…as Govt grants 50-year lease for secretariatDay three of the annual National Toshaos Council’s Conference saw toshaos from across Guyana electing a new executive to serve for the next three years. They have elected Toshao Nicholas Fredericks to serve as chair for the duration of the new council.Newly elected NTC Head Nicholas FredericksFredericks — Toshao of Shulinab Village in Region Nine — served as treasurer on the last NTC, which was headed by Joel Fredericks. Paul Pierre of Kwebanna Village, Waini River, Moruca Sub-region of Region One (Barima/Waini), was elected the Vice-Chairperson, and will replace the outspoken Lennox Schuman.Additionally, Russian Dorrick will serve as secretary, while Marbel Thomas would serve as treasurer.The newly elected head contested unopposed, and received unanimous support from the toshaos. The new executive comprises 20 persons from all the Amerindian villages.During his inaugural address, Fredericks called upon his team to work together to address the needs and make representation on behalf of Guyana’s first peoples. He also issued a word of caution to the Government in relation to confrontations with the NTC.The Government, in the past, has accused the NTC of being “Oppositionists” when they would have protested to be treated fairly.LeaseMeanwhile, just days after immediate past Chairman of the National Toshaos Council (NTC), Joel Frederick, had criticised Government for reportedly frustrating the process of issuing a title to the NTC for the plot of land that was given to the Council to use to house the secretariat, the matter has been finally addressed.Vice Chair, Paul PierreGuyana Lands and Surveys Commission (GLSC) Secretariat Manager Durwin Humphrey informed the media on Wednesday that, on the part of the NTC executive, there may have been a lack of knowledge of what the process entailed, but the issue was discussed and put to rest.“We have expedited the process for the NTC, and there has been a lease available for the longest while. And this is why we encourage has dialogue and communication rather than grandstanding… It is a 50-year lease, which is standard, and it is renewable once there is beneficial occupation,” he explained.Humphrey, claimed the lease was available, but the NTC had requested a transport, and according to the laws of Guyana, there are certain processes that are required to convert a lease to a transport.He said, “While we have completed the process of the lease, which is within the ambit of the Commission, the process of the transport, lies outside of the Commission. So it’s out of our control in the end, but we are facilitating the process to ensure thatappensshj.”The GLSC official also noted that there is nothing preventing the NTC from moving ahead with occupying the land.Meanwhile, Frederick said that following his criticism on the issue on Monday, the GLSC reached out to the NTC executive and had a discussion on the matter. The GLSC has agreed to have the lease document made available to the Council on Friday, so that it could be presented to the conference.“We can have a lease document to present to the NTC on Friday, e cepted that with the undertraining that the process to go through in order to get the absolute title…I am comfortable with that, and I would like to say thanks to President Granger,” he said as he explained the importance of having dialogue.Frederick has maintained that the NTC will not remain silent on matters affected the indigenous people of Guyana. “It is not time for leaders to sit quietly and brush these issues under the carpet, and let the public feel that all is well. We have to represent the people who put us there to serve,” he opined.He noted that a project proposal was submitted to the Foreign Affairs Ministry through the Indigenous Peoples Affairs’ Ministry, which assisted the NTC in putting together the proposal for submission to the Chinese Government. The NTC will follow up with the Ministry to ascertain that the proposal has been accepted.The NTC, in July 2017, received a plot of land to build their Secretariat. The request for a Secretariat for the NTC had been made by Indigenous leaders to President David Granger.
The Giving Hope Foundation on Saturday hosted its third annual children’s cancer awareness walk in observance of International Childhood Cancer.The cancer walk began at the National Park, Carifesta Avenue, Georgetown, and moved south into Camp Street, then west into Cowan Street, Kingston, and north into Main Street, after which it concluded at the sea walls bandstand.To show their support to the children battling with the life-threatening disease, First lady Sandra Granger took to the streets on Saturday morning where she was joined by Guyana’s representative of the Pan American Health Organisation/World Health Organisation (PAHO/WHO), Dr William Adu-Krow.Scores of children, mainly ones diagnosed with cancer, along with their parents and other stakeholders of the non-profit organisation showed great excitement as they marched the streets of Georgetown to bring about cancer awareness.Meanwhile, in concluding the walk, five children were presented with hampers in a simple handing over ceremony. The generous donations were made by the Giving Hope Foundation along with the Guyana Oil Corporation (GuyOil).
