The Baldwin City Community Senior Mix will meet Wednesday, September 14 in the Fellowship Hall of Ives Chapel United Methodist Church, 1018 Miami, at 2:00 p.m. The featured speaker Amy DeWitt, Angel Care, will present "Home Sweet Home." Fellowship and refreshments will follow. All seniors in the Baldwin/community area from 55 to 105 are welcome!
Thursday, August 18, 2016
Wednesday, August 17, 2016
Baker Women’s Soccer Enters 2016 Ranked Number 13
BALDWIN CITY, KS – After another successful season and trip to the NAIA Women’s Soccer National Championship Final Site in Orange Beach, Alabama, the Baker University women’s soccer team will begin 2016 ranked number 13 in the NAIA Women’s Soccer Coaches’ Top 25 poll.
The Wildcats ended last season 16-5-1 and 8-2 in the Heart of America Athletic Conference.
Baker returns all seven of its All-Conference performers from a year ago, including 2016 Heart Defensive Player of the Year and First Team All-Conference midfielder Krista Hooper.
Fellow First Team All-Conference winners Jessica Hillebert and goalkeeper Rachel Hunt return, as do Second Team All-Conference players Keeley Atkin and Katie Hibbeler and Third Team All-Conference selections Oaklee Jones and Kady Dieringer.
Baker opens up the 2016 season on Saturday, Aug. 27 at 6 p.m. inside Liston Stadium against Bethany College.
Baker Men’s Soccer Ranked Number 10 in Preseason Top 25 Poll
BALDWIN CITY, KS – The defending Heart of America Athletic Conference regular season champion Baker University men’s soccer team will begin its 2016 campaign ranked number 10, announced on Tuesday in the NAIA Men’s Soccer Coaches’ Preseason Top 25 poll.
Baker went 18-4-1 and 9-1 in the Heart a year ago and begins its 2016 season on Saturday, Aug. 27 at 8:30 p.m. inside Liston Stadium against Ottawa.
The Wildcats are joined by fellow Heart teams MNU and Missouri Valley in the Top 10. NAIA national runner-up MNU is ranked number 2, while Missouri Valley enters the season ranked number 3.
The Wildcats return NAIA Third Team All-American goalkeeper Ryan Emme along with Second Team All-Conference performers Spencer Atkin and Keaton Anchors. Third Team All-Conference award winner Blake Levine also returns for the ‘Cats. The Baker defense ranked number 3 in the country in total shutouts a year ago with 13.
Baldwin City Council Learns About Changes in State Statutes
The August 5, 2016 meeting of the Baldwin City Council meeting got off to a quick start, but after some contentious moments ended with several postponed votes.
The council heard from Police Chief Greg Neis in regards to ordinances 1349 and 1350, which would bring current local ordinances up to date with 2016 State Statutes. A process that occurs every year after the states revised statutes take affect on July 1 of each year.
Some of the changes this year include exempting a minor from prosecution of underage drinking, if they report a medical emergency during the commission of that crime.The statute
As the council neared a vote on these ordinances that are a matter of state law, whether or not the council approves them, a discussion ensued on whether or not they can vote on these two ordinances or to wait until the next meeting on September 6, 2016. The council eventually decided to postpone taking action until the first meeting in September.
The council learned about and briefly looked over changes to the personnel manual. Which city staff said, they would like to review annually to keep it more up to date with any changes.
Like the ordinances earlier, a discussion ensued about whether or not vote on this or wait until the next meeting. This being an employee manual was not considered an ordinance or resolution.
Due to the lack of a second to Councilman Steve Bauer's motion to approve the changes, the vote was postponed.
In other business:
The council approved passing on a franchise fee hike beginning in September. Which means that all city electric, sewer, water and trash customers will be assessed a 2.5 percent franchise fee on their monthly bills then in September 2017, the fees will be doubled to 5 percent.
Mayor Marilyn Pearse appointed Council members David Simmons, Christi Darnell and Economic Development Chairman Ed Crouton to a new Public Buildings Commission.
Passed unanimously Resolution 2016-16 regarding the Utility Fund Balance Policy. Changing the amount sit aside for the Enterprise Fund Reserve from 50% to 25% and including trash service in the reserve fund as well.
The multi-year negotiations with Wellsville is nearing an end. City Financial Administrator, Brad Smith reported an agreement that just needs the contract to be drawn up and signed by the two parties.
