• Let's talk about common Python mistakes we all make
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    Let's talk about common Python mistakes we all make
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  • OpenAIs new defense contract completes its military pivot
    www.technologyreview.com
    At the start of 2024, OpenAIs rules for how armed forces might use its technology were unambiguous. The company prohibited anyone from using its models for weapons development or military and warfare. That changed on January 10, when The Intercept reported that OpenAI had softened those restrictions, forbidding anyone from using the technology to harm yourself or others by developing or using weapons, injuring others, or destroying property. OpenAI said soon after that it would work with the Pentagon on cybersecurity software, but not on weapons. Then, in a blog post published in October, the company shared that it is working in the national security space, arguing that in the right hands, AI could help protect people, deter adversaries, and even prevent future conflict. Today, OpenAI is announcing that its technology will be deployed directly on the battlefield. The company says it will partner with the defense-tech company Anduril, a maker of AI-powered drones, radar systems, and missiles, to help US and allied forces defend against drone attacks. OpenAI will help build AI models that rapidly synthesize time-sensitive data, reduce the burden on human operators, and improve situational awareness to take down enemy drones, according to the announcement. Specifics have not been released, but the program will be narrowly focused on defending US personnel and facilities from unmanned aerial threats, according to Liz Bourgeois, an OpenAI spokesperson. This partnership is consistent with our policies and does not involve leveraging our technology to develop systems designed to harm others, she said. An Anduril spokesperson did not provide specifics on the bases around the world where the models will be deployed but said the technology will help spot and track drones and reduce the time service members spend on dull tasks. OpenAIs policies banning military use of its technology unraveled in less than a year. When the company softened its once-clear rule earlier this year, it was to allow for working with the military in limited contexts, like cybersecurity, suicide prevention, and disaster relief, according to an OpenAI spokesperson. Now, OpenAI is openly embracing its work on national security. If working with militaries or defense-tech companies can help ensure that democratic countries dominate the AI race, the company has written, then doing so will not contradict OpenAIs mission of ensuring that AIs benefits are widely shared. In fact, it argues, it will help serve that mission. But make no mistake: This is a big shift from its position just a year ago. In understanding how rapidly this pivot unfolded, its worth noting that while the company wavered in its approach to the national security space, others in tech were racing toward it. Venture capital firms more than doubled their investment in defense tech in 2021, to $40 billion, after firms like Anduril and Palantir proved that with some persuasion (and litigation), the Pentagon would pay handsomely for new technologies. Employee opposition to working in warfare (most palpable during walkouts at Google in 2018) softened for some when Russia invaded Ukraine in 2022 (several executives in defense tech told me that the unambiguity of that war has helped them attract both investment and talent). So in some ways, by embracing defense OpenAI is just catching up. The difference is that defense-tech companies own that theyre in the business of warfare and havent had to rapidly disown a legacy as a nonprofit AI research company. From its founding charter, OpenAI has positioned itself as an organization on a mission to ensure that artificial general intelligence benefits all of humanity. It had publicly vowed that working with the military would contradict that mission. Its October 24 blog post charted a new path, attempting to square OpenAIs willingness to work in defense with its stated values. Titled OpenAIs approach to AI and national security, it was released the same day the White House issued its National Security Memorandum on AI, which ordered the Pentagon and other agencies to ramp up their use of AI, in part to thwart competition from China. We believe a democratic vision for AI is essential to unlocking its full potential and ensuring its benefits are broadly shared, OpenAI wrote, echoing similar language in the White House memo. We believe democracies should continue to take the lead in AI development, guided by values like freedom, fairness, and respect for human rights. It offered a number of ways OpenAI could help pursue that goal, including efforts to streamline translation and summarization tasks, and study and mitigate civilian harm, while still prohibiting its technology from being used to harm people, destroy property, or develop weapons. Above all, it was a message from OpenAI that it is on board with national security