is estimated to cost $16 million over 10 years.
Extension of enhanced charitable deduction for contributions of food inventory. The bill would extend for one year (through 2008) the provision allowing businesses to claim an enhanced deduction for the contribution of food inventory. This proposal is estimated to cost $71 million over 10 years.
Enhanced charitable deduction for contributions of book inventories to public schools. The bill would extend for one year (through 2008) the provision allowing C corporations to claim an enhanced deduction for contributions of book inventory to public schools (kindergarten through grade 12). This proposal is estimated to cost $31 million over 10 years.
Extension of enhanced deduction for corporate contributions of computer equipment for educational purposes. The bill would extend for one year (through 2008) a provision that encourages businesses to contribute computer equipment and software to elementary, secondary, and post-secondary schools by allowing an enhanced deduction for such contributions. This proposal is estimated to cost $260 million over 10 years.
Extension of special rule for S corporations making charitable contributions of property. The bill would extend for one year (through 2008) the provision allowing S corporation shareholders to take into account their pro rata share of charitable deductions even if such deductions would exceed such shareholder's adjusted basis in the S corporation. The bill would also make a technical correction clarifying the application of this provision. This proposal is estimated to cost $62 million over 10 years.
Extension of work opportunity tax credit for Hurricane Katrina employees. The bill would extend for one year (through 2008) the provision that expired in August of 2007 which allowed employers to claim the work opportunity tax credit for hiring employees who were affected by Hurricane Katrina. This proposal is estimated to cost $16 million over 10 years.
Extension of active financing exception. The bill extends the active financing exception from Subpart F of the tax code for one year (through 2009). This proposal is estimated to cost $3.970 billion over 10 years.
Extend look-through treatment of payments between related controlled foreign corporations. The bill extends the current law look-through treatment of payments between related controlled foreign corporations for one year (through 2009). This proposal is estimated to cost $611 million over 10 years.
Extend special expensing rules for certain film and television productions. The bill would extend the current law special expensing rules for U.S. film and television productions for one year (through 2009). This proposal is estimated to cost $10 million over 10 years.
III. OTHER EXTENDERS
Extension of disclosures of certain tax return information. The bill would permanently extend the current-law terrorist activity disclosure provisions and the authority for purposes of coordination with the Department of Veterans Affairs. This proposal estimated to have no revenue effect.
Extension of authority for undercover operations. The bill would permanently extend the authorization for the IRS to engage in certain activities related to undercover operations, such as purchasing property, organizing business entities and use the proceeds from an undercover operation to pay additional expenses incurred in the undercover operation. This proposal is estimated to have a negligible revenue effect.
Extension of temporary increase in limit on cover over of run excise tax revenues to Puerto Rico and the Virgin islands. The bill extends for one year the provision providing for payment of $13.25 per gallon to cover over a $13.50 per proof gallon excise tax on distilled spirits produced in or imported into the United States. This proposal is estimated to cost $96 million over 10 years.
Extension of tax on failure to comply with mental health parity requirements applicable to group health plans. The bill extends on a prospective basis through the end of 2008 the $100 per day excise tax on group health plans that impose limits on mental health benefits that are not imposed on medical and surgical benefits. _This proposal is estimated to cost $25 million over 10 years._
I. INDIVIDUAL TAX RELIEF
Additional standard deduction for real property taxes. The bill would provide an additional standard deduction for State and local real property taxes paid or accrued by taxpayers who claim the regular standard deduction. The maximum amount that may be claimed under this provision is $700 for joint filers and $350 for individuals. This proposal applies only for 2008. This proposal is estimated to cost $1.174 billion over 10 years.
Change in refundable child credit. The bill would increase the eligibility for the refundable child tax credit in 2008. The child tax credit is refundable to the extent of 15 percent of the taxpayer's earned income in excess of approximately $12,050 as a result of inflation adjustments to the original floor of $10,000. The bill would reduce this floor to $8,500 for 2008. This proposal is estimated to cost $3.129 billion over 10 years.
Extension and modification of AMT credit allowance against incentive stock options (ISOs). Exercise of an ISO is a preference in the individual minimum tax. The amount of the preference is the difference between the market price on the date of exercise and the option price. In the past, many individuals exercised these options and there were dramatic reductions in the value of the stock after exercise. These individuals found that their minimum tax liability far exceeded any gain from the exercise of the option. The bill would waive past underpayments and would guarantee that minimum tax actually paid on the exercise of these options would be returned to the taxpayer. This proposal is estimated to cost $2.291 billion over 10 years.
II. BUSINESS-RELATED PROVISIONS
Uniform treatment of attorney-advanced expenses and court costs in contingency fee cases. Under current law, the tax treatment of attorney-advanced expenses and court costs in contingency fee cases depends on whether the contingency fee is structured as a "net" fee (i.e., the attorney's compensation is based on a percentage of the gross recovery in the litigation net of the advanced litigation costs) or as a "gross" fee (i.e., the attorney's compensation is based on a percantage of the gross recovery without regard to the amount of advanced litigation costs). Where the contingency fee is structured as a "gross" fee, the attorney is allowed to take a current deduction for advanced litigation costs as they are paid. Where the contingency fee is structured as a "net" fee, the attorney is not allowed to take a current deduction for advanced litigation costs. The bill would conform the tax treatment of "net" fee arrangements to the tax treatment of "gross" fee arrangements by allowing all advanced litigation costs to be deducted currently by the attorney. This proposal is estimated to cost $1.572 billion over 10 years.
Provisions related to film and television productions. Under current law, taxpayers have not been able to take full advantage of tax incentives that are intended to encourage film and television companies to produce films here in the United States rather than overseas because of a number of technical issues. The bill would fix these issues. This proposal is estimated to cost $468 million over 10 years.
Modification of penalty on understatement of taxpayer's liability by tax return preparer. The bill would conform the penalty standards for return preparers with the standards for taxpayers. For undisclosed positions, the penalty standard for return preparers is reduced to substantial authority. For disclosed positions, a return preparer generally must have a reasonable basis for the position. For positions involving tax shelters and certain reportable transactions, a return preparer must have a reasonable belief that the position would more likely than not be sustained on the merits. This proposal is estimated to cost $22 million over ten years.
