MARICOPA COUNTY: Starting-Off The New Year with A High Pollution Advisory

Growing fast at any cost - public health and   the environment. Federal Clean Air Violations 

Forecast Discussion: 
[View the ADEQ Hourly Forecast for Phoenix]
Our primary focus today is on the PM_2.5 (smoke) concentrations across the Valley as we ring in 2020.
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Last week it was a different story from Mike Pace - the happy-talker spokesperson for the Arizona Department of Environmental Quality.
Maricopa County and the Phoenix Metro Area have consistently violated federal Clean Air Standards for decades. . . It's only getting worse as the ADEQ continues to do practically nothing to reduce the toxic effects of contaminated air that is dangerous to health.
In one word: NONATTAINMENT.

The last annual report from Arizona Memory Project Digital Collection is 2009.   __________________________________________________________________________
"The rain that fell on Christmas Eve and Christmas Day has helped the Phoenix area's air quality, with both days staying well below the federal health standard. That’s according to the Arizona Department of Environmental Quality.

“We’ve seen periods of rain, periods of breezes and that really helps to flush out the atmosphere so even where we’re looking at Christmas Day itself, yesterday, here in Phoenix we actually came in with a PM2.5 value at 59AQI which is the lowest value that we’ve seen since records go back to 2010," said meteorologist Matt Pace.
Although the air quality is better than what Arizona typically sees this time of year, Pace says residents are still encouraged to make efforts to limit pollution."
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"The clouds yesterday and this morning are from a low-pressure system currently located just off the spur of Baja. As this system continues moving toward the east-southeast, clouds will clear out of the region later this afternoon. It will be replaced with a weak and short-lived area of high-pressure tonight into tomorrow morning. 
This set-up will mean calm winds across the Valley later today through the morning hours tomorrow. Combine this with the increase in fireplace/fire pit use along with fireworks, and PM_2.5 concentrations are forecast to increase tonight into tomorrow morning. The highest concentrations are forecast to be between midnight and 1 am tonight as this is when the bulk of the PM_2.5 will be generated. Values will remain elevated through the morning hours New Year's Day, with air quality likely ending the day in the Unhealthy AQI category.
A PM_2.5 High Pollution Advisory is in effect today and New Year's Day. Due to the high levels of smoke forecast, PM₁₀ concentrations will also likely exceed the federal health standard, so a PM-10 High Pollution Advisory is also in place on New Year's Day. 
A weak weather disturbance is forecast to drop south-southeast into the state late New Year's Day, which should help to disperse some of the left-over PM_2.5 from New Year's celebrations. Due to this, the High Pollution Advisory will not be extended into Thursday. 
High pressure will build into the region Friday through the weekend, which will result in a warming trend and more calm winds. In fact, high temperatures Friday into the weekend are forecast to be in the upper 60s. 
Happy New Year, and see you in the next decade! 

M. Pace 

PRESS RELEASE | Air Quality Alerts for PM-2.5 in the Phoenix area | December 2019 & January 2020

The Arizona Department of Environmental Quality (ADEQ) is issuing a High Pollution Advisory (HPA) for fine particulate matter (PM-2.5) effective December 31, 2019, and January 1, 2020, in the Phoenix area. ADEQ is also issuing an HPA for PM-10 (course particulate matter) effective January 1, 2020.

PM-2.5 is made up of small particles (soot) found in smoke. On January 1, 2020, levels of PM-2.5 may be so high that an exceedance of PM-10, of which PM-2.5 is a subset, is possible. ADEQ recommends that people limit outdoor activity while the HPA is in effect, especially children and adults with respiratory problems.

Check the Hourly Air Quality Forecast on the Air Arizona Mobile App
Apple iTunes > | Google Play >

Health Impacts

People most vulnerable to the impacts of air pollution include children, older adults, adults exercising outdoors and people with heart or lung disease and those suffering from asthma and bronchitis. Exposure can increase the number and severity of asthma attacks, cause or aggravate bronchitis or other lung disease and reduce the body’s ability to fight infection. Symptoms may include itchy eyes, nose, and throat, wheezing, coughing, shortness of breath, chest pain and upper respiratory issues. Long-term exposure is linked to premature death in people with heart or lung disease, nonfatal heart attacks, irregular heartbeat and decreased lung function.

During an HPA, Maricopa County Air Quality Department (MCAQD) declares a “No Burn Day”. Wood burning in residential fireplaces, chimineas, outdoor fire pits and similar outdoor fires is not permitted.