0Shares0000Manchester City’s manager Pep Guardiola wearing a yellow ribbon in supportof imprisoned Ctalan nationalist leaders © AFP/File / Oli SCARFFLONDON, United Kingdom, Mar 5 – Manchester City manager Pep Guardiola has admitted a charge from the Football Association for wearing a political symbol, the English governing body announced on Monday.Guardiola has said he wears a yellow ribbon to support imprisoned pro-independence politicians in his native Catalonia. The FA ruled it breached their rules on kit and advertising regulations.Guardiola said in November: “If one day in prison was already too much, look how many days they’ve been there now.“Like everybody knows, hopefully sooner or later I can stop wearing it.”The 47-year-old has been wearing the ribbon in support of the political leaders jailed following the Catalonia independence referendum last October, which was declared illegal by Spain.An FA statement read: “Manchester City manager Pep Guardiola has admitted an FA charge for wearing a political message, specifically a yellow ribbon, in breach of the FA’s kit and advertising regulations. A paper hearing has been requested, with a date to be set in due course.”His much-publicised stance over the controversy in Catalonia has become a major issue in his homeland where, according to reports in Spain, the City manager’s private plane was searched at Barcelona’s El Prat airport two weeks ago by police looking for exiled Catalan leader Carles Puigdemont.Since the charge was issued Guardiola has either covered up the ribbon during games or not worn it.However, Guardiola insists that, even though his protest aims to highlight the fates of a jailed group that includes Catalan politicians Jordi Sanchez and Jordi Cuixart, it is not a political issue.“When men and women put on a pink ribbon it’s because of the support for the breast cancer initiative,” he said.“The same when I wear the the prostate cancer badge, it’s the same, the idea is the same, there are a lot of ribbons.“I’m pretty sure there are people all around the world in Spain and Catalunya who do not want to be independent, but they are not agreeing with putting people in ‘prevention’ jail.The FA’s stance on the matter differs from European governing body UEFA, who allow the ribbon to be worn. City also believe the symbol is not generally considered offensiveThe yellow emblem worn by Guardiola during Sunday’s Premier League win over Chelsea was the daffodil of the Marie Curie cancer charity.0Shares0000(Visited 1 times, 1 visits today)
BY EMMET RUSHE: The number of people starting training is on the rise.Some people are training for fun, some for health, some for sports and some for changes in body composition, be it weight loss or muscle gain.Everyone who begins training usually has a personal goal in mind. It is this goal that drives people to get up early and go training before work.It is this goal that gets players out training on cold rainy autumn nights.It is these goals that gets people into the gyms and leisure centres after a long day’s work.Goals are what get most people started into training, but there is another, more important factor that will actually see these people achieve their goals. During my time as a Fitness Instructor and as a Personal Trainer, I have seen all manner of people set out on their fitness journeys.They start off with focus and fervour, training almost every day for a few weeks and never missing a session.Then, you might not see them for a week.Then I will see them for 3-4 days in a row and then, nothing for another week.Then, it’s a day here and a day there. Then, it’s another week off.Then, after a few weeks of this pattern repeating itself, these members/clients come to me to complain that they can’t understand why they’ve had such poor results.After all, they started out with good intentions, did