III. EXTENSION AND EXPANSION OF CERTAIN GO ZONE INCENTIVES
Extension and Expansion of Certain Gulf Opportunity (GO) Zone Incentives. The bill would allow taxpayers in affected GO Zone areas to amend prior returns to take into account receipt of hurricane-related recovery grants, waive the start-construction deadline for certain property eligible for bonus deprecation in the GO Zone, and allow projects in two additional counties in Alabama to qualify for tax-exempt bond financing. This provision is estimated to cost $1.333 billion over ten years.
REVENUE PROVISIONS
Current inclusion of deferred compensation paid by certain tax indifferent parties. *The bill would tax individuals on a current basis if such individuals receive deferred compensation from a tax indifferent party. Current law generally allows executives and other employees to defer paying tax on compensation until the compensation is paid. This deferral is made possible by rules that require the corporation paying the deferred compensation to defer the deduction that relates to this compensation until the compensation is paid. Matching the timing of the deduction with the income inclusion ensures that the executive is not able to achieve the tax benefits of deferred compensation at the expense of the Treasury. Instead, the corporation paying the compensation bears the expense of paying deferred compensation as a result of the deferred deduction. Where an individual is paid deferred compensation by a tax indifferent party (such as an offshore corporation in a tax haven jurisdiction), there is no offsetting deduction that can be deferred. As a result, individuals receiving deferred compensation from a tax indifferent party are able to achieve the tax benefits of deferred compensation at the expense of the Treasury. This proposal is estimated to raise $24.289 billion over 10 years.
Delay implementation of worldwide allocation of interest.* In 2004, Congress provided taxpayers with an election to take advantage of a liberalized rule for allocating interest expense between United States sources and foreign sources for purposes of determining a taxpayer's foreign tax credit limitation. Although enacted in 2004, this election is not available to taxpayers until taxable years beginning after 2008. The bill would delay the phase-in of this new liberalized rule for ten years (for taxable years beginning after 2018). This proposal is estimated to raise $29.962 billion over 10 years.
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There is a "high probability" of achieving balance in the oil market by the end of 2019, said Suhail bin Mohammed Faraj Faris Al Mazrouei, UAE's Minister of Energy and Industry.
"The Joint Ministerial Monitoring Committee (JMMC) in Jeddah next month will look into the prevailing market conditions and decide to continue the output cut deal or not; but the objective will be the same, which is to keep the market balanced, and see what the consensus will be," the minister was quoted by Wam as telling the Bloomberg Invest Abu Dhabi Summit yesterday (April 10).
"JMMC members will continue to monitor the conformity to the cut deal to ensure the supply is adequate to the demand," the minister added.
He warned against an "uncontrolled market," terming it as a "huge risk".
"An uncontrolled market means that price can go down to $20 which means investors will lose significantly or rise to $100+ in a couple of years later where we may see a slowdown as was the case before. Both options are not good to the global economy; both are unsustainable. We seek a balanced market that can be prosperous for investors in other sectors as well."
The minister, in this regard, cited what happened to the market when Opec did not take a "further action" during the period from 2014 through 2017.
"We all saw what happened to the global economic growth when the price was so low, and we saw as well the slowdown when it went so high. We are not going to jump the gun; we are going to do what is required to monitor and control the market."
In the meantime, the minister indicated that the UAE can raise production to 3.5 million barrels per day, only "if needed".


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Figuring the ideal Bears trade for a wide receiver
With the trade deadline officially a week away, it's time to explore the best possible option for the Bears to fill a desperate need.
By Robert Zeglinski@RobertZeglinski Oct 24, 2017, 2:45pm CDT
Share All sharing options for: Figuring the ideal Bears trade for a wide receiver
A recent dominant Chicago Bears defense has at least somewhat, and let's be honest, masked a complete embarrassment and waste of a passing game. You won't run out of adjectives to describe it. There are many factors as to why the Bears, who have attempted a mere 22 passes in the last two weeks, are so limited throwing the ball right now.
For one, Mitchell Trubisky is still a raw rookie learning on the fly. He's tentative in the pocket at times and won't make the proper read as much as you'd like, as an inexperienced passer can be expected to do. Chicago's coaching of Trubisky, led by Dowell Loggains, is also understandably for the most part, bringing him along slowly and protecting him - essentially asking him not to lose games versus airing it out recklessly.
So of course, these are reasons that more or less play into each other as Trubisky grows up and gets more comfortable.
One factor that the Bears could perhaps elect to remedy in the next few days is seeking an upgrade at wide receiver through a trade, before the deadline expires on Tuesday next week. Outside of Kendall Wright, the Bears' best receiver and who for whatever reason has played extremely limited snaps of late, the competence you'd seek at the position is well, lacking to be kind.
For a mid-late round pick or perhaps a player asset from a place of strength, the Bears could be well-served to acquire more than a rental at receiver. That's in addition to setting themselves up for better short term success down the stretch of this season.
This all-important question will merely define the best option for the Bears in my opinion, not that they necessarily should absolutely or even will try to pursue it.
What's the one trade you would make for the Bears right now?
Given the tentative, shaky nature of actually pulling off a trade at the American professional sports' least active trade deadline, this wasn't easy to figure until you saw how social media has been lighting up. But crunch time before the deadline, here's my primary proposal. The market is scarce so you have to take advantage of a prime opportunity when it presents itself.
Martavis Bryant, Steelers
A trade for the now embattled Bryant, who on Tuesday said he wants a trade or else he'll just play out the remaining year of his contract in 2018, would make the most sense for the Bears in pure football terms. I was initially against this deal because anyone that becomes available, immediately becomes a rallying cry for fans to clamor for. After a further look, the more Bryant appears in the news of late and the more you note a remaining year on his contract (a trade would not be a half-season rental), the more I can realistically envision the 6-foot-4, 211 pounder in a Bears uniform.
Bryant is a stretch-the-field type player with explosiveness in the passing game this Bears team desperately lacks. I don't qualify him as a true No. 1 option, but he would be an excellent addition for a young quarterback such as Trubisky this year, and as a complement to perhaps, a healthy No. 1 possession type in Cameron Meredith next year and down the line. Plus, he's only 25-years-old, so if you're seeking upside in a more diversified offense for a player starting to hit his physical prime, Bryant fits the perfect mold.