The council heard from Police Chief Greg Neis in regards to ordinances 1349 and 1350, which would bring current local ordinances up to date with 2016 State Statutes. A process that occurs every year after the states revised statutes take affect on July 1 of each year.
| Chief Greg Neis discussing the changes in state statutes. Photographer Kevin Surbaugh |
requires the person to 1) notify LE or EMS; 2) cooperate with LE and EMS; and 3) remain at scene with person needing medical assistance. The person appearing to need medical assistance also cannot be prosecuted for MIP if they cooperate with LE and EMS. LE cannot have an action taken against them for compliance or non - compliance with the new law. The wording is “exempt from prosecution” because there may be occasions when it would not be prudent to simply release a person due to a minor’s state of intoxication rendering such a release unsafe, especially if a juvenile. So the law allows the person to be taken into custody if necessary, but they could not be prosecuted in court. Think of it working kind of like the no DL on person. This law does not apply to the crimes of social hosting or furnishing alcohol to a minor. - The Kansas Law Enforcement Training CeneterOther changes include weight limits on trucks, addresses what is called revenge pornography, and raising fines for criminal theft. Neis said, that the weight limits for commercial trucking is enforced by the state, as the cities police department doesn't have portable scales.
As the council neared a vote on these ordinances that are a matter of state law, whether or not the council approves them, a discussion ensued on whether or not they can vote on these two ordinances or to wait until the next meeting on September 6, 2016. The council eventually decided to postpone taking action until the first meeting in September.
The council learned about and briefly looked over changes to the personnel manual. Which city staff said, they would like to review annually to keep it more up to date with any changes.
Like the ordinances earlier, a discussion ensued about whether or not vote on this or wait until the next meeting. This being an employee manual was not considered an ordinance or resolution.
Due to the lack of a second to Councilman Steve Bauer's motion to approve the changes, the vote was postponed.
In other business:
Tuesday, August 16, 2016
Value Colleges Releases Top 50 Best Value Nursing PhD Programs of 2016
CHARLOTTE, N.C., Aug. 16, 2016 /PRNewswire/ -- Value Colleges (www.valuecolleges.com),
an online guide to the best values in undergraduate and graduate
college education, is pleased to share their Top 50 Best Value Nursing
PhD Programs of 2016 (http://www.valuecolleges.com/ rankings/best-phd-nursing- programs-2016/).
As the demand for nurses increases, so does the need for qualified nurse educators. In most college and university settings a PhD in nursing is the standard. The Value Colleges Top 50 Best Value Nursing PhD Programs ranking gives practicing nurses the information they need to choose a PhD program that is right for them. Value Colleges is committed to only featuring regionally-accredited, reputable institutions that will deliver the education graduates need to succeed.
Value Colleges uses three reliable sources for ranking the top 50: 1) reputability based on U.S. News and World Report 2017 Best Nursing Schools (at the MSN level--no PhD data available); 2) return on investment (ROI), based on mid-level salaries of alumni according to PayScale; and 3) cost based on actual tuition per credit as reported by institution.
The top three Best Values for 2016 are: 1) the University of Texas at Austin, Texas; 2) the University of California in Davis, California; and 3) the University of Nebraska Medical Center in Omaha, Nebraska.
The full list, in alphabetical order, is as follows:
Arizona State University - Tempe, AZ
Boston College - Boston, MA
Columbia University - New York, NY
Duke University - Durham, NC
East Carolina University - Greenville, NC
Emory University - Atlanta, GA
Florida Atlantic University - Boca Raton, FL
Florida International University - Miami, FL
George Mason University - Fairfax, VA
Indiana University-Purdue University Indianapolis - Indianapolis, IN
Johns Hopkins University - Baltimore, MD
Michigan State University - East Lansing, MI
New Mexico State University - Las Cruces, NM
New York University - New York, NY
Ohio State University - Columbus, OH
Oregon Health & Science University - Portland, OR
Pennsylvania State University - State College, PA
Rush University - Chicago, IL
Texas Woman's University - Denton, TX
UCLA - Los Angeles, CA
University of Arizona - Tucson, AZ
University of California, Davis - Davis, CA
University of California, San Francisco - San Francisco, CA
University of Central Florida - Orlando, FL
University of Cincinnati - Cincinnati, OH
University of Colorado Denver - Denver, CO
University of Kansas - Kansas City, KS
University of Massachusetts Amherst - Amherst, MA
University of Massachusetts Dartmouth - Dartmouth, MA
University of Massachusetts Lowell - Lowell, MA
University of Missouri - Columbia, MO
University of Missouri-Kansas City - Kansas City, MO
University of Nebraska Medical Center - Omaha, NE
University of North Carolina - Chapel Hill, NC
University of Oklahoma - Oklahoma City, OK
University of Pennsylvania - Philadelphia, PA
University of Rochester - Rochester, NY
University of San Diego - San Diego, CA
University of South Florida - Tampa, FL
University of Texas at Arlington - Arlington, TX
University of Texas at Austin - Austin, TX
University of Texas Health Science Center - San Antonio, TX
University of Texas Medical Branch - Galveston, TX
University of Utah - Salt Lake City, UT
University of Washington - Seattle, WA
Washington State University - Pullman, WA
West Virginia University - Morgantown, VA
Vanderbilt University - Nashville, TN
Villanova University - Villanova, PA
Yale University - New Haven, CT
Value College editor Carrie Sealey-Morris says, "Outside
of the nursing profession very few people are aware that nurses can be
professors, scientists, and advocates who may not spend their days on
the hospital floor, but who are leading the field of nursing." For these
positions, a PhD is the standard terminal degree. The Value Colleges
Top 50 is a guide for those who want to take this important step toward
earning PhD in nursing.