a few consistent training sessions and only missed a week or 3 in between these sessions.Why is it they are not seeing the results they wanted?? The answer is simple and it’s one word long.CONSISTENCY!Being consistent will give better results than being sporadic and freestyling your trainingThe simple fact is this if you put inconsistent effort in, then your chances of success are slim.When you start out on a training program you need to be realistic when it comes to how often you can train.Going to the gym 5-6 days per week only to miss a week and then repeat that cycle won’t get you the results you desire.Try and set a realistic goal that you can stick to every week.Consistently training 2-3 days per week WILL get better results long term over the aforementioned cycle of training.Remember that changes in body composition, strength gains or on field performance improvements is your body’s way of adapting to the stresses you place on it through exercise.But if the stress is not placed on it with any regularity, then your body doesn’t really sense the need to compensate and you won’t see any results.Remember this; it isn’t just your training that needs to be consistent.If your nutrition plan follows the same pattern as your training plan you are setting yourself up for double the failure rate. The best results are made through consistent effort made on all fronts.You don’t have to live a life of total abstinence in order to get to where you want, but you have to stick to some sort of a consistent plan.How quickly you reach your goals will be determined by how many consistent days per week you follow the plan.If you are a beginner, I would recommend 2-3 days per week.If you have been training consistently for a period of time, you might need 3-4 days per week in order to give your body the appropriate stimulus for it to adapt and change.If you are feeling a bit lost, drop me a line through the link below and I will lay out a plan to help you stay on track with your training and help you to finally achieve your goals.#TrainSmarthttps://www.facebook.com/pages/Rushe-Personal-Training-and-Performance/120518884715118* Emmet is the owner and operator of Rushe FitnessEMMET RUSHE’S FITNESS COLUMN: THE ONE THING MISSING FROM YOUR TRAINING… was last modified: September 1st, 2014 by John2Share this:Click to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on LinkedIn (Opens in new window)Click to share on Reddit (Opens in new window)Click to share on Pocket (Opens in new window)Click to share on Telegram (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Skype (Opens in new window)Click to print (Opens in new window)
Robert Emmets Club Notes: Lotto & Bingo Friday 5/4/13, Numbers: 8, 12, 23, 24. One winner of €100 – Sam Patteraon. Next week the Lotto Jackpot is €1,150. Thanks to all our lotto sellers and customers for their continued support. This week’s Bingo Snowball is €1,360 with a total prize fund of €3,000 on the night with books and sheets only €7. Mens Team: Under the new management of Aaron Mc Daid with many new faces recruited Emmets were defeated by Letterkenny Gaels in the first league outing of the season 4-10 to 1-9, Emmets team and scorers: J Doherty, P Dooher, D Mc Anneny, B Dooher, S Coyle, P Harvey, A Dalton (0-1), S Mc Menimen, C Bryson (0-1), P Mc Cauley (0-1), D Mc Glinchey, T Devlin (1-2), K Brennan, J Hunter (0-1), M Mc Menimen, D Catterson, A Coyle, R Mc Girr, K Mc Connell, M Molloy, D Mc Bride (0-2), C Mc Bride, T Mc Cusker, M Flynn, M Callaghan J Mc Laughlin. Training continues every Tuesday & Thursday at 7pm. Games this week: Sat 13th Under 8’s & Under 10’s away to Termon, Sat 13th Seniors at home to Burt, throw-in 6.45pm Mon 15th Under 14’s at home to St. Eunan’s C, throw-in 7pm. Facebook: For team photo’s and current information on club activities join our FACEBOOK page, search ‘Robert Emmets’. Whist Results: Ladies. 