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WASHINGTON (AP) — The Trump administration has laid down rules aimed at preventing residents in high-tax states from avoiding a new cap on widely popular state and local tax deductions. The action over the new Republican tax law pits the government against high-tax, heavily Democratic states in an election-year showdown.The Treasury Department's rules released Thursday target moves by states like New York, New Jersey and California — where residents could see substantial increases in their federal tax bills next spring because of the ,000 cap on state and local deductions. Experts say the issue likely will have to be resolved by the federal courts.Four states — Connecticut, Maryland, New Jersey and New York — already have sued the federal government over the deduction cap, asserting it's aimed at hurting a group of Democratic states and tramples on their constitutional budget-making authority.A dozen states have taken or are considering measures to get around the cap. Most of the workarounds take advantage of federal deductions for charitable contributions — which aren't capped — in place of the old deductions for paying state and local income taxes. So people's state and local taxes exceeding ,000, which can't be deducted, are turned into deductible charitable donations.The new rules' "dollar-for-dollar" limit also applies to many other states that already have charitable funds offering tax breaks, senior Treasury officials said. Those states include solidly Republican ones and others with relatively low taxes. In those programs, donors to schools, hospitals or land conservation programs can get their state taxes reduced in return — plus a charitable deduction on their federal tax returns.The limit means taxpayers only can deduct as a charitable contribution the portion of their donation for which they don't also get a state tax credit.But some experts said the Treasury rules seem to be designed to protect those existing charitable programs in some states. An exception to the "dollar-for-dollar" requirement "plainly appears to be designed to protect certain ... pre-existing state regimes," said Daniel Rosen, a tax lawyer at Baker McKenzie who is a former IRS official.Treasury said it expects that only about 1 percent of all U.S. taxpayers would see a reduction of their tax credits for donations to private-school voucher fund. Several states — Alabama, Arizona, Georgia, Montana and South Carolina — allow taxpayers who donate to private-school funds to get a 100 percent credit against their state taxes, according to data compiled by the Institute on Taxation and Economic Policy.___HOW DO THE LIMITS WORK UNDER THE NEW RULES?Dollar-for-dollar: When a taxpayer receives a benefit in return for donating to charity, the taxpayer should only be able to deduct the net value of the donation as a charitable contribution, Treasury says.An example: You donate ,000 to a charity in a state that offers a 70 percent tax credit, so 0 in this case. You would only be able to claim a 0 charitable deduction on your federal return.There is an exception. If the state tax credits don't exceed 15 percent of the amount donated, so up to a 0 state tax credit on a ,000 donation, the taxpayer could claim the full amount as a charitable deduction.___WHY IS THIS IMPORTANT?Taxpayers could have less incentive to donate without getting a deduction or having the deduction reduced.All states rely on property and income taxes to fund an array of services such as education, health care and public safety. Advocates for restoring the full state and local deductions say that the reduced property tax deduction brings a decrease in the value of taxpayers' homes, possibly spurring residents of high-tax states to move elsewhere and crimping funding for local programs.___WHAT'S HAPPENING IN THE HIGH-TAX STATES?Measures designed to work around the ,000 cap have been adopted in Connecticut, New Jersey, New York and Oregon, and introduced or explored publicly by officials in California, Illinois, Maryland, Nebraska, Rhode Island, Virginia, Washington and the District of Columbia.New York Gov. Andrew Cuomo, a Democrat, has called the state-local deduction cap an "assault" on New York by Trump and Republican lawmakers in Washington.In some key "blue" states:—Connecticut has a new law establishing a state charitable fund; donors can get tax credits in exchange for giving.—In New Jersey, where high local property taxes are the major issue, the state is allowing local schools and governments to use the charitable workaround. But so far, no towns have notified authorities that they've set up funds to receive contributions — because state regulators haven't issued the necessary rules, experts say.—New York is offering three options: One like Connecticut's, one like New Jersey's and another to let employers pay payroll taxes for employees, who would receive credits to cancel out the income taxes they would have paid otherwise.—In Maryland, about 500,000 residents — over 18 percent of state taxpayers — will together lose .5 billion in state and local deductions, according to state estimates.___Mulvihill reported from Cherry Hill, New Jersey. Associated Press writer Michael Catalini in Trenton, New Jersey, contributed to this report. 5305