Given his recent and well-documented public outbursts, including calling a teammate out on social media, I can't imagine it would take much to acquire Bryant if he was made available in a trade by Pittsburgh. These kinds of dealings by the wideout only drive down his value. No team will make a prime investment for a receiver with upside that's upset he's not getting the ball and making it so publicly known.
Since the Bears don't have a third-rounder this year due to the Trubisky trade in April, a straight up fourth or even fifth rounder would be enough to me. That's worth the investment and risk based off of his ability. Unless a wideout is a young superstar, you almost never see prime capital moved to acquire one. In reality, superstar wideouts don't actually become available, if we're being honest. Bryant, he of a career-high 50 receptions way back in 2015, is not a star.
The only caveat with Bryant is whether the Bears would actually look to add a player such as him.
The McCaskey family, and by extension Ryan Pace and John Fox, are known to be of a very traditional variety in football operations. While regular society might be much more open to say, looking over Bryant's past suspensions for marijuana use, I highly doubt the Bears would be. And that isn't even mentioning the diva-esque act he's put on in recent weeks. To me, he's just been a true playmaker frustrated he's not getting the ball for a contender loaded offensively with Le'Veon Bell, Antonio Brown, and the rookie JuJu Smith-Schuster. 18 receptions and a mere 36 targets (what Bryant's operated with this season) would not be an issue in a less talented Chicago offense.
But I doubt the Bears see it that way. They've built up something special in their minds in terms of team unity and could see Bryant as a disruption to that foundation. Similar outspoken players such as Martellus Bennett and Brandon Marshall have been jettisoned by this regime succinctly without much thought at first opportunity. I do believe Bryant is a ways away from those two along these lines, however.
In typical cliche football guy terms, the receiver situation would have to be incredibly dire for me to see Pace possibly disrupting his precious culture to make a deal for Bryant. The fit and play would undoubtedly be fun with that kind of risk, though. Just picture the deep shots Trubisky could fire to one of the league's best pure deep threats. The screens and reverses Bryant could be implemented on with his speed and talent in the open field. This offense would no longer require a blindfold to watch as it does right now.
I get the sense Bryant is way down the list of priorities for the Bears in seeking an upgrade at wideout, but this is my primary choice of a trade to improve a beyond barren position group.
Robert Zeglinski is the Bears beat writer for the Rock River Times, an editor for Windy City Gridiron, and contributor to The Athletic Chicago. You can follow him on Twitter @RobertZeglinski.

redpajama_set_name: RedPajamaCommonCrawl


The Fall 2012 cohort blazed a new trail last week by presenting their research posters outside of Haven Hall for the first time since the Michigan in Washington (MIW) program began in 2005. Each MIW cohort is required to present their work to the public when they return to campus after their semester in DC. Friends, family, prospective students and others are invited to hear what it's like to spend 4 months in the capital.
"Each term I'm more impressed with the quality of work that the students do and especially with their ability to discuss complex information clearly and succinctly. These students are tremendous!"
Jonathan Fuentes, the graduate student instructor for MIW, was instrumental in coaching the students to create posters that were both substantive and professional in appearance. "This event is a wonderful showcase for the program."
The information and poster sessions were followed by a debrief dinner with Professor Edie Goldenberg, MIW Faculty Director. The award for Most Oustanding Research paper was given to Samantha Horsell (International Studies and Political Science majors), for her report "Women's Representation in U.S. Congress." Samantha did her internship at the Feminist Majority Foundation.
Congratulations are in order for all of these students for completing a rigorous semester and for their dedication to public service. Click here for a link to the MIW Facebook Page to see each student with their poster.


Shame on you Mr. Thomas.
Again, I shake my head in disbelief. As you all know, I don't do religion. I don't get religion. And, frankly, I don't understand religion. That having been said, this is the type of posturing and speech that makes me most concerned about the fate and future of our republic. While we may flirt with, play with, and are touched by the closeness in our secular State of faith and government--what is for me a too close union of religion and the public and political spheres--we also, among most at least, possess a political culture, that says "no mas," "out of bounds," and "we ain't going there" in regards to our moving even closer to an American Theocracy.
Do They Think Jesus Was a Liar?
I am shocked and appalled over a newly published survey by the Pew Forum on Religion & Public Life. It finds most Americans believe there are many ways to salvation besides their own faith. Most disturbing of all is the majority of self-identified evangelical Christians who believe this.
Apparently they must think Jesus was a liar, or mistaken, when he said: "I am the way, the truth and the life; no man comes to the Father but by me." Look it up.
This theological ignorance is a product of several things. It is surely a product of biblical illiteracy by people who don't read, or selectively read scripture. It is also fallout from the political correctness vice that says you are intolerant if you believe anything to be true, because people who have another truth, or no truth, might feel bad and experience rejection.
Tolerance is a good thing. People should tolerate and respect people of different faiths, or no faith. But watering down your own set of professed doctrines in order to appeal to the lowest spiritual common denominator is akin to Peter denying Christ three times.
If there are many paths to heaven, Jesus suffered and died for nothing. He could have stayed in heaven, sent down a book of sayings and avoided crucifixion. Orthodox Christians have always believed – and their Bible teaches them — there is only one path to heaven and it is through Jesus Christ and him alone. One can believe whatever one wishes, but you can't be considered a Christian without believing in this fundamental doctrine.
Christian churches have a lot of work to do in addressing biblical illiteracy, ignorance and, yes, heresy, in their midst. They might want to pay more attention to fixing what's gone wrong among their members before expending too much energy on politics and politicians.
As B.I.G. said, "keep religion and politics completed separated," well he didn't exactly say that, but you do get my drift.
Work prohibits me from viewing the youtubes but I did read the Cal Thomas insert.
Money, Religion = The largest causes of death since we started tabulating gruesome tolls. It is that very hard line approach that Mr. Thomas projects which spurns verbal and often physical conflict.
I'm a person who perpetually see's shades of grey, but in this case your either in or your out. You can't say tolerance is a good thing, but subscribe to the belief that those that don't think like you are going to hell and are by default lost, wrong, ignorant, damned people.
Those belief systems are in conflict.
In fact, tolerance is a bad thing….
Ie I don't care what you do…..You do you..and Ima do me….
So easy even a painfully average rapper can make a hit song out of it.
But watering down your own set of professed doctrines in order to appeal to the lowest spiritual common denominator is akin to Peter denying Christ three times.
