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The Polk County (Fla.) Sheriff's Office has arrested a substitute teacher at Westwood Middle School after he reportedly grabbed a 12-year-old boy around the neck and pushed him against a wall. Robert Knight, 39, an employee of Kelly Educational Staffing, has been charged with negligent child abuse without bodily harm. The incident occurred on April 12 at Westwood Middle School in Winter Haven. Deputies responded to a call in reference to a child abuse investigation. A student told deputies he was choked by the P.E. coach, Robert Knight, on Wednesday, April 11. The student told deputies that he and Knight were "smack talking" when Knight took his shirt off and challenged the student to a fight, according to the arrest affidavit. The student said he didn't want to fight a "thirty year old man." Knight then wrapped his hand around the student's neck and pushed him against the wall while other students grabbed Knight's arm and attempted to separate him from the student, according to the affidavit. While he was being interviewed, Knight told deputies "I guess I finally let it get to me," referencing the smack talking with the student. He told deputies he "lost his cool" and doesn't know if he blacked out during the incident but that all he remembers were the kids pulling him off of the student. Knight is not employed by the Polk County School Board, but is employed by Kelly Educational Staffing as a substitute teacher. He was filling in for the male P.E. coach on Wednesday, April 11. Knight was taken into custody and transported to the Polk County Jail without incident."We expect much better conduct from a substitute school teacher. We compliment the school district staff who worked hand-in-hand with us to hold Mr. Knight accountable for his conduct" said Polk County Sheriff Grady Judd. 1855

The New York State Department of Taxation and Finance has issued a subpoena to Michael Cohen as part of its ongoing probe into whether the Trump Foundation violated New York tax laws, a department spokesman confirmed to CNN.This probe is separate from the New York attorney general's lawsuit against the Trump Foundation. The Tax Department is not able to bring any criminal charges, and if it finds any wrongdoing, the department would have to refer it to the New York attorney general's office or another prosecutor's office."A subpoena has been issued to Michael Cohen for relevant information in light of the public disclosures made yesterday," said Tax Department spokesperson John Gazzale in a statement. "We will be working with the New York Attorney General and the Manhattan district attorney as appropriate. We can't comment further on this investigation." 874

The IRS clarified on Friday that companies will be obligated not to take Social Security taxes from paychecks starting next week running through the end of the year.Nearly all Americans are taxed 6.2% per check to go toward Social Security. For now, barring any action from Congress, most Americans will see larger paychecks through the end of the year. The guidance is based on an executive order signed earlier this month by President Trump in hopes of stimulating the economy.Related: What a payroll tax deferral may mean for your paycheck and taxesThe Social Security tax deferment is applicable to workers who make up to ,000 on a bi-weekly basis. Those making more than ,000 every two weeks will continue to have their Social Security taxes withheld from checks.The deferment is not an actual tax cut, and because the deferment was done via executive order rather than an act of Congress, the taxes will need paid back by April 30, 2021.The White House has said they would like to see the elimination of the Social Security payroll tax be made permanent in an effort to lower the tax burden. Opponents say that eliminating the tax on Americans would make Social Security insolvent.Stephen Goss, the chief actuary for the Social Security Administration, told the US Senate this week that a hypothetical bill that would make the tax deferment permanent would cause Social Security to no longer be able to make payments to beneficiaries by the middle of 2023.For employees making ,000 a year, the elimination of Social Security taxes would result in an extra per paycheck every two weeks. Assuming the employee has eight paychecks left in 2020, that would result in 2 in taxes deferred in 2020, which would be repaid in 2021. For employees making ,000 per year, those figures would be doubled. 1821

The New York State Health Department is investigating a reported Chainsmokers concert that was held in the Hamptons over the weekend after a video posted to Twitter showed a massive crowd, not social distancing.Gov. Andrew Cuomo shared the video on Twitter Monday night, calling the gathering and lack of social distancing “egregious.”“I am appalled,” the governor said. “We have no tolerance for the illegal [and] reckless endangerment of public health.”The governor called on the event's "gross violations of not only the health rules, it was a gross violation of common sense.The state is conducting a full investigation into why the town issued a permit for the event.The crowd was reportedly attending a Chainsmokers concert in Southampton on Saturday that was billed as a “drive-in” event, although dozens of people could be seen standing in front of the stage.The investigation comes amid a state-level crackdown on social distancing violations, mainly focused on bars and restaurants, in an attempt to keep New York's coronavirus numbers down.Over 130 violations were issued to establishments in New York City and on Long Island from Friday through Sunday, according to Cuomo. Forty establishments have had their licenses suspended by the State Liquor Authority because of repeated social distancing violations.WPIX's Lauren Cook first reported this story. 1372

The NBA’s player representatives have voted to support the notion of starting this coming season on Dec. 22, the date that the league has been targeting in its talks about how and when to get teams back on the floor for a planned 72-game season. The player vote is just one part of the process. Among the primary matters to be determined: how much more escrow will be taken from players because of the shorter-than-usual season, and how the league and the players will navigate testing and other health and safety issues amid the ongoing coronavirus pandemic.The 2019-20 season ended more than three months later than normal because of the coronavirus."The Board of Player Representatives of the National Basketball Players Association (NBPA) has tentatively approved a start date of December 22, 2020 for the 2020-2021 NBA season and a 72-game schedule. Additional details remain to be negotiated and the NBPA is confident that the parties will reach agreement on these remaining issues relevant to the upcoming season," the NBPA said in a statement. 1059