MCAQD No Burn Day Information | View >

Burn cleaner, burn better with gas or electric instead of wood. Get help switching over with:

MCAQD Fireplace Retrofit Program | View >

MCAQD Propane Fire Pit Program | View >

Please help reduce PM-2.5 by doing one or more of the following:

• Use gas or electric instead of burning wood
• Limit the lighting of fireworks
• Ride transit, carpool or telework
• Eliminate all unnecessary driving and/or combine trips
• If burning wood for heat or food preparation, use dry wood (burning wet wood releases more particulate matter)

Find the Forecast

ADEQ Air Quality Hourly Forecast | View >

Text or Email Alerts | Subscribe >

Air Arizona Mobile App | Learn More >

Apple iTunes >

Google Play >

Background

High Pollution Advisory (HPA) | Notifies the public that the level of an air pollutant is forecast to exceed the federal health standard.

Health Watch (HW) | Notifies the public that the level of an air pollutant is forecast to approach the federal health standard.

Particulate Matter Fact Sheet| View >

Ozone Fact Sheet | View >

Contact

Arizona Department of Environmental Quality (ADEQ) | Provides hourly forecasts for air quality in certain areas of the state and issues HPAs or Health Watches when the appropriate conditions exist.

View Website >

Public Information Officer | 602-771-2215 (office) | 602-540-8072 (cell) | Email >

Maricopa County Air Quality Department (MCAQD) | Regulatory agency for air quality in Maricopa County.

View Website >

Bob Huhn, Public Information Officer | 602-506-6713 (office) | 602-526-7307 (cell) | Email >

FIRST TAKES ON FINAL OZ REGULATION

By Forrest Milder

The Treasury Department and Internal Revenue Service (IRS) issued final regulations implementing the Opportunity Zone (OZ) incentive on Dec. 18. OZs, which were created by the Tax Cuts and Jobs Act of 2017, offer capital gains tax relief for investments in economically distressed areas across the United States.The regulations and covering analysis included 544 pages, but here are eight key takeaways after the initial review.

1. The “No Tax After 10 Years” Rule. 
The regulations finally permit all of the following to qualify for no tax after 10 years treatment:
> sales of a Qualified Opportunity Fund (QOF) interest held by an investor
> sales of a property, partnership, LLC, or stock investment held by a QOF
> and sales of a property held by a partnership, LLC, or corporation in which the QOF invests.

Note also that the new rule appears to allow the sale of any asset held by the QOF or Qualified Opportunity Zone Business (QOZB), even property that constitutes the 10% (at the QOF level) or 30% (at the QOZB level) “bad assets” to be eligible.
Remember that this does not change the tax rules for sales of property during the 10-year period. The favorable tax treatment does not kick in until the 10-year period has elapsed.

2. Measuring the 180-Day Period for Sales of Property Used in a Trade or Business. When it comes to determining when and how much can be invested in a QOF, the rules for capital gains that arise from the sale of property used in a trade or business have been conformed to the rules that apply to sales of portfolio assets (like stock).

Now, for example, an investor can invest the amount of capital gains from the sale of rental real estate, without having to net this amount against later losses (if any) from other similar sales, and the 180-day period runs from the date of that sale, not the end of the year.
This is an important change.
People have been poised to make their investments from 1231 sales precisely on Dec. 31, and this is no longer necessary.
On the other hand, if you had a 1231 gain in the first half of 2019 (so that the 180-day period has already run from the date of sale), you can elect to apply the proposed regulations and still start the period on Dec. 31, 2019.
There are complications; be sure to consult a professional if this is an issue for you.

3. Installment Sales. 

When it comes to determining the 180-day period for capital gains arising from an installment sale (essentially a sale with multiple payments), the IRS made clear that installment sales can either recognize and measure the 180-day period all in the year of sale or make investments over the years that the gain is recognized.

4. Investing in the QOF That You Sell to. 
In general, investors cannot qualify for OZ benefits by selling an asset to a QOF and then using that gain to invest in the same QOF (even if they take a less than 20% interest in the QOF). Again, this is one to review with a professional.