I think any tolerant Christian would take offense at that sentence. I'm not a Christian (agnostic, actually), but I'm sure any Christian wouldn't say they are appealing to the "lowest spiritual common denominator" just because they are accepting of other faiths. That's just fascist Christian propaganda from the horse's mouth.


Also see Child tooth extraction, under our services menu where we explain why your child might need their baby or 'big' teeth pulled out. It covers the essential facts for parents and our approach to removing teeth for children.
Simple extractions can be done 'in the chair'.
Local anaesthetic is administered via needles to numb the treated area.
We also have 'happy gas' (relative analgesia) in our treatment rooms.
Your child will be awake.
Your child may need to go to hospital for kids tooth removal if your dentist has to perform more extensive or complicated procedures.
A specialist anaesthetist will 'put them under' with general anaesthetic.
Your child will be asleep.
In the chair or hospital – which one will the dentist choose?
In severe cases, the tooth won't numb up sufficiently with local anaesthesia, so the tooth will need to be removed in hospital where the infection can also be drained.
"The main complication is having an otherwise good patient turn into a fearful child after their tooth removal. What can seem like an easy process to an adult may be overwhelmingly scary for the child, so they might be fearful or less cooperative at their next dental appointment. Nobody wants that to happen." Behaviour management skills and the experience of the dentist are vitally important to getting a good result without traumatising the child.
Open wide! Let's look inside!
You don't need a referral to bring your child to us about kids tooth removal. To make an appointment, just call us now on (07) 5597 2000 or book online.


This is the art I currently have on sale.
Just click on the image to go to the purchasing page!
If you would like a custom painting or have any questions, please contact me using the form on the bottom of the page!
Mountain Morning. Acrylic on canvas.
Sailor's Delight. Acrylic on canvas.
Glacier Fields. Acrylic on canvas.
Purple Mountains Majesty. Acrylic on canvas.


Forums » General Discussion » Home Theater » Emo brings subs to market. Yawn.
#299847 - 04/01/10 12:43 PM Emo brings subs to market. Yawn.
Hey, Emotiva actually brought product (Ultra subs) to market.
Based on the page, features, manual, etc. - this all looks completely ordinary to me.
Amp, driver, sealed box. No esoteric R&D there.
Thanks, Tom. I briefly looked at their site and saw the specs on their large floorstander speakers. Wow - 45 Hz - 20,000 Hz +/- 2dbs. My mini-monitors with a 6 inch woofer go lower than that!
Typical Axiom forum fanboyism making fun of what you don't know.
Well I can tell you that early reviews are saying that compared to the QS8 these Emo subs are in an entirely different class, really.
But only when used as center channels.
Well, at least Audioholics will bless them as "subwoofer of the year"
When the FedEx Ground guy who delivers to my work showed up, I noticed he had an Emotiva UPA-5 to deliver. The only home theater stuff in his truck I've noticed before has been my Axiom stuff. Oh, yeah, of which I should have two subwoofers tomorrow.
Whoo hoo! That's good news, CV!
Yeah, I'm definitely excited to have it all working 100%. I think I'll watch a movie with the subwoofer running a bit hot to celebrate. I usually just leave it at the calibrated level, but I think I need to really feel... Toy Story 2? I still have several Blu-rays to watch, but that's one of them, and I'm sure it would be a good one for bass.
Try the movie 9 Charles, it will give those subs a serious work out.


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Mark DeLong | Miami Hotel Photographer
Mark DeLong is a commercial advertising, celebrity, lifestyle, fashion, entertainment and editorial photographer and director, local to Miami.
Hotel Photographer // Miami
Words can have great meaning, but visuals have a much more significant impact. Hotels can tell potential customers the advantages of choosing to book at their hotel instead of another, but a still or moving image shows them. When these potential customers view imagery from a hotel, they can picture themselves staying there. Words do not have the same persuasive characteristics as images.
Mark is an expert at his craft. His past work showcasing his visionary attitude and immense talent has set him apart as one of the best photographers and visual directors of his generation.
Along with his team of creatives and technical experts, Mark has worked with some of the most well-known and respected brands in the world, representing a wide variety of industries. Clients he has previously worked with include Mercedes-Benz, Sony, Vanity Fair, Fruit of the Loom and Sprint.
Because of his excellently designed and executed stills and moving images, Mark is one of the greatest luxury hotel photographers in Miami and other major markets.
INTERIOR AND EXTERIOR STILLS AND IMAGES IN MOTION
The ultimate goal of a business's visual assets is that they comply with the unique branding and messaging purposes. Mark is there through every step of the process, from creating the vision to applying the finishing touches. He caters to every detail, including finding just the right location, hiring and styling the talent, designing the sets and giving everything the perfect lighting.
Mark can take on multiple roles during a project. As a director, he will focus on the bigger ideas and concepts and direct the members of the team to help him bring his vision to life. When Mark acts as director of photography, he utilizes many different skills to create dynamic and engaging motion pictures that tell a story and connect with audiences. When he takes on the role of stills photographer, he captures stunning images to invoke an emotional response in audiences.
Not many professional hotel photographers in Miami or other cities match his skill set. Mark also brings a clever wit and friendliness to every one of his projects, making him a real pleasure to work with.
HIS WORK IN MIAMI
Miami is a unique city known for its vibrancy and other special qualities. It has a thriving tourism industry that stimulates many other economies in the city and the surrounding area. With so many tourists visiting every year, your hotel must stand out from the others in Miami.
Mark's keen eye and dedication to his craft allow him to create inspiring visuals as stills and moving images. He works closely with every one of his clients to learn about their brands and create practical and profitable visual assets. For one of the best resort photographers in Miami, you need Mark DeLong Photography.
Explore Mark's past work by browsing through his portfolio. Let his work speak for itself to show you exactly what he is capable of creating.
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IN THE CITY IS THE UK'S ANNUAL MUSIC INDUSTRY CONVENTION. It was founded by Tony Wilson and Yvette Livesey in 1991 to provide a place where music industry people can come together and talk, discuss issues, make deals and most importantly, see a selection of unsigned artists, some of whom will go on to be the mega-stars of tomorrow. I was privileged to attend In The City as a full delegate, covering the event for KPMG, one of the main sponsors.