As the demand for nurses increases, so does the need for qualified nurse educators. In most college and university settings a PhD in nursing is the standard. The Value Colleges Top 50 Best Value Nursing PhD Programs ranking gives practicing nurses the information they need to choose a PhD program that is right for them. Value Colleges is committed to only featuring regionally-accredited, reputable institutions that will deliver the education graduates need to succeed.
Value Colleges uses three reliable sources for ranking the top 50: 1) reputability based on U.S. News and World Report 2017 Best Nursing Schools (at the MSN level--no PhD data available); 2) return on investment (ROI), based on mid-level salaries of alumni according to PayScale; and 3) cost based on actual tuition per credit as reported by institution.
The top three Best Values for 2016 are: 1) the University of Texas at Austin, Texas; 2) the University of California in Davis, California; and 3) the University of Nebraska Medical Center in Omaha, Nebraska.
The full list, in alphabetical order, is as follows:
Monday, August 15, 2016
Happening Around The Area
Here are the upcoming events that the Gazette has been made aware of as of July 30, 2016.
August 13, 2016. To submit an item to the community events calendar, please email it to press@baldwingazette.com.
August 25, 2016
Ives Chapel
Thankful Thursday
August 27, 2016
9 A.M.
Dedication day for the Bayless home that Lawrence Habitat and the Baldwin City Community built. It will be Saturday, August 27, 9:00 am at the corner of 11th and Fremont. There will be a short program, then an open house with donuts, rolls, coffee, iced tea and water. Please go see what this wonderful community
Begins 10 A.M.
Ride for Research 150
Motorcycle ride for cancer research sponsored by the Palmyra #23 Masonic Lodge (Baldwin City)
Ride starts at the Masonic Lodge at 807 High Street.
August 25, 2016
Ives Chapel
Thankful Thursday
August 31, 2016
5:15-6:10pm
Every 4th Thursday of the Month
10 A.M. - 11 A.M.
Mobile Food Bank
Baldwin City New Life Assembly of God
118 5th St
Baldwin City, KS
Stay in car, line up and drive through
Every Tuesday through October
Eudora Local Gardening Farmer’s Market
4:30 pm – 6:30 pm Tuesdays
through October 2016
1402 Church Street
Eudora, KS.
In the parking lot of Gene’s Hartland Foods.
Local, fresh produce and foods offered by local growers and producers!
August 13, 2016. To submit an item to the community events calendar, please email it to press@baldwingazette.com.
August 25, 2016
Ives Chapel
Thankful Thursday
August 27, 2016
9 A.M.
Dedication day for the Bayless home that Lawrence Habitat and the Baldwin City Community built. It will be Saturday, August 27, 9:00 am at the corner of 11th and Fremont. There will be a short program, then an open house with donuts, rolls, coffee, iced tea and water. Please go see what this wonderful community
Begins 10 A.M.
Ride for Research 150
Motorcycle ride for cancer research sponsored by the Palmyra #23 Masonic Lodge (Baldwin City)
Ride starts at the Masonic Lodge at 807 High Street.
August 25, 2016
Ives Chapel
Thankful Thursday
August 31, 2016
5:15-6:10pm
Baldwin Intermediate Center
Free Demo and Zumba Fitness class
Come Join the Party…Exercise in Disguise…
A total workout, combining all elements of fitness – cardio, muscle
conditioning, balance and flexibility, boosted energy and a serious dose
of awesome each time you leave class. Come join Mary Davidson to learn
about this great exercise opportunity in Baldwin
City! For more information, contact mwdzumba@gmail.com
Every 4th Thursday of the Month
10 A.M. - 11 A.M.
Mobile Food Bank
Baldwin City New Life Assembly of God
118 5th St
Baldwin City, KS
Stay in car, line up and drive through
Every Tuesday through October
Eudora Local Gardening Farmer’s Market
4:30 pm – 6:30 pm Tuesdays
through October 2016
1402 Church Street
Eudora, KS.
In the parking lot of Gene’s Hartland Foods.
Local, fresh produce and foods offered by local growers and producers!
Labels:
Happenings,
Non-Profit
Location:
Douglas County, KS, USA
Around Town: Do You Favor a Rec Center
We are looking at the possibility of starting a new feature here at the Gazette. An Around Town segment, where we will go around town seeking peoples thoughts on various issues. Today's issue we were were surprised how many people didn't know about the subject we were asking about, or didn't care because they "don't live in the city limits" and/or "don't have kids currently in school."