1st Patsy Mc Granaghan, Castlefinn with 173, 2nd Nellie Carlin, Castlefinn with 168 and 3rd Berni Mc Cullagh, Sion Mills with 164. Gents: 1st Tommy Murphy, Letterkenny with 165, 2nd John Mc Granaghan, Castlederg with 164 and 3rd Brian Houston, strabane with 163. 1st Half Bridie Campbell, Castlederg with 84 and 2nd Half Geraldine Vambeck, Lifford with 87. Snowball is €40 for 189 or better. Everyone welcome to st Mary’s Hall, Castlefinn on Wednesdays at 8:30pm. HSE Community Gardening Course Sustainability in The Garden at the CPI Centre: Subject to numbers the following course will run in May for four weeks. It will look at the following Sustainability in the Garden, Getting the most out of our polytunnell, Bee Keeping and its benefits and Cooking your own produce with the Community Chef. This course will run for four weeks. If you would like further details or to book a place please contact Corina/Mary on 074 – 9143976. Beginners Healthy Gardening Course: Starting Thursday 11th April from 11:00am – 1:00pm at the CPI Centre. This course will run for six weeks and there are still some places remaining. Cost is €30 for the course. For further details please contact Mary/Corina in the CPI Centre on 074 – 9143976. DD LOCAL – CASTLEFINN NOTES was last modified: April 8th, 2013 by StephenShare this:Click to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on LinkedIn (Opens in new window)Click to share on Reddit (Opens in new window)Click to share on Pocket (Opens in new window)Click to share on Telegram (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Skype (Opens in new window)Click to print (Opens in new window) Tags:Castlefinn notes
NEIGHBORHOOD COUNCIL MEETINGS!dlim!!text!Here is a list of upcoming neighborhood council meetings: West Hills Neighborhood Council will hold a candidates’ forum at 7 p.m. Wednesday and elections on 7 p.m. Nov. 10 at Justice Elementary School, 23350 Justice St., West Hills. Call (818) 348-2873. Chatsworth Neighborhood Council, 7 p.m. Wednesday at Lawrence Middle School, 10100 Variel Ave., Chatsworth. Call (818) 464-3511. North Hills West Neighborhood Council, 7 p.m. Wednesday in Building 22 at the Sepulveda VA, 16111 Plummer St., North Hills. Call (818) 893-8613. Mission Hills Neighborhood Council will hold a board (interim) meeting at 6 p.m. Nov. 7 and a general meeting at 7 p.m. in the auditorium at San Jose Street Elementary School, 14928 Clymer St., Mission Hills. Commissioner Yolanda Fuentes, Los Angeles City Board of Public Works, is the scheduled speaker. Call (818) 472-1017. North Hills East Neighborhood Council (forming), 7 p.m. Nov. 7 at Sepulveda Middle School, 15330 Plummer St., North Hills. Call (818) 891-0060. Reseda Neighborhood Council will hold a board meeting at 7 p.m. Nov. 7 at Magnolia Science Academy, 18238 Sherman Way, Reseda. Call (818) 756-7330 or see www.resedacouncil.org. North Hollywood North East Neighborhood Council will hold a candidates’ forum during the monthly meeting at 7 p.m. Nov. 10 in the recreation room at the Park Plaza Apartments, 6755 Rhodes Ave., North Hollywood. Call (818) 982-2174. Panorama City Neighborhood Council (forming), 6:30 p.m. Nov. 17 in the second floor meeting room at the Mission Hills Community Hospital medical building, 14860 Roscoe Blvd., Panorama City. Call (818) 785-5624. Notices of neighborhood council meetings are published every Monday. Send information two weeks in advance, including time, date, location and a phone number. Fax to (818) 713-0058 or send e-mail to email@example.com. AD Quality Auto 360p 720p 1080p Top articles1/5READ MOREWalnut’s Malik Khouzam voted Southern California Boys Athlete of the Week160Want local news?Sign up for the Localist and stay informed Something went wrong. Please try again.subscribeCongratulations! You’re all set!