WASHINGTON (AP) — The Trump administration says it will not work with an international cooperative effort to develop and distribute a COVID-19 vaccine because it does not want to be constrained by multilateral groups like the World Health Organization. The decision to go it alone, first reported by The Washington Post, follows the White House’s decision in early July to pull the United States out of the WHO. Trump claims the WHO needs reform and is heavily influenced by China. Some nations have worked directly to secure supplies of vaccine, but others are pooling efforts to ensure success against a disease that has no geographical boundaries. More than 150 countries are setting up the COVID-19 Vaccines Global Access Facility, or COVAX.White House spokesman Judd Deere says the U.S. will continue engaging with its global partners to defeat the virus, but will not be “constrained by multilateral organizations influenced by the corrupt World Health Organization and China.”The WHO says even governments making deals with individual vaccine makers would benefit from joining COVAX because it would provide backup vaccines in case the ones being made through bilateral deals with manufacturers aren’t successful. 1228

WASHINGTON, D.C. – Polls are beginning to close in parts of the U.S. and some Election Day results are coming in.The first states to close at least a portion of their polls are Indiana and Kentucky, at 6 p.m. ET. Those races won’t tell us much, because they’re largely Republican strongholds.Some of the first key states to close their polls are Georgia and Florida at 7 p.m. ET. Not all counties in the Sunshine State will close then, but a good chunk will start reporting around that time. Georgia is a swing state this year, so keep your eyes on the suburbs of Atlanta.At 7:30 p.m. ET, North Carolina and Ohio will close their polls. Ohio is expected to report results right away and a projection in the state is possible on election night. As for North Carolina, the state has ordered some polling locations to stay open longer than 7:30, so don’t expect results from there until after 8 p.m. at least.At 8 p.m. ET, polls will close in Texas, Michigan and Pennsylvania. Although, it’s very unlikely, we will know the results from the last two. State laws prohibit early processing of ballots.At 9 p.m. ET, Arizona, Minnesota, Wisconsin and Nebraska will close polls. Remember, former Vice President Joe Biden could win an electoral college vote in Nebraska, because the state hands out votes based on individual congressional district results.As far as key counties, keep an eye on Cuyahoga County, where Cleveland is. In 2016, 49,000 fewer votes were cast for Hillary Clinton than for Barack Obama in 2012. If turnout is high there, Ohio could be competitive tonight. It’s the same story in Wayne County, Michigan, where Detroit is, where there were over 76,000 fewer votes in 2016. If that county breaks voting records, it could be a good night for Democrats. It’s a similar story tonight in Milwaukee County.Again, the key tonight will be patience. Some states will take a while to count votes this election night. Election officials from coast to coast are telling their workers not to worry about being fast, but to worry about being right.The Senate racesAs the first presidential results gradually come in, don’t forget to keep an eye on the U.S. Senate results as well. After all, whoever wins the presidency will need Congress to help pass their agenda.As a reminder, currently there are 53 Republican senators and 47 Democratic senators. There is a total of 35 Senate races this year. Republicans think they can pick a seat up in Alabama, while Democrats think they are in good position to pick up Arizona, Colorado, North Carolina and Maine.Remember, the Senate confirms judges, helps pass bills and confirms cabinet positions.The presidential raceAs for the race for the White House, one state to keep an eye on is Wisconsin, with 10 electoral college votes. It’s a state President Donald Trump and Joe Biden have campaigned heavily in the last few days. Trump won there in 2016. His margins were thin though. In Kenosha County for example, he won by just 255 votes four years agoFour years ago, Trump won by carrying Pennsylvania and the upper Midwest. Democrats are hoping to flip each one of those states.Polls have shown Biden leading the Midwest, at least in Wisconsin, Michigan and Pennsylvania. But can u trust the polls this year? We asked University of Southern California’s Bob Shrum what’s different this year.“The state polls were changed drastically in the sense that most of them didn’t have a filter for education,” said Shrum. “And they had too many college educated whites and not enough non-educated whites.”As far as what’s driving voters, a CNN exit polls shows that 34% consider the economy the top issue, with racial inequality at 21%, followed by the coronavirus at 18%.Biden is watching the results come in from Delaware, while Trump is at the White House.Watch Joe St. George discuss what to be on the lookout for 3862