Location: Baldwin City Market
Do you favor a Recreation Center in Baldwin City? Why or why not?
The mill levy is kind of heavy, if they can bring that down, I would be all for it. As for the rec center, I would be all for it.
- Charles Demmitt, Baldwin City
Yes. So the kids will have somewhere to go after school.
- Jennifer Ruth, Baldwin City
Location: Baldwin City Market
Do you favor a Recreation Center in Baldwin City? Why or why not?
| Charles Demmitt Baldwin City, KS |
- Charles Demmitt, Baldwin City
| Jennifer Ruth Baldwin City, KS |
- Jennifer Ruth, Baldwin City
Major 2016 Presidential Candidates Describe Tax Policies
(BUSINESS WIRE)--Wolters Kluwer Tax and Accounting:unveils new tax briefing on tax plans of major presidential candidates. With the presidential nominees selected – Donald Trump for the Republican Party, and Hillary Clinton for the Democratic Party – both candidates have announced their tax plans. Wolters Kluwer Tax and Accounting is closely monitoring the upcoming election and has just released a new tax briefing with an analysis of both candidates’ tax plans. Additionally, Wolters Kluwer tax experts are available to provide insight and analysis on the candidates’ tax plans now and after a new President is elected.
Americans go to the polls November 8, 2016, to elect the 45th President of the United States. The next President will play a key role in shaping tax policy and possibly reforming the entire Tax Code. This special briefing describes the tax policies of the candidates of the two major parties: Hillary Clinton, the Democratic candidate for President and Donald Trump, the Republican candidate for President.
Clinton
Clinton has proposed a four percent “Fair Share Surcharge” on the “top 0.02 percent of taxpayers on their incomes over $5 mil - lion per year.” Clinton also has endorsed the so-called “Buffett Rule,” to ensure that “no millionaire would pay a lower effective rate than their secretary.” Trump
Trump has proposed three individual tax rates: 12, 25 and 33 percent (which are the same rates proposed by House Republicans). Trump has indicated he would partially fund these tax decreases through limiting the value of deductions, especially among higher-income taxpayers. Trump has said that those in the highest bracket “will keep fewer deductions.” Two deductions, however, will apparently remain available at full value and to all income levels: the charitable deduction and the mortgage interest deduction, based on Trump’s campaign materials.
Clinton
Clinton’s campaign materials do not describe any changes to the AMT.
Trump
Trump has proposed to eliminate the AMT.
Clinton
Clinton has expressed her support for the ACA, and presumably this includes the NII tax.
Trump
Trump has proposed to repeal the ACA, and has not mentioned any specific carryover of the NII tax.
Clinton
Clinton has expressed her support for the ACA, and presumably this includes the Additional Medicare Tax.
Trump
Trump has proposed to repeal the ACA, and presumably this includes the Additional Medicare Tax.
Clinton
Clinton has proposed to restore the federal estate tax to the parameters in effect in 2009 (a maximum estate tax rate of 45 percent with a $3.5 million exclusion).
Trump
Trump has proposed to repeal the federal estate tax.
Clinton
Clinton has proposed up to a $1,200 tax credit for caregiver expenses. The Democratic Party platform has proposed that the “child tax credit should be expanded, for example, by making more of it refundable, or indexed to inflation.”
Trump
Trump has proposed to “help reduce the cost of childcare by allowing parents to fully deduct the average cost of childcare spending from their taxes.”
Clinton
Clinton
Clinton has proposed no changes to the charitable giving deduction.
Trump
Trump has proposed no changes to the charitable giving deduction.
Clinton
Clinton has proposed no changes to the current mortgage interest deduction.
Trump
Trump has proposed no changes to the cur - rent mortgage interest deduction.
Clinton
Clinton has proposed to limit the value of itemized deductions to 28 percent for higher bracket taxpayers.
Trump
Trump has proposed to “steepen the curve of the Personal Exemption Phaseout and the Pease Limitation on itemized deductions.”
Clinton
Clinton has proposed to “close the carried interest loophole that allows taxpay - ers to avoid paying ordinary income tax rates on what is essentially remuneration for services.”
Trump
Trump has proposed to “eliminate the carried interest deduction.”
Clinton
Clinton’s campaign materials do not describe any specific change to the corporate tax rate. Clinton has called for unspecified measures to “broaden the tax base” in order to lower the rate as a necessary component to being more competitive in the global economy.
Trump
Trump has proposed to reduce the maximum corporate tax rate to 15 percent. Trump would also tax all business income at the 15 percent rate, including income passed through from S corporations and partnerships, or earned by freelancers
Clinton
Clinton has stated that she will release new plans to “simplify tax filings for millions of small businesses.” Clinton would also promote immediate expensing for small businesses.
Trump
Trump has proposed a new “business in - come tax rate within the personal income tax code that matches the 15 percent corporate tax rate.”