I’ve long suggested that the off-season is a great time to visit ornamental gardens.Visit gardens in the summer surely, but also visit them at different times of the year too, many gardens have great shows of bulbs, think DownHill in the late winter when the Snowdrops are in full flower, some are home to prized Rhododendron collections that flower in Spring, think Mount Stewart, others have wonderful Autumn and early winter foliage colour. And sometimes more useful to a gardener is in the depth of winter, when there’s no flowers to disguise or conceal you can see how plants are trained, how they’ve been pruned, how the paths are edged you can get a great ‘behind the scenes’ look at the plants.This is exactly the mindset that large organisations do, such as the National Trust here in NI, they promote gardens are being a source of year-round enjoyment, a tourist product which can be enjoyed on multiple occasions throughout the year.This thinking of visiting gardens at this time of year is something I’ve been hitting hard when I’m down here in Cork, visiting some of the gardens featured in the West Cork Garden Trail, and other acclaimed private and public gardens, and in tourist hot-spots like Kinsale, Clonakilty and Ballymaloe I can do it all without the normal hordes of tourists, I can take time when snapping pictures, stand and admire views and see the workings of the gardens better. Over the past few weeks we’ve been looking at ornamental plants which provide colour at this time of year and I’ve been inspired to plant more Autumn and Winter interest plants in my own garden after visiting so many gardens over the past month.So look out your kitchen window now, and is there’s not a plant giving you some form of colour or interest now, then you need to add something! – there’s no point in having a 15 week garden, have a 52 week garden!DD Gardening: The winter garden tourist was last modified: November 20th, 2016 by Gareth AustinShare this:Click to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on LinkedIn (Opens in new window)Click to share on Reddit (Opens in new window)Click to share on Pocket (Opens in new window)Click to share on Telegram (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Skype (Opens in new window)Click to print (Opens in new window)
Tags: alex isabiryeAzam UPLmujibu kasulepolice fcproline fcSoana FC Proline won the first game 2-0 earlier in the seasonAzam Uganda Premier LeagueSoana FC vs Proline SCKavumba Recreation Grounds, WakisoTuesday, 24-04-2018 @04:30pmProline must overcome a poor record against Soana on Tuesday afternoon at Kavumba if they are to boost their chances of staying in the top flight come next season.Mujibu Kasule’s men head into the encounter second from bottom with only six games to the close of the current Azam Uganda Premier League season and never having triumphed away to Soana.“We are in a terrible situation but i can’t say that it is the worst in the league as we are not bottom,” said Proline’s head coach Mujibu Kasule.“We are currently second from bottom but only a few points away from safety.“All we got to do is win our games and hopefully other results play in our favor.Mujibu Kasule(right) hopes the goal scoring issues have been sorted after his side scored 3 in their last game(Ptohto by shaban lubega)Proline’s major concern has been scoring goals and they have managed only four in the last seven encounters in all competitions with three of them coming in their last fixture at home to Police FC.“We have had a goal scoring issue of late but we are working around the clock to sort it as soon as possible,” continued Mujib.“Thankfully we managed to score three in our last game and we will be hoping for more of the same at Soana.Match Stats:Proline has never defeated Soana away from home in the league, losing both of their fixtures.The Lugogo based side’s 2-0 victory at the start of the current campaign was their first against Soana in the top flight (D0 L4).Soana has only failed to score against Proline in only one top flight game, that happening in the first encounter between the two sides this season.Soana heads into the game having won only two of their last 10 league games (D3 L5). The two victories came against URA and Bul, 1-0 and 3-1 respectively, both in Kavumba.For Proline, they have won only one of their last 11 league encounter (D3 L7). The victory in that period came at the hands of Police in Mujibu Kasule mens’ last league game.Alex Isabirye’s Soana has been consistent at home, winning six of their 12 games so far (D3 L3).On the other hand, Proline are still searching for their first three points on the road this season, drawing five and losing seven of their first 12 encounters away from home.Other Matches to be played on Tuesday:-KCCA FC vs URA FC @04:00pm-Vipers SC vs Masavu FC@04:30pm-UPDF FC vs Bul FC @04:30pmComments