RUSSELL WATSON made a guest appearance at the In The City music convention - introducing, and then concluding, a talk by one of the most influential bosses in the music business, John Kennedy, CEO of Universal.
Russell walked on stage and to a backing track gave an astounding and impeccable performance of "Nessun Dorma", made famous by Pavarotti.
'The Voice', as his first album is called, was all-encompassing, and even after Russell had left the stage, it continued to ring in our ears.
Russell Watson's career was launched in mid-2000. The lad from Salford has already performed in front of thousands, including many football matches.
POSTERS OF RUSSELL WATSON promoting his first album, entitled 'The Voice. appeared, co-incidentally, around the time of the In The City music industry convention, which took place at the Midland Hotel Manchester in September 2000.
I was invited to witness a performance and CD signing at the HMV music store, at the top of Market Street on Monday 25 September 2000.
Just a few feet away from me, I saw the maestro perform, once again, "Nessun Dorma'. As ever, it was faultless, but the transition from giant of opera to local lad was just as noteworthy. "Alright then, I'll sign yer CD's now," he said modestly.
Russell looks like he could be a member of well-groomed vocal group 'Steps' - an essential asset these days, whether in the classical or pop world. Let's hope people appreciate him for his monumental talent, and not as a creation of a PR campaign.
RUSSELL WATSON signs copies of his debut CD 'The Voice' at the HMV music store on Market Street. It's about 5.15 pm on Monday 25 September 2000.
Russell is one of the most talented new acts to emerge from Manchester in many years. In 2000, he shot to stardom singing a style of music which used to be the preserve of the classical music buff - Opera.
Now, Russell is determined to bring this style to a mass audience. The campaign appears to be successful - six days after I took this photo, the album went into the pop charts at number 13 and to number one in the classical charts.
Russell is at his best, in my opinion, when singing classic Italian Opera. On the album, the first track is my favourite. I'm less keen on cover versions of pop songs as 'Vienna', by Ultravox. But they've been included for a purpose - to gain a wide appeal.
It's great to witness real talent and professionalism and to see it rewarded by massive popular success. I'm sure Russell Watson will have a long and successful career and I hope to feature him again on these pages soon.
WHAT IS TONY WILSON THINKING ABOUT? He is pausing during an interview at his In The City music industry convention, held in September 2000 at the Crowne Plaza Midland Hotel.
Tony Wilson started broadcasting in the mid-seventies - his TV show 'So It Goes' documented the early explosion of punk. In the eighties he co-founded Factory Records and was the impresario behind New Order and other Manchester bands.
He founded the Hacienda, still Manchester's most famous night club, and after it closed in 1997 he argued it should be knocked down, rather than kept as a museum. (It is being converted into apartments). He is often contrary, sometimes rather abrasive, fashionably peppering his speech with swear words. In interviews, he talks 19 to the dozen, fascinating, but very difficult to transcribe and organise.
He has presented many TV shows, including brash Granada local talk show 'Up Front' and an off-beat late night arts programme.
In 1991 he co-founded In The City, the UK's music convention, and has seen it go from strength to strength. He's still passionate about music and, according to his 13 year cycle theory, reckons that 2002 will see the next tital wave of music.
Maybe that's what he's thinking about now - or maybe 'I wonder what we're having for tea tonight.' Who knows?
MARK OWEN appeared at In The City 2000 as a panelist on the panel amusingly titled: 'Not F... Me, F... You - the Vulnerability of the Manager' (I think I know which co-founder of In The City thought up the name).
Mark Owen was a member of one of the most successful and talented boy bands of the first half of the nineties, Take That, founded by Gary Barlow.
Robbie Williams left Take That suddenly in 1995, and went on to be the UK's most successful solo male vocalist in recent years (and in Eyewitness' opinion the most over-rated and over-hyped).
Take That split up in 1996, and Mark launched his solo career in November of that year. He had a hit with 'Child' and released the album 'Green Man'.
Take That was managed by Manchester-based impresario Nigel Martin-Smith, who had a protracted legal dispute with Williams, who eventually lost.
BABELTREE appeared at In The City Unsigned 2000, playing at Barça bar, in Castlefield.
The unsigned bands are selected by In The City A&R man Phil Saxe from thousands of hopefuls who send in their recordings.
In the era of computer-driven musical instruments, effects and recording studios, Babeltree demonstrate what's possible with nothing more than a drum kit, electric guitars and good sound system.
Their Barça appearance was loud, powerful and passionate, with all the raw energy that a three piece can deliver.
The question is: Can a three piece drum and guitar band succeed in today's music industry? I hope so!
In The City was a fantastic but all too short four day period, in which I saw famous figures of music, new media and art, and witnessed some exciting new talent in the nighttime Unsigned showcase. The official In The City website is at www.inthecity.co.uk.
More bands, and some Manchester music reminiscences on the NEXT PAGE.


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Home › Attractions & Tours › Entrance to Buckingham Palace State Rooms, the Royal Mews and Afternoon Tea at The Bistro, Taj 51
Entrance to Buckingham Palace State Rooms, the Royal Mews and Afternoon Tea at The Bistro, Taj 51
Valid until 30 Sep 2019
Discover two staples of London with a trip to Buckingham Palace for two. Explore the fascinating State Rooms, home to an array of treasures from the Royal Collection, the Picture Gallery and more. After the extraordinary visit, head to the Royal Mews to see the vehicles responsible for transporting the Royal Family, as well as the Gold State Coach – used for every coronation since George IV. After brushing up on some incredible history and sightseeing, take a stroll to the nearby Taj 51's Bistro to relish a decadent afternoon tea for two, indulging in a selection of both sweet and savoury treats. Divine!
Enjoy entrance to Buckingham Palace's State Rooms and the Royal Mews
Discover the fascinating Queen Victoria's Palace exhibition, displaying how she transformed Buckingham Palace
Indulge in a decadent afternoon tea for two served on Wedgwood
Tuck into a delicious selection of finger sandwiches, cakes, pastries and more
Buckingham Palace's State Rooms and the Royal Mews are available Sunday-Friday, from 22nd July – 29th September 2019. Afternoon tea at Taj 51 is available week round, from 1st March – 30th September 2019. All dates are subject to availability.
The minimum age is 18.