Clinton
Clinton has proposed a tax credit for businesses that hire apprentices at $1,500 per apprentice and a “bonus on that tax credit to businesses providing opportunities specifically for young people.” Clinton also has proposed a “Manufacturing Renaissance Tax Credit.”
Trump
Trump has proposed “reducing or eliminating some corporate loopholes that cater to special interests, as well as deductions made unneces - sary by the new lower tax rate on corporations and business income.” Additionally, Trump has proposed “to allow businesses to immediately expense new business investments.”
Clinton
Clinton has proposed to extend and expand the New Markets Tax Credit (NMTC) program “to all communities suffering from a decline in coal production or a coal plant closure.” Additionally, Clinton has proposed “closing tax loopholes for oil and gas companies” to pay for a clean-energy plan.
Trump
Trump’s campaign materials do not discuss specific tax proposals related to energy.
Clinton
Clinton’s campaign materials do not discuss any specific repatriation tax proposals.
Trump
Trump has proposed a one-time deemed repatriation of “corporate cash held overseas at a discounted 10 percent tax rate.” Additionally, Trump has proposed to end the deferral of taxes on corporate income earned abroad. The foreign tax credit, however, would remain, according to Trump’s campaign materials.
Clinton
Clinton has proposed “to provide support for companies that move jobs and production back to the U.S. from abroad.”
Trump
Trump’s campaign materials do not specifically discuss “in-sourcing” from the tax perspective although a major campaign theme is to “bring jobs back to the United States.”
Clinton
Clinton would retain the ACA but change certain parts. Clinton would, among other things, support Medicare buy-ins for people over 55 years old; lower copays and reduce the cost of prescription drugs; incentivize states to expand Medicaid; and repeal the excise tax on high-dollar health plans (so- called “Cadillac plan” tax).
Trump
Trump would repeal the ACA, although also saying that he would keep “the good parts.” Trump has also indicated that he would address the rising cost of prescription drugs.
Americans go to the polls November 8, 2016, to elect the 45th President of the United States. The next President will play a key role in shaping tax policy and possibly reforming the entire Tax Code. This special briefing describes the tax policies of the candidates of the two major parties: Hillary Clinton, the Democratic candidate for President and Donald Trump, the Republican candidate for President.
INDIVIDUAL TAXATION
Both candidates have proposals related to individual tax rates, credits and deductions.
Income Tax Rates
Under current law, individual income tax rates are 10, 15, 25, 28, 33, 35, and 39.6 percent. Clinton
Clinton has proposed a four percent “Fair Share Surcharge” on the “top 0.02 percent of taxpayers on their incomes over $5 mil - lion per year.” Clinton also has endorsed the so-called “Buffett Rule,” to ensure that “no millionaire would pay a lower effective rate than their secretary.” Trump
Trump has proposed three individual tax rates: 12, 25 and 33 percent (which are the same rates proposed by House Republicans). Trump has indicated he would partially fund these tax decreases through limiting the value of deductions, especially among higher-income taxpayers. Trump has said that those in the highest bracket “will keep fewer deductions.” Two deductions, however, will apparently remain available at full value and to all income levels: the charitable deduction and the mortgage interest deduction, based on Trump’s campaign materials.
Capital Gains/Dividends
Under current law, qualified capital gains and dividends are taxed at zero percent for taxpayers in the 10 and 15 percent income tax brackets, 15 percent for taxpayers in the 25, 28, 33, and 35 percent brackets, and 20 percent for taxpayers in the 39.6 percent bracket.
Clinton
Clinton has proposed “raising capital gains rates for short-term trading in order to en - courage long-term investment.” Clinton also said that she would “explore additional measures to prevent high-income taxpayers from misclassifying income as capital gains.”
Trump
Trump’s campaign materials do not describe any specific changes to the capital gains and dividends tax rates.
Alternative Minimum Tax (AMT)
For federal tax purposes, a parallel tax structure -- the AMT -- exists to ensure that individuals, corporations, estates, and trusts with substantial income do not avoid tax liability.Clinton
Clinton’s campaign materials do not describe any changes to the AMT.
Trump
Trump has proposed to eliminate the AMT.
Net Investment Income (NII) Tax
The Affordable Care Act (ACA) imposes a 3.8 percent tax on net investment income (NII tax) of qualified taxpayers with income above certain threshold amounts.Clinton
Clinton has expressed her support for the ACA, and presumably this includes the NII tax.
Trump
Trump has proposed to repeal the ACA, and has not mentioned any specific carryover of the NII tax.
Additional Medicare Tax
The ACA imposes an Additional Medicare Tax on qualified taxpayers with income above certain threshold amounts.Clinton
Clinton has expressed her support for the ACA, and presumably this includes the Additional Medicare Tax.
Trump
Trump has proposed to repeal the ACA, and presumably this includes the Additional Medicare Tax.