IT + Project Management: A Love Affair Cognitive Automation is the Immediate Future of… alex williams Related Posts Massive Non-Desk Workforce is an Opportunity fo… Tags:#Analysis#enterprise#news#NYT 3 Areas of Your Business that Need Tech Now Steve Ballmer is not shy about switching out management of the Windows Azure group. First we saw Ray Ozzie leave Microsoft. He left after Windows Azure became part of Bob Muglia’s responsibilities. Now Muglia is no longer the executive Ballmer wants to run the Server & Tools Business (STB), the division that oversees Windows Azure. In turn, Muglia will also be leaving Microsoft after the transition to new leadership.Ballmer’s new choice to lead STB depends on who has the experience to manage what the group sees as its main goals for the year ahead and beyond. It’s a critical decision. Ballmer has made the point often that the cloud represent Microsoft’s future.A quick look at the jobs Microsoft has open in the STB group gives insight into what that future may look like. STB is arguably the fastest growing part of the company. In the past week alone, there have been about 100 new job listings for positions in the division. Muglia’s position is not listed there but you can see what kind of roles are being developed and the skill sets required to do the work. Matching those job descriptions to the direction of the group and you can start to see some patterns.In particular, you see the leadership established by Muglia and Ozzie. Ozzie set the vision for Windows Azure and in many respect, Muglia served as its general, executing on the strategy.Under their successful leadership, Azure has moved from a cloud platform to one that seeks to extend into the all devices, embedded in every aspect of our lives. It’s an approach that means Windows 7 and Windows Phone 7 devices will have a future tied to the cloud. Mobile proliferation, smart operating systems and distributed networks are trends that will last at least a decade. You can see the influence of these movements in multiple ways on the Windows Azure group.Most of the positions we see on the Microsoft job search site are in software engineering. The team is also in need for people to do Web development, program management, consulting, operations, IT, marketing, research and sales. There are a few, though, that tell a larger story about Windows Azure future direction.For example, a marketing management position gives deeper insights into how these trends play into the Azure strategy and what the new leader will need to do in order to succeed. The description is testament to the influence the Windows Azure leadership has had on the group’s direction. The description refers to a post by Ray Ozzie about the paradigm of continuous services and connected devices. If you will recall, we wrote last week about a Flickr app on Windows 7 and Windows Phone 7 that synchronizes, in particular for a smartphone or tablet device. We are told this will be an ongoing story for Microsoft in the year ahead.Here’s the lead to a description for the marketing manager position:Do you want to join one of the fastest growing and energized groups at Microsoft? Are you interested in Microsoft’s strategy for expanding Windows and the Cloud to Specialized Devices? These Specialized Devices range from in-car infotainment systems, Digital Signage, Enterprise Handheld, Point of Service, Thin Clients, Industrial Controllers, Server Appliances, Connected TV and more. The Windows Embedded Business is impacting a number of industry and vertical segments including Automotive, Retail, Medical, Industrial Automation, Energy, Safety and Surveillance, and Consumer Electronics. The devices and scenarios our product and service enable are at the forefront Ray Ozzie’s “Continuous services / Connected Devices” paradigm (see http://ozzie.net/docs/dawn-of-a-new-day for more).From this we see a strategy that is moving off the PC and to the device. It plays into the need to develop services for the automobile, industrial equipment, consumer electronics and other devices.R “Ray” Wang, principal analyst and CEO of the Constellation Group, said that Muglia has been instrumental in building out the Azure group. His absence will be greatly missed.“Bob was instrumental in Microsoft building out its cloud strategy,” Wang said in an interview today. “A lot of the stuff he was doing on Azure was foundational to Microsoft’s future.”From our perspective, this seems more like a cultural shift. The world of connected devices and synchronized continuous services may be better lead by someone who has had a deeper role in developing a new generation of technologies more suited to a distributed world than the one where the PC was the once and only king.