5. The 100% Substantial Improvement Rule. 
The substantial improvement rules, which require a QOF or QOZB to spend as much or more than their basis on improvements, now permit an investor to improve its buildings using the “aggregate” method.
There are still limitations.
In general, the other property must be used in the same trade or business.
> For example, rehabilitating a second rental housing building next to the first rental housing building can count, but rehabilitating a hotel next to the used rental housing building will not.
> The regulations also contemplate aggregating improvements to several properties that together constitute a campus for a business.
> The rules also change how long a building has to be vacant in order to avoid the need for substantial rehabilitation.
The requirement was five years in the proposed regulations, but the final regulations shorten this to one year of vacancy if the property was vacant at the time the census tract was designated an OZ, and otherwise three years.

6. How Much Do You Have to Improve Land? 
The IRS has adopted a “you know it when you see it” requirement for making more than an “insubstantial improvement” to land.
It specifically declined to adopt a minimum percentage test and indicated that adding an irrigation system to farm land or grading land would not be “insubstantial.”
In other words, the IRS seems to be saying that mere grading of land would be sufficient. This is surprising, since grading land is not sufficient in other contexts. For example, it does not constitute “physical work” for purposes of the “begun construction” test that applies to renewable energy tax credits.

7. Interaction with Tax Credits. 
Speaking of tax credits, the IRS generally declined to provide any guidance about how tax credits and OZs might play well together.

For example, on behalf of the ABA Forum, we wrote a comment suggesting that the IRS allow the lower rehabilitation requirement that applies under the low-income housing tax credit code provision (20%) than the one in the OZ provision (100%), but the IRS declined to adopt that view.
In general, the IRS stated a few times that it is continuing to consider the interaction of the OZ rules with the tax credit rules.
> Another notable change allows one member of a consolidated group to invest the gain generated by another member.
This is important to any corporation that makes its tax credit investments through one subsidiary but wants to use the capital gains generated elsewhere in the consolidated group.

8. 31-Month Written Plans. 
The 31-month written plan rule got a great deal of attention in previous rounds of the regulations.

The IRS now has stated that a QOZB may choose to apply subsequent 31-month working capital safe harbors for a maximum 62-month period, provided that each 31-month period satisfies the requirements for applying a 31-month working capital safe harbor.
The rules require the subsequent infusions of working capital must form an integral part of the plan covered by the initial 31-month working capital safe harbor.

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ABOUT THE AUTHOR

Forrest Milder

Forrest David Milder is one of Nixon Peabody’s lead tax partners when it comes to tax credits and other tax-advantaged investments. He has a national practice that emphasizes the development of renewables, affordable housing, historic, and New Markets tax credit projects as well as resolving disputes with the IRS.

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New Year 2020: An Ode to Joy For The Time Being

Beethoven's 9th Symphony full orchestra in four movements is the stuff of exhilaration, so described so well  in a section "Deceptive Cadence", but for the sake of modern-day tastes for convenience here's about two minutes.
Please scroll farther down ....
and this 

"Ever since Beethoven's iconic Ninth Symphony premiered May 7, 1824 at the Theater am Kärntnertor in Vienna, it has remained arguably the most popular composition in the classical music canon, thanks largely to its final movement, the "Ode to Joy," with a text by poet Friedrich Schiller.
But Beethoven's music has become something much more than popular. . . "
With its expansive length, mold-busting design, and the inclusion of solo singers and chorus, he was proposing nothing less than a philosophy for humanity.
Beethoven, the composer-philosopher, was a man who suffered more than we can imagine and yet he retained optimism and a sense of hope that we can admire and even envy. He believed wholeheartedly in the goodness of humanity, the power of love, joy, unity, tolerance and peace to overcome and endure. . . This message, filled with optimism and a fundamental faith in what is best in humanity, could not be more relevant today, when we see far too much disorder, misunderstanding and extremism."
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How about two minutes + some other options?

  

► 2:12

YouTube‎ · ‎Sydney Symphony Orchestra_____________________________________________________

- - Marin Alsop on Music

The Music And Morality Of Beethoven's Mighty Ninth

December 7, 20198:03 AM ET

Heard on Weekend Edition Saturday 

Leonard Bernstein, conducted a version of Beethoven's Ninth at the Brandenburg Gate to celebrate the fall of the Berlin Wall where he changed Schiller's word "freude" (joy) to "freiheit" (freedom). 

YouTube https://www.youtube.com/watch?v=IInG5nY_wrU 

These important adoptions and adaptations of Beethoven's Ninth inspired me to create a new project, "All Together: A Global Ode to Joy," marking the 250th anniversary of Beethoven's birth in 2020.