Federal Estate Tax
For estates of decedents dying after December 31, 2012, the maximum federal estate tax rate is 40 percent with an inflation-adjusted $5 million exclusion (inflation- adjusted to $5.45 million in 2016).Clinton
Clinton has proposed to restore the federal estate tax to the parameters in effect in 2009 (a maximum estate tax rate of 45 percent with a $3.5 million exclusion).
Trump
Trump has proposed to repeal the federal estate tax.
INDIVIDUAL TAX INCENTIVES
Both candidates have proposed measures addressing certain individual tax deductions and credits. Child Tax Incentives
Both candidates have proposed tax incentives for taxpayers with children. Clinton
Clinton has proposed up to a $1,200 tax credit for caregiver expenses. The Democratic Party platform has proposed that the “child tax credit should be expanded, for example, by making more of it refundable, or indexed to inflation.”
Trump
Trump has proposed to “help reduce the cost of childcare by allowing parents to fully deduct the average cost of childcare spending from their taxes.”
Education
Education incentives include the American Opportunity Tax Credit (AOTC), the Life - time Learning credit, the tuition and fees deduction, the deduction for student loan interest and, among others.Clinton
Clinton’s campaign materials do not describe any specific changes to the AOTC or other education incentives. However, Clinton has called for tax relief from college costs for middle-income families.
Trump
Trump’s campaign materials do not specifically discuss the AOTC or other education incentives over and above capping deductions and credits based upon tax bracket.
Charitable Giving
A deduction is available to individuals for their qualified charitable contributions, subject to certain rules and limitations. Clinton
Clinton has proposed no changes to the charitable giving deduction.
Trump
Trump has proposed no changes to the charitable giving deduction.
Mortgage Interest Deduction
Qualified mortgage interest may be deductible if it is paid or accrued during the tax year on acquisition and/or home equity indebtedness secured by the taxpayer’s principal or second residence, subject to certain limitations. Clinton
Clinton has proposed no changes to the current mortgage interest deduction.
Trump
Trump has proposed no changes to the cur - rent mortgage interest deduction.
Pease Limitation/Personal Exemption Phaseout
The Pease limitation reduces the total amount of a higher-income taxpayer’s otherwise allowable itemized deductions, subject to certain limitations. The Personal Exemption Phaseout (PEP) reduces the total amount of exemptions that may be claimed by higher-income taxpayers.Clinton
Clinton has proposed to limit the value of itemized deductions to 28 percent for higher bracket taxpayers.
Trump
Trump has proposed to “steepen the curve of the Personal Exemption Phaseout and the Pease Limitation on itemized deductions.”
Carried Interest
Both candidates have proposals related to carried interest.Clinton
Clinton has proposed to “close the carried interest loophole that allows taxpay - ers to avoid paying ordinary income tax rates on what is essentially remuneration for services.”
Trump
Trump has proposed to “eliminate the carried interest deduction.”
BUSINESS TAXATION
Both candidates have a number of proposals related to business taxation. Corporate Tax Rates The maximum corporate tax rate currently tops out at 35 percent. Clinton
Clinton’s campaign materials do not describe any specific change to the corporate tax rate. Clinton has called for unspecified measures to “broaden the tax base” in order to lower the rate as a necessary component to being more competitive in the global economy.
Trump
Trump has proposed to reduce the maximum corporate tax rate to 15 percent. Trump would also tax all business income at the 15 percent rate, including income passed through from S corporations and partnerships, or earned by freelancers
Small Businesses
Both candidates have tax proposals for small businesses.Clinton
Clinton has stated that she will release new plans to “simplify tax filings for millions of small businesses.” Clinton would also promote immediate expensing for small businesses.
Trump
Trump has proposed a new “business in - come tax rate within the personal income tax code that matches the 15 percent corporate tax rate.”
BUSINESS TAX INCENTIVES
Both candidates have proposed reforms to some business tax incentives as well as pro - posing new incentives.Clinton
Clinton has proposed a tax credit for businesses that hire apprentices at $1,500 per apprentice and a “bonus on that tax credit to businesses providing opportunities specifically for young people.” Clinton also has proposed a “Manufacturing Renaissance Tax Credit.”
Trump
Trump has proposed “reducing or eliminating some corporate loopholes that cater to special interests, as well as deductions made unneces - sary by the new lower tax rate on corporations and business income.” Additionally, Trump has proposed “to allow businesses to immediately expense new business investments.”
ENERGY
Various tax incentives promote energy production, efficiency and conservation.Clinton
Clinton has proposed to extend and expand the New Markets Tax Credit (NMTC) program “to all communities suffering from a decline in coal production or a coal plant closure.” Additionally, Clinton has proposed “closing tax loopholes for oil and gas companies” to pay for a clean-energy plan.
Trump
Trump’s campaign materials do not discuss specific tax proposals related to energy.