Florida issued a comprehensive 288-page report on how the federal Tax Cuts and Jobs Act (TCJA) impacts the state corporate income tax. State legislation enacted in 2018 directed the Florida Department of Revenue to compile the report.The report includes a discussion of the potential effects of the TCJA on:– the corporate income tax structure and state revenues;– options for integration of state law with federal law;– estimates of potential fiscal impacts for each option; and– a compilation of all public comments.It provides analysis of federal and Florida law covering 14 TCJA topics. Most of the federal changes made by the TCJA apply to tax years beginning after 2017.How Does Florida Treat the Repatriation Transition Income Tax?The TCJA amended IRC Sec. 965 to impose a one-time transition income tax on untaxed foreign earnings received by U.S. shareholders from certain controlled foreign corporations (CFCs). A deduction for part of the earnings reduced the overall tax rate on that income.Taxpayers had to:– compute IRC Sec. 965 income and tax liability on a separate tax statement; and– report the tax on their 2017 tax return.IRC Sec. 965 allowed taxpayers to elect to report federal IRC Sec. 965 tax liability in installments over an 8-year period.Generally, IRC Sec. 965 does not impact Florida corporate income tax liability because:– the income does not flow to the federal taxable income starting point for the tax computation due to the separate federal reporting rules; and– there is no state addition modification for the income.Any expenses from the production of that income included in the starting point does flow into the Florida tax computation.A unique situation can arise if the income flows through to federal taxable income from a REIT. If this occurs, Florida treats the income as deductible Subpart F income.How Does the Federal AMT Repeal Impact the Florida AMT?The TCJA repeals the federal corporate alternative minimum tax (AMT). Florida required taxpayers to pay an AMT if the taxpayer’s federal return included federal AMT for the same tax year. So, taxpayers are no longer required to pay the Florida AMT for tax years after 2017.The TCJA also provides for the accelerated use of federal AMT credits and credit refunds. But, Florida law does not allow accelerated use of Florida AMT credits or provide credit refunds.Taxpayers with unused Florida AMT credits can continue to use the credits for tax years after 2017. They must compute Florida AMT even though the federal AMT starting figure is zero. They can claim the credit carryover if their Florida corporate income tax liability exceeds their Florida AMT.How Does Florida Treat the Bonus Depreciation and Expensing Deduction?The TCJA increased theIRC Sec. 168(k) federal bonus depreciation deduction from 50% to 100% for property acquired and placed in service:– after September 27, 2017; and– before January 1, 2023.The 100% federal deduction decreases by 20% each calendar year for property placed in service beginning after 2022.Florida has required an addition modification for federal bonus depreciation since 2008. Legislation enacted in 2018 extended the addback to property placed in service after 2007 and before 2027.The TCJA also increased the expensing deduction under IRC Sec. 179 from $500,000 to $1 million. The deduction phaseout increased from $2 million to $2.5 million. These changes apply to property placed in service after 2017.Florida follows the IRC Sec. 179 deduction and phaseout limits. Taxpayers can continue to claim Florida subtraction adjustment for IRC Sec. 179 addback amounts required for tax years before 2015.How Does Florida Treat the NOL Changes?The TCJA amended the net operating loss (NOL) rules under IRC Sec. 172 to:– end the 2-year carryback period;– extend the carryforward period indefinitely; and– limit the deduction to 80% of taxable income.Florida’s NOL deduction follows the IRC Sec. 172 changes.How Does Florida Treat the DPAD Repeal?The TCJA repealed the IRC Sec. 199 domestic production activities deduction (DPAD). The deduction reduced the federal taxable starting point for Florida corporate income taxpayers. So, the repeal will likely increase federal taxable income for those taxpayers who claimed the DPAD in previous tax years.How Does Florida Treat the BEAT?The TCJA created a new base erosion and anti-abuse tax (BEAT) under IRC Sec. 59A. The BEAT imposes a minimum tax on large corporations with significant base erosion payments to foreign related parties.The BEAT is not included in the federal taxable income starting point for Florida corporate income taxpayers. So, it has no impact for Florida tax purposes.How Does Florida Treat Changes to the R&E Expense Deduction?The TCJA