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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, D.C. — It’s easily one of the most visible of the celestial bodies: the moon. Next year, the journey to get humans back there will get underway again.“Ultimately, it fulfills our need to explore,” said Dr. Kjell Lindgren, a NASA astronaut, who is one of the 18 recently chosen for NASA’s Artemis program.Artemis aims to get humans, including the first woman, to the lunar surface by 2024. Humans have not been back to the moon since the Apollo 17 mission back in 1972.“All of us in the astronaut office are, in one way or another, influenced by those iconic images of our Apollo astronauts exploring the moon,” Dr. Lindgren said.Returning to the moon is seen as a necessary stepping-stone to getting humans to Mars in the 2030s. The Artemis team will be working on lunar-related projects, both in orbit and on the surface of the moon, that can eventually be applied to a future Martian mission.“The moon offers a wealth of scientific discovery still,” Dr. Lindgren said. “It also offers a wealth of operational discovery helping us to refine the procedures the equipment and the skills that are needed to be able to land, to explore successfully on a rocky surface and then to come back to the earth.”The missions also have the potential to create technological advancements for everyone on Earth.“The whole world benefits from those things and the benefits from Apollo are innumerable. You know, from the computers, the miniaturization of computers and on, you can count all those,” he said. “That was really a turning point in history for technology.”NASA’s Artemis program hopes to eventually create a permanent human presence on the moon’s surface, similar to the current full-time human presence on the International Space Station, and Dr. Lindgren could be among them.“It's such a privilege to be a part of this,” he said.The new lunar program was named “Artemis,” after the Greek goddess, who was the twin sister of Apollo. 1950

WASHINGTON, D.C. — A home test for COVID-19 will soon be on U.S. store shelves.The U.S. Food and Drug Administration (FDA) on Tuesday issued an emergency use authorization for the first kit that consumers can buy without a prescription to test themselves entirely at home.Regulators granted use for a similar home test last month, but it requires a doctor’s prescription.The new test kit from Australian company Ellume allows users to swab themselves and get the results at home in about 20 minutes.The test detects fragments of proteins of the coronavirus from a nasal swab sample from anyone 2 years old and up. It connect to a digital app to help users interpret the results.Similar to other antigen tests, the FDA says a small percentage of positive and negative results from this test may be false. Therefore, for patients without symptoms, positive results should be treated as presumptively positive until confirmed by another test as soon as possible.Individuals with positive results should self-isolate and seek additional care from their health care provider. Those who test negative and experience COVID-like symptoms should follow up with their health care provider as negative results do not preclude an individual from coronavirus infection.The company says it will have 3 million tests available next month.“The FDA strongly supports innovation in test development and we have worked tirelessly with test developers to support the shared goal of getting more accurate and reliable tests to Americans who need them. Today is a promising step forward and we are eager to continue advancing additional innovation in COVID-19 testing that the science supports,” said Jeff Shuren, M.D., J.D., director of FDA’s Center for Devices and Radiological Health. 1773

WASHINGTON (AP) — President Donald Trump is suggesting without evidence that China — not Russia — may be behind the the grave cyberattack against the United States. And he is trying to downplay the impact, as he comments for the first time on the breach. "I have been fully briefed and everything is well under control. Russia, Russia, Russia is the priority chant when anything happens because Lamestream is, for mostly financial reasons, petrified of ... discussing the possibility that it may be China (it may!)," the president tweeted. Adding that the hack could have included some kind of "hit" on voting machines. There is no evidence of this, and no one within the administration has said this. Trump's tweeted comments on Saturday contradict Secretary of State Mike Pompeo, who said during a media interview Friday Russia was “pretty clearly” behind the attack. 877

Wendy's wants you to have a free chicken sandwich.The fast-food chain announced that customers who purchase anything off its mobile app or drive-thru would receive a free Classic Chicken Sandwich.You can also redeem the free sandwich inside the restaurant by showing them the QR code from your mobile app when you place your order."We can't wait for our fans to get their hands on the New Classic Chicken Sandwich which has the perfect crunch from breading and pickles paired with the juiciness and flavor of the fillet," said Carl Loredo, Chief Marketing Officer for The Wendy's Company in a press release. "The Classic joins what customers have already come to know and love in spice and taste from Wendy's via our Spicy Chicken and Pretzel Bacon Pub Chicken Sandwiches."Now through Nov. 8, customers can receive one free sandwich per week, which means you can get two free sandwiches before the deal expires, USA Today reported.The sandwich usually sells for .99. 976

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