Entrance to the State Rooms and Royal Mews is at 1.15pm only. Afternoon tea is served between 2pm-5pm. Bookings must be made 7 days prior to requested visit date. The Royal Collection Trust sites include airport-style security checks as part of admission. Tickets are non-refundable and non-transferable. Image credits to The Royal Collection 2019, Her Majesty Queen Elizabeth II.
• Traditional Afternoon Tea for Two at Taj 51 located at
Westminster - Central London (London)
• Buckingham State Rooms and Royal Mews Entry located at
Murder Mystery Hotel Break with Dinner for Two
Overnight Beer Tasting Break for Two
Stalls or Dress Circle Theatre Show with Afternoon Tea for Two
Freefall Abseil at The ArcelorMittal Orbit for Two
Professional Recording Studio Experience
Horse Racing Behind the Scenes for Two with Charlie Mann Racing


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redpajama_set_name: RedPajamaGithub


Subjects: The Paper-I consists of General Aptitude Questions and the Paper-II contains questions related to the subject selected by candidates.
Medium of Paper: Candidate can choose the paper medium either Hindi or English. Choice for paper medium can be exercised at the time of filling the form.
Exam Duration: Paper-1 will be of 1 hour while Paper-II will be of 2 hours.
Marking Scheme: Each correct answer will carry 2 marks.
Negative Marking: CBSE is not following negative marking scheme in UGC NET.


text:
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We'll refund or replace your key if you have a problem
Ring of Elysium vs PUBG – How does it hold up?
Ring of Elysium is one of the newer Battle Royale games released, changing up the formula laid out by its predecessors like PUBG. The question is, how does it compare, and what differences might the PUBG veteran expect to see when loading Ring of Elysium up? Here's everything you need to know about Ring of Elysium vs PUBG.
PUBG's main means of getting about lie at the end of your legs, whilst transportation does exist it tends to be a risk to use. Loud noises and the potential loss of life caused by poor driving make getting a vehicle a risky proposition.
In Ring of Elysium you'll find many of the same issues affecting transportation, however, you do have access to other modes of transport. In the current map, Europa, ROE players can use grappling hooks, BMX, or hang-gliders to get about. Each do have their own risks, much like getting in a car or a boat, but their ease of use and ever-presence makes transportation in Ring of Elysium a doddle.
In PUBG, as in many Battle Royale games, the player starts each match flying above the map ready to drop, choosing the locations by parachuting or gliding down.
Ring of Elysium allows more precision in choosing a starting location. Not only can the player click anywhere to start their journey on the current map, Europa, but they can also see where the other players are starting. This means you can make informed decisions about where the match starts, and choose the precise location you want to start.
In addition to dynamic weather and day and night cycles in Ring of Elysium, the weather itself is the main enemy. Instead of a ring that slowly contracts eliminating areas from play, like in PUBG or other Battle Royale games, Ring of Elysium currently has the ash.
A volcanic eruption has thrown a huge amount of ash into the air, causing areas to become unlivable. These don't happen in a ring but rather area-by-area, visible on the map. This still causes each match to have an ever-shrinking play area, but one that's not so predictable as in other Battle Royale games.
The Maps
PUBG currently has four maps to choose from, Erangel, Miramar, Vikendi, and Sanhok. Each of these is themed around a different area of the world, and has different layouts, towns, and chokepoints for gameplay to revolve around.
Ring of Elysium has only one map at the moment, however, it changes dependent on the season. Previously, the map was a snowy themed Winter Wonderland, whereas the current map, Europa, is a tropical chain of islands. This isn't just cosmetic, the weather effects differ between maps, and the traversal options are also different.
When you first load up PUBG, you'll probably be jumping straight into your first match against real humans. Whilst the immersion method might be welcome for some, it can be overwhelming for others.
ROE sees you start much the same, however, the first few matches you play will be populated with bots. This lets you have an easier on-roading experience where you're not directly playing against other humans. After a few matches, you'll find the amount of bots decreases until you're playing solely against other players.
Hopefully this has helped you make your mind up about Battle Royale games, if you want to check out Ring of Elysium you can learn how here in our guide.
Play now for free
Escape an astonishing disaster in Ring of Elysium, a battle royale shooter developed by Aurora Studio.
Publisher: TCH Scarlet Limited
Developer: Aurora Studio
ActionFPSMultiplayerShooter
Extra content for this game
Ring of Elysium - Founder's Pack
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How to play Ring of Elysium – Requirements, features, and gameplay guide
Not sure where to get started? Sit back and relax as we get you the lowdown on how to play Ring of Elysium. Get the requirements, basics, and gameplay features to let you know why Ring of Elysium is one of the most exciting Battle Royale games out there.
How To Play Brawlhalla – Everything you need to know about this excellent fighting game
Get the most out of every game in our Brawlhalla guide. Why settle for anything less than victory when you can learn all you need to know about Brawlhalla, get the knowledge you need, then execute your perfect victory. It's all in one place, right here.
Ring of Elysium Best Guns Guide – Get armed with knowledge
Get all the info on all the guns in Ring of Elysium, and prepare yourself for your next victory. The best way to arm yourself is to know which gun is best, and which you prefer. Our guide will make sure that every battle you face you're ready for.
A Guide to the Best Warframes For Beginners – Making Your First Choice Seems Scary, It Doesn't Have to Be!
So you've decided to help out the Tenno and fight the good fight, but which of the Warframe Warframes is best for you? With all of the choices presented to the player it can be a bit overwhelming to know where to start. Let us help you out!
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Judy Alter began donating her papers to the Southwestern Writers Collection/The Wittliff Collections in 1993. Alter writes for both adults and young readers and she is best known for her books on women and girls of the American West. Among her many honors are "best book" awards from the Texas Institute of Letters, the Western Writers of America, and the Western Heritage (Wrangler) Awards from the National Cowboy Museum. In 1996 the Dallas Morning News named her one of 100 Women Who Have Left Their Mark on Texas. In 2005 the Western Writers of America gave Alter the Owen Wister Award for Lifetime Achievement.
Listed below is an archival inventory of the Judy Alter holdings. Note that access to unprocessed materials is granted on a case-by-case basis. Please contact the Archivist for details about access to the Judy Alter Collection.