requires taxpayers to amortize IRC Sec. 174 research and experimental (R&E) expenses over 5 years. A 15-year amortization period applies to foreign research. Taxpayers can longer immediately deduct current year expenses. The changes apply to tax years beginning after 2021.Florida taxpayers must compute corporation income tax starting with federal taxable income. The starting point includes the IRC Sec. 174 R&E expense deduction. So, the main impact to Florida taxpayers is the timing of the deduction.How Does Florida Treat the Participation Exemption Foreign DRD?The TCJA added IRC Sec. 245A. It is part of a new participation exemption system for the taxation of foreign income. It replaces a system that taxed earnings from a foreign corporation only after it distributed the income to U.S. shareholders. IRC Sec. 245A provides a 100% deduction for dividends received from certain 10% owned foreign corporations.The starting point for computing Florida corporation income tax is federal taxable income. It includes the IRC Sec. 245A foreign dividends received deduction (DRD).How Does Florida Treat GILTI and FDII?The TCJA added IRC Sec. 250 and IRC Sec. 951A to tax U.S. corporations on global intangible low-taxed income (GILTI) and foreign-derived intangible income (FDII).IRC Sec. 951A requires U.S. shareholders of any CFC to include its GILTI in gross income. This provision treats GILTI like Subpart F income.IRC Sec. 250 allows a corporation with GILTI and FDII to deduct part of that income on its federal return. The deduction reduces the rate of U.S. tax on GILTI and FDII.Federal taxable income is the starting point for computing Florida corporation income tax. The starting point includes GILTI. It also takes into account:– the Sec. 250 deduction from GILTI and FDII; and– expenses deducted from the generation of FDII.Florida permits a subtraction from federal taxable income for certain foreign income. The subtraction includes:– dividends treated as received from IRC Sec. 862 foreign source income;– IRC Sec. 78 foreign gross-up dividends; and– IRC Sec. 951 Subpart F income.The subtraction does not include GILTI.How Does Florida Treat the Business Interest Deduction Limit?The TJCA placed limits on the business interest deduction under IRC Sec. 163(j). The business interest deduction equals the sum of:– a taxpayer’s business interest income for the tax year;– 30% of the taxpayer’s adjusted taxable income for the year; and– the taxpayer’s floor plan financing interest for the tax year.The federal interest expense limit applies at the filer level. So, federal consolidated group filers must use special rules to calculate the limits.The Florida corporate income tax computation starts with federal taxable income. It includes the federal interest expense deduction. The amount of the interest expense deduction depends on whether the taxpayer files:– a separate Florida return; or– a consolidated Florida return.A federal consolidated group member that files a separate Florida return must complete a pro forma federal return on a separate basis. The pro forma return must include that member’s share of the interest expense limit reported on the federal consolidated return.How Does Florida Treat Contributions to Capital?The TCJA modified the IRC Sec. 118 exclusion from gross income for contributions to a corporation’s capital. The exclusion does not include contributions to capital made after December 22, 2017 by any:– governmental entity; or– civic group.Taxpayers computing Florida corporation income tax must start with federal taxable income. So, Florida piggybacks the federal treatment of government tax incentives and subsidies under IRC Sec. 118. Florida will tax an incentive if it is income for federal income tax purposes. Likewise, Florida will not tax an incentive if federal taxable income excludes it. How Does Florida Treat Changes to Like-Kind Exchanges?TCJA amended IRC Sec. 1031 to limit nonrecognition of gain or loss on like-kind exchanges to real property held for:– investment; or– productive use in a trade or business.Like-kind exchange treatment no longer applies to:– machinery, equipment, vehicles, artwork, collectibles, patents and other intellectual property; and– intangible business assets.There is no impact from the changes for Florida income tax purposes. Florida does not recognize gain or loss on the exchange of property qualifying for like-kind exchange treatment. A taxpayer can defer the gain or loss until it sells the property.Examination of the Impact of the Tax Cuts and Jobs Act of 2017, Florida Department of Revenue, February 1, 2019Login to read more on CCHAnswerConnect.Not a subscriber? Sign up for a free trial or contact us for a representative.