INTERNATIONAL
The candidates address international tax in several ways.
Repatriation
The American Jobs Creation Act of 2004 (AJCA) temporarily allowed U.S. companies to repatriate earnings from their foreign subsidiaries at a reduced tax rate, subject to certain limitations.Clinton
Clinton’s campaign materials do not discuss any specific repatriation tax proposals.
Trump
Trump has proposed a one-time deemed repatriation of “corporate cash held overseas at a discounted 10 percent tax rate.” Additionally, Trump has proposed to end the deferral of taxes on corporate income earned abroad. The foreign tax credit, however, would remain, according to Trump’s campaign materials.
In-sourcing
Both candidates have broadly discussed “in-sourcing” jobs.Clinton
Clinton has proposed “to provide support for companies that move jobs and production back to the U.S. from abroad.”
Trump
Trump’s campaign materials do not specifically discuss “in-sourcing” from the tax perspective although a major campaign theme is to “bring jobs back to the United States.”
TAXES AND HEALTH CARE
Since passage of the ACA, taxes and health care have become more intertwined than in previous years. The ACA created a number of new taxes and fees. Clinton
Clinton would retain the ACA but change certain parts. Clinton would, among other things, support Medicare buy-ins for people over 55 years old; lower copays and reduce the cost of prescription drugs; incentivize states to expand Medicaid; and repeal the excise tax on high-dollar health plans (so- called “Cadillac plan” tax).
Trump
Trump would repeal the ACA, although also saying that he would keep “the good parts.” Trump has also indicated that he would address the rising cost of prescription drugs.
TAX REFORM
“Tax reform” has been a label placed upon a variety of proposals recently, both in scope and scale. Both candidates characterize their proposed changes to the Tax Code as “tax reform.” More frequently in the spotlight, however, have been changes to the tax rates and tax benefits aligned with the candidates’ overall positions.KU Ranked Sixth Best Counseling Psychology Programs in 2016 by College Choice
EUGENE, Ore. (PRNewswire) - College Choice, a leading authority in college and university
rankings and resources, has published its 2016 rankings for the Best
Counseling Psychology Programs (http://www.collegechoice.net/ rankings/best-masters-in- counseling-psychology/).
Graduate degrees in counseling are becoming more important as the field of psychology grows, allowing room for specialization. As the need for licensed counselors grow, so too do the amount of programs that are geared towards helping professionals meet their goals.
"Counseling psychology is a field that helps individuals with a variety of emotional, behavioral, and social problems or disorders. Obtaining a master's degree in Counseling Psychology is an essential launching pad for a career in psychology, and it opens the door to a job in which you can make a difference in hundreds of lives," Christian Amondson, Managing Editor of College Choice, said when the ranking was released.
College Choice created the 2016 ranking for Best Counseling Psychology Programs by curating a list of factors that will affect a student's desire to participate in these programs. Factors such as academic reputation, tuition, gainful employment after graduation and student satisfaction are compiled and compared and has resulted in the ranking. The data was collected by researching individual schools and their programs followed by independent national statistics sites like The National Center for Education Statistics.
One of the most important factors for this ranking was the first-time pass-rate for the Examination for Professional Practice Psychology exam. This is a necessary certification exam for students to practice psychology and the success rate for these programs was highly valuable in creating this listing.
The College Choice 2016 ranking for Best Counseling Psychology Programs was topped by The University of Illinois at Urbana-Champaign. It was followed by the University of Wisconsin at Madison and the University of North Carolina at Chapel Hill.
The complete rankings are as follows:
Graduate degrees in counseling are becoming more important as the field of psychology grows, allowing room for specialization. As the need for licensed counselors grow, so too do the amount of programs that are geared towards helping professionals meet their goals.
"Counseling psychology is a field that helps individuals with a variety of emotional, behavioral, and social problems or disorders. Obtaining a master's degree in Counseling Psychology is an essential launching pad for a career in psychology, and it opens the door to a job in which you can make a difference in hundreds of lives," Christian Amondson, Managing Editor of College Choice, said when the ranking was released.
College Choice created the 2016 ranking for Best Counseling Psychology Programs by curating a list of factors that will affect a student's desire to participate in these programs. Factors such as academic reputation, tuition, gainful employment after graduation and student satisfaction are compiled and compared and has resulted in the ranking. The data was collected by researching individual schools and their programs followed by independent national statistics sites like The National Center for Education Statistics.
One of the most important factors for this ranking was the first-time pass-rate for the Examination for Professional Practice Psychology exam. This is a necessary certification exam for students to practice psychology and the success rate for these programs was highly valuable in creating this listing.
The College Choice 2016 ranking for Best Counseling Psychology Programs was topped by The University of Illinois at Urbana-Champaign. It was followed by the University of Wisconsin at Madison and the University of North Carolina at Chapel Hill.