Research, manuscripts, correspondence and galley proofs for several works by Judy Alter, along with manuscripts for Alter's early unpublished novels. Also included are editorial files for Larry L. King's Golden Shadows Old West Museum, which was published in 1993 by Texas Christian University Press, where Judy Alter serves as Director.
So Far from Paradise—manuscript and clippings for this novel commissioned by the Fort Worth Star-Telegram in conjunction with the Texas Sesquicentennial in 1986.
Typed manuscript and galleys for After Pa Was Shot published by William Morrow and Co. in 1978.
Typed manuscript (with emendations and printer's notes) and cover for Libbie by Judy Alter.
Typed manuscript titled Potter's Wife: A novel of Chicago by Judy Alter. Attached to manuscript are rejection letters.
Annotated manuscript titled Haley Goes to Camp by Judy Alter. Attached to manuscript is note that reads "This shows how far this had gone before publication was cancelled".
Annotated untitled typed manuscript by Judy Alter. Attached to manuscript is note that reads "Publisher went out of business; book was never published. I had to get my lawyer to collect the work-for-hire fee".
Typed manuscript titled The Perfect Coed by Judy Alter. Along with manuscript are various reject letters from publishers. Also attached to manuscript is a note that reads "My first and so far only attempt at my story - still want to do it".
Typed manuscript that was never published titled I Wish I Lived in Eleanor Lee's House a novel by Judy Alter.
Material consists mainly of "working files for children's books now in print". Research material consists of newspaper clippings, information from the internet, and photocopies from various books and other sources. In a few instances, original file folders were kept because of notes or other writings that appear on them. Folder 20 has been flagged for sensitive material.
BOX # 811 folder 1 "Kemah" – notes, correspondence, and newspaper clippings.
BOX # 811 folder 2 "Australia" – notes, correspondence, research material, newspaper clippings and drafts.
BOX # 811 folder 3 "Becoming American" – notes and research material.
BOX # 811 folder 4 "Devil Amongst Us" – correspondence with Eakin Press, publishing contract, newspaper clippings, notes, royalty statements, and two copies of the children's book catalog from Eakin Press, Fall 1996.
BOX # 811 folder 5 "Etta Place" – statements from Dorchester Publishing for Sundance, Butch and Me.
BOX # 811 folder 6 "Lamar" – notes, research material, and newspaper clippings of book reviews.
BOX # 811 folder 7 "Compass Point" – correspondence, notes, and research material.
BOX # 811 folder 8 "Cissy used files" – notes and correspondence.
BOX # 811 folder 9 "Missouri" – notes, draft, and research material.
BOX # 811 folder 10 "Crystal City/Buddy Guyler" – correspondence and newspaper clippings.
BOX # 811 folder 11 "Child's World" – correspondence.
BOX # 811 folder 12 "Ellen Temple" – correspondence from publisher.
BOX # 811 folder 13 "Susan Wallace" – 1953 letter to Lewis Wallace from Blair Taylor.
BOX # 811 folder 14 "Edom" – notes, correspondence, and newspaper clippings.
BOX # 811 folder 15 "Gail Sheehy Focus Group" – correspondence.
BOX # 811 folder 16 "Spokane" – correspondence, travel material such as hotel receipts, rental car and plane information, two color photos and newspaper clippings.
BOX # 811 folder 17 "No. America" – notes and drafts, newspaper clippings, research material, and correspondence.
BOX # 811 folder 18 "Illinois" – notes, correspondence, research material and draft with notes.
"Wilder 2" – correspondence, research material, newspaper clippings, and draft with notes all relating to work on Laura Ingalls Wilder.
BOX # 811 folder 20 "Enslow Pubs" – material from publisher includes correspondence, writing agreements and research material.
BOX # 811 folder 21 "Ballad for Sallie" – invitations for book release, writing agreements, newspaper clippings, correspondence, reviews and three book covers for Ballad for Sallie.
Material consists mainly of drafts from both "soon to be published" and unpublished material.
Material contains drafts, research, and numerous newspaper clippings related to Alter's writing; original file labels appear in quotation marks.
Material donated from Alter's files; items include magazines, writer contracts, reviews, newspaper clippings, limited correspondence, and some research material. All original folder titles appear in quotation marks.
files Box 1259 folder 8 "Book Reviews" Box 1259 folder 9 "John Barclay Armstrong" Box 1259 folder 10 "Audie Murphy" Box 1259 folder 11 "Cherokee" - relating to book Cherokee Rose Box 1259 folder 12 "Custor Reviews" - relating to book Libbie Box 1259 folder 13 "After Pa Was Shot - reprint" Box 1259 folder 14 "Great African Americans" Box 1259 folder 15 "Henrietta King" Box 1259 folder 16 "Martin de Leon" Box 1259 folder 17 "Extraordinary Women (of the American West)" Box 1259 folder 18 "Publicity - Judy"
Box 1260 folder 2 "Oprah Winfrey"
Box 1260 folder 3 "Runaway Serape"
Box 1260 folder 4 "Sam H"
Box 1260 folder 5 "From Paradise"
Box 1260 folder 6 "Mattie"
Box 1260 folder 7 "Miscellaneous publicity"
Box 1260 folder 8 "Mattie -reprint"
Box 1260 folder 9 "Ma Ferguson"
Box 1260 folder 10 "Surgery"
Box 1260 folder 11 "Cookbook"
Box 1260 folder 12 "Women of the West 2000"
Box 1260 folder 13 "Short Stories"
Donation includes research files, manuscripts, and drafts of the author's work.
This donation consists of manuscript drafts and speeches written by author Judy Alter. Included in this collection are early drafts for Trouble in a Big Box, Danger Comes Home, No Neighborhood for Old Women, Cooking My Way Through Life with Kids & Books, and Texas is Chili Country. Also included is unpublished material related to "Gail Borden" and a Certificate of Copyright Registration for Great Texas Chefs.


Rappler CEO Maria Ressa (center), walks with her lawyers to the Philippines National Bureau of Investigation in Manila to respond to a cyber libel complaint filed against the online news organization, Jan. 22, 2018.
The Philippines justice department approved filing a tax evasion case against Rappler, a popular online news site critical of President Rodrigo Duterte's drug war that has left thousands dead since 2016, officials said Friday.
The Bureau of Internal Revenue is expected to file a complaint next week for what it claims was a willful attempt to "evade or defeat tax" by supplying inaccurate information.