We all have feelings. Some good. Some bad. But as adults and professionals, we really have to manage our emotions. Now, a company in Nashville is offering an experience dedicated to helping you deal. It's called Bash-ville. Owner Gena Lea said her "rage room" is the perfect way to let off some steam. "They tell you to hit a pillow. Some people smash their phones. Come here, break my stuff instead," she said. "We do bachelorette parties and divorce parties so keep our card just in case."Bashers can customize their experience."We have axes, we have a rolling pins, baseball bats, hammers," she said. So, pick your poison: Choose breakables, and your favorite song. They provide the gloves and goggles. You provide the anger. Once you've run out of things to bash and smash and destroy, hopefully you'll leave your rage inside the room where it belongs."They come in the door and they're hesitant, a little scared. When they leave they're smiling, they're happy. It's a release," she said. If you have anger issues go seek professional help. Bash-ville is for fun and decompression from every day stressors! Sessions start at . For more information, click here.  1236

WEST ORANGE, N.J. – Remote learning is no easy task for typical children, but for families with special needs students, having kids home from school not only makes learning tough, it takes a toll on their ability to get necessary therapies.The Senek family from New Jersey has lived this reality for the past five months. Their 12-year-old daughter, Josephine, struggles with mental and physical disabilities, and during the pandemic, these challenges have become more present than ever.“She’s got multiple disabilities, including a rare chromosome disorder, she’s missing connective tissue in her brain, and in addition, she’s got autism,” said the young girl’s mother, Krysta Senek.Like families across the country, Senek and her family were forced into remote learning because of COVID-19, but she found a totally different education experience between her typical son and her special needs daughter’s classwork and resources.“The at home learning was not good,” laughed Senek. “We did try it, we attempted,” she said of keeping up with her special needs daughter’s assignments and care.“It’s different because we’re mom and dad,” she said. “We’re not teacher were not therapist, we’re not aide, we’re mom and dad. Yet, Senek and her husband were thrust into all those roles without help or guidance in the beginning.“Emotionally, we were wrecked,” she said. “She would meltdown and hit us, she would scratch us and bite us, pull our hair, just throw a meltdown, strong hard screaming meltdowns.”Josephine’s aides were trained for and equipped to handle those meltdowns.In school, Josephine had those professionally trained aides with her throughout the day, but when the pandemic hit, that help stopped. She eventually got some help from a therapist who now comes to assist at certain times during the week. But Senek said the change in routine and change in those around her really upset her daughter’s learning.“It just blew her up, and she couldn’t focus she couldn’t learn, she couldn’t get therapy,” said Senek.For special needs students, the therapy they get every day in school is critical to developing life skills and social skills.“I just don’t want her to go backwards,” Senek said. “When a child with disabilities goes backwards, it takes us twice as long to get us back where we need to be.”Those therapies provide health care too, and now that Josephine isn’t in school, Senek said she’s had a hard time keeping her daughter’s back and leg braces on during the day.“They were getting her to wear it at school, and then because she’s so used to wearing it at school, it wasn’t a problem to put it on her at night, but that stopped,” said Senek. “She hasn’t worn her scoliosis brace since March, and her feet are starting to collapse, so those things are going to affect her.”Senek said the last few months have impacted her own health too.“Our school district and the school, they all thought about what’s best for the kids, what’s best for the staff, nobody thought about the parents,” she said.It’s been the toughest time in her life as a mother.“We suffer from things like PTSD, and I even suffer from that, and it’s because of my daughter. I don’t blame my daughter, but it’s as a result of caring for a child with special needs that I have PTSD,” said Senek.This emotional weight is a feeling Senek knows other families in her shoes feel too, especially when thinking about the future.“It makes me emotional, and it makes me scared because I have no idea what her future is going to hold for her. It’s going to set all of the kids back,” said Senek.It’s a fate this mother fears will alter her daughter’s life forever.“I’m nervous that maybe she would’ve been in a group home, independent, and now, she won’t qualify for independent group home. She might need a nursing home,” Senek said.Thankfully for the Seneks, their teenage son Sheldon is stepping in for the summer to be Josephine’s aide. But this help will end when Sheldon goes back to school himself.“It’s been really nice to physically see her more, but kind of see how she’s like as a person,” said the high school student. “Rather than, ‘Oh yeah that’s my sister, it’s like, that’s my sister.’”Senek is hopeful this fall her daughter can return to school safely or find another aide once her son goes back to school. She warned for all families with special needs students, the time to ask for help is now.“Moving forward, we need the proper assistance,” Senek said. “Regardless of where we are with this pandemic, the special needs population cannot be forgotten, they’ve already been forgotten, and they cannot be.” 4609