The complete rankings are as follows:
- Columbia University - Teachers College, New York, NY
- Arizona State University, Tempe, AZ
- University of Kansas, Lawrence, KS
- University of Iowa, Iowa City, IA
- University of Florida, Gainesville, FL
- Temple University, Philadelphia, PA
- New York University, New York, NY
- University of Missouri - Columbia, Columbia, MO
- Virginia Commonwealth University, Richmond, VA
- University of Nebraska - Lincoln, Lincoln, NE
- University of Denver, Denver, CO
- University of North Texas, Denton, TX
Thursday, August 11, 2016
School Board Has Joint Public Meeting With Baldwin City Council
Baldwin City Council Mayor Marilyn Pearse and Baldwin School Board President Nick Harris called the special joint meeting to order. The meeting, which was well attended by the community, who sat around the Performing Arts Center to learn more about the proposed Recreation Center. During the presentation, Steve Friend, Executive Director of the Baldwin City Recreation Commission, said the proposed facility will be located on Sixth Street, just north of the football fields.
To payoff the costs of constructing the center, there would be an increase in property taxes of 2.750 mills district wide. So what does that mean? According to the Douglas County Appraisers Office, one mill equals 1/1,000 of $1, or $1 of tax for every $1,000 of value. So if you have a home that is appraised at $100,000., you would need to determine the assessed value. To do this multiply your appraised value by 11.5% or .115, which means that $100,000 house is assessed at $11,500. Now take that assessed value and multiply it by the mill levy. In this case we are just going to figure the proposed 2.750% or .275. The result is 316.25. Now divide that by 1000. The result is an increase to your tax bill of 32 cents on that 100,000 home (Source). However, this is just the school districts half of the facility. For the cities half, a half cent sales tax will be implemented, if approved by voters in s proposed election on February 7, 2017. The facility would be paid off in 20-years.
As for the annual budget, Friend said that based on other communities with facilities that have pools, the estimated costs would be $332,000.
The proposed hours be Monday-Thursday 5 A.M.-10 P.M., Friday 5 A.M.-8P.M., Saturday 9 A.M.- 6 P.M. and Sunday 1 P.M.-6 P.M. Single Membership would be $20 per month or $240 per year while a family membership would be $50 per month or $600 per year.
Friend said, "Our intent was to provide everyone, school board, city, everyone with as much information as possible."
The school district is involved because it is the taxing authority for the Recreation Commission. Other communities, like Lawrence, it is the city. However, many years ago it was the school district in the Baldwin City area. Which gives the commission a reach into the rural areas of the community.
After members of both governing bodies asked questions of the Recreation Commission, it was the turn of the public.
Many of those opposed to a Baldwin City facility mentioned Rock Chalk in Lawrence. It is free to use and is paid by all taxpayers in the county.
Tamra Starkey took to the podium and said, that it was a beautiful plan, however many in the community cannot afford the increase in taxes. Some of those people cannot even afford to pay for their food or prescriptions. She is not opposed to building it, if new businesses were brought in to generate more sales tax.
Leigh-an G said that she drives to Lawrence three times a week to swim. Rock Chalk, does not have a pool, so she has to pay extra to go to the aquatic center. She thinks a facility locally would be a good fit in the community. Especially, if she can use the facility before going to her job in Lawrence.
| Steve Friend, Baldwin City Recreation Commission explains the initial designs that include school district offices. Photographer Kevin Surbaugh |
As for the annual budget, Friend said that based on other communities with facilities that have pools, the estimated costs would be $332,000.
The proposed hours be Monday-Thursday 5 A.M.-10 P.M., Friday 5 A.M.-8P.M., Saturday 9 A.M.- 6 P.M. and Sunday 1 P.M.-6 P.M. Single Membership would be $20 per month or $240 per year while a family membership would be $50 per month or $600 per year.
Friend said, "Our intent was to provide everyone, school board, city, everyone with as much information as possible."
The school district is involved because it is the taxing authority for the Recreation Commission. Other communities, like Lawrence, it is the city. However, many years ago it was the school district in the Baldwin City area. Which gives the commission a reach into the rural areas of the community.
After members of both governing bodies asked questions of the Recreation Commission, it was the turn of the public.
Many of those opposed to a Baldwin City facility mentioned Rock Chalk in Lawrence. It is free to use and is paid by all taxpayers in the county.
Tamra Starkey took to the podium and said, that it was a beautiful plan, however many in the community cannot afford the increase in taxes. Some of those people cannot even afford to pay for their food or prescriptions. She is not opposed to building it, if new businesses were brought in to generate more sales tax.
Leigh-an G said that she drives to Lawrence three times a week to swim. Rock Chalk, does not have a pool, so she has to pay extra to go to the aquatic center. She thinks a facility locally would be a good fit in the community. Especially, if she can use the facility before going to her job in Lawrence.
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