"The National Prosecution Service (NPS) has found probable cause to indict Rappler Holdings Corp., its President Maria Ressa and its independent Certified Public Accountant Noel Baladiang for violation of the National Internal Revenue Code or the tax code," justice spokesman Markk Perete said in a statement, according to Rappler's website.
The decision stemmed from an accusation that Rappler misrepresented tax returns when it issued "Philippine Depository Receipts" (PDR), including to foreigners, to net 162.5 million pesos (U.S. $3 million).
Previously, the government corporate regulator sought to shut down the website, saying it operated unlawfully because under Philippine constitutional rules, a media entity may be owned by Filipinos only.
The move triggered widespread protests, with media groups saying it was a vendetta by Duterte for Rappler's stories about his drug war. The president once accused Rappler of being controlled by the U.S. Central Intelligence Agency without giving any proof.
The owner of Rappler's PDR – the US-based Omidyar Network and North Base Media – later divested their shares and transferred them to Rappler employees. But the government has pursued the case against the online site.
Rappler lawyers went to the justice department Friday morning to follow up on the case, but were told that it had not yet been docked, according to the statement.
"The resolution will have a chilling effect on those who have raised and will raise capital through the issuance of PDRs and is a blow to the development of our already laggard capital markets. We will pursue all legal remedies and we are optimistic that we will prevail in the end," Lim said.
Meanwhile, Rappler's reporters have been banned from covering all presidential activities since February.
Rappler can return and assign a reporter at the presidential palace beat once it can prove that it is legitimately owned by Filipinos, Duterte said at the time.
Despite Duterte's criticism, Rappler's coverage of the Philippine drug war won this year's Knight International Journalism Award.
"They tried to shut us down at the beginning of the year, alleging we're foreign-owned, that we're tax evaders, along with other more ridiculous charges. I've run out of synonyms for the word ridiculous," Ressa said as she accepted the award Thursday night in Washington.
"Why should you care? Our problems are fast becoming your problems. Boundaries around the world collapse and we can begin to see a kind of global playbook," she said, according to the text of the speech posted on Rappler's website.
Dennis Jay Santos in Davao and Jeoffrey Maitem in Cotabato contributed to this report.


Due to the economical strength of the US Dollar, many Americans are considering buying property overseas. Here are some tips to buy property overseas.
Spain, France, and Nova Scotia are favorite destinations among Americans looking to invest in a property overseas.
You are on a vacation to a European or South American destination, and you love everything about the place. The weather is nice, food is great, people are hospitable and friendly, it is not crowded like New York or London, plus the prices are comparatively low by American standards.
You like the place so much, that you've considered living here. If not that, at least buy a decent apartment or a condo, so that you can visit whenever you like. Purchasing a property overseas is exciting, but only after you are clear about one rule - the heart should never rule the head where money is concerned.
Also, it is essential that you follow the right procedure, and avoid using any unfair means in securing real estate. Consider doing all the things you would do if you were buying real estate in your homeland. Here are some tips that you can follow.
Be aware of rising and falling trends of the market. Knowledge about the rates can be helpful if you want to buy when prices are down, and sell as soon as the market sees an upward trend. Also, some countries have strict rules that prevent or limit property ownership to foreigners.
Hence, it is good to know whether or not you have the legal right to purchase property in that country, to avoid any scams or disappointment. It is important to do your homework before stepping in the market of an alien country.
The global real estate market is filled with impostors who con people, and often get them involved in a financial and legal mess. Even so, this doesn't mean that everyone you come across is a thug, but being aware of what is right and wrong is a smart move.
If you are dealing with a real estate agent who does not carry business cards, and does not have an office, he/she is probably someone you should avoid. Also, there are certain countries that don't regulate their real estate industry; hence, agents don't even require a valid license. Be extremely careful here, and proceed only after doing thorough research.
Real estate agents are idealists. They will make you dream about well-built roads, world-class amenities, and other facilities that are nowhere in plain sight.
The catch here is, once you have signed the contract, you are the owner of the area and the illusions surrounding it. There is nothing against agents, but it sounds risky to invest your hard-earned money for just barren land. Consider all the things that can go wrong here. Hence, only buy what you see.
Great deals at an affordable price can be achieved if you buy a property directly from the owner. Nevertheless, don't forget that you are in a foreign land, and taking the help of a reliable professional can be useful to avoid various pitfalls when buying property in a foreign land.
Never sign a contract that you don't understand. Always ask for two versions of the contract - one in English, and the other in the local language.
Bring along your legal adviser to confirm that the English version is a true translation, and does not contain any errors, extras, or omissions. Read the contract thoroughly, and ensure that you and the seller both agree to the different terms and conditions decided.
If you really like the property and know that this is the final deal, try paying the owner cash.
It is a tough decision, but crucially understand that financing mechanisms, like mortgages aren't as stable in foreign countries as they are in the US. In most European vacation spots, property transfers are mostly done in cash. For those who can't do without a mortgage, seek the help of your real estate agent and lawyer to know more about such destinations.
In the US, if you acquire a property you get a warranty title that states you are the legal owner. However, in countries outside the States, this title can create quite a problem. This is highly possible in European countries.
You see, World War II had created many boundaries in the world, and it is quite possible that once you purchase the property, a recent descendant of the family can suddenly appear to claim his/her property.
The situation sounds dramatic, but it can surely happen. This crisis can be avoided by taking the help of a notary. A notary can help verify legal documents, and also ensure that there are no gaps in the property's history, and you are the rightful owner.
Relocating to a country without knowing its native language can get quite difficult. The best thing to do is to join a language course, and get things in motion soon. However, if you are not up for this challenge, a better idea would be choosing a country where English is spoken in large numbers.
Property valuation is an important step, especially in a foreign land. You need to know all the pros and cons of the property before signing the papers. Hence, ensure that an independent valuation of the property is carried out in your presence.
You will have to open a bank account in the country where you have chosen to live, and apply for a Certificate of Importation, so that bringing in money from your home country won't be a problem. Also inquire about online money transfer facilities, so that you can pay the bills and taxes associated with the house from time to time.
Try to bargain if you are good at it; chances are you might get a great deal at a low price. Also, don't shy away from seeking professional services that can ensure a smooth transaction overseas.