work. The new policies emphasize flexibility and compliance with the law, says Heidy Khlaaf, a chief AI scientist at the AI Now Institute and a safety researcher who authored a paper with OpenAI in 2022 about the possible hazards of its technology in contexts including the military. The companys pivot ultimately signals an acceptability in carrying out activities related to military and warfare as the Pentagon and US military see fit, she says. Amazon, Google, and OpenAIs partner and investor Microsoft have competed for the Pentagons cloud computing contracts for years. Those companies have learned that working with defense can be incredibly lucrative, and OpenAIs pivot, which comes as the company expects $5 billion in losses and is reportedly exploring new revenue streams like advertising, could signal that it wants a piece of those contracts. Big Techs relationships with the military also no longer elicit the outrage and scrutiny that they once did. But OpenAI is not a cloud provider, and the technology its building stands to do much more than simply store and retrieve data. With this new partnership, OpenAI promises to help sort through data on the battlefield, provide insights about threats, and help make the decision-making process in war faster and more efficient. OpenAIs statements on national security perhaps raise more questions than they answer. The company wants to mitigate civilian harm, but for which civilians? Does contributing AI models to a program that takes down drones not count as developing weapons that could harm people? Defensive weapons are still indeed weapons, Khlaaf says. They can often be positioned offensively subject to the locale and aim of a mission. Beyond those questions, working in defense means that the worlds foremost AI company, which has had an incredible amount of leverage in the industry and has long pontificated about how to steward AI responsibly, will now work in a defense-tech industry that plays by an entirely different set of rules. In that system, when your customer is the US military, tech companies do not get to decide how their products are used.
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  • Would you eat dried microbes? This company hopes so.
    www.technologyreview.com
    A company best known for sucking up industrial waste gases is turning its attention to food. LanzaTech, a rising star in the fuel and chemical industries, is joining a growing group of businesses producing microbe-based food as an alternative to plant and animal products. Using microbes to make food is hardly newbeer, yogurt, cheese, and tempeh all rely on microbes to transform raw ingredients into beloved dishes. But some companies are hoping to create a new category of food, one that relies on microbes themselves as a primary ingredient in our meals. The global food system is responsible for roughly 25% to 35% of all human-caused greenhouse gas emissions today (depending on how you tally them up), and much of that comes from animal agriculture. Alternative food sources could help feed the world while cutting climate pollution. As climate change pushes weather conditions to new extremes, its going to be harder to grow food, says LanzaTech CEO Jennifer Holmgren. The companys current specialty, sucking up waste gases and transforming them into ethanol, is mostly used today in places like steel mills and landfills. The process the company uses to make ethanol relies on a bacterium that can be found in the guts of rabbits. LanzaTech grows the microbes in reactors, on a diet consisting of gases including carbon monoxide, carbon dioxide, and hydrogen. As they grow, they produce ethanol, which can then be funneled into processes that transform the ethanol into chemicals like ethylene or fuels. A by-product of that process is tons of excess microbes. In LanzaTechs existing plants where ethanol is the primary product, operators generally need to harvest bacteria from the reactors, since they multiply over time. When the excess bacteria are harvested and dried, the resulting powder is high in protein. Some plants using LanzaTechs technology in China are already selling the protein product to feed fish, poultry, and pigs. Now, LanzaTech is expanding its efforts. The company has identified a new microbe, one they hope to make the star of future plants. Cupriavidus necator can be found in soil and water, and its something of a protein machine. The company says that after growing, harvesting, and drying the microbes, the resulting powder is more than 85% protein and could be added to all sorts of food products, for either humans or animals. Roughly 80 companies around the world are making food products using biomass fermentation (meaning the microbes themselves make up the bulk of the product, rather than being used to transform ingredients, as they do in beer or cheesemaking), according to a report from the Good Food Institute, a think tank that focuses on alternative proteins. The most established efforts in this space have been around since the 1980s. They use mycelial fungi, says Adam Leman, principal scientist for fermentation at the Good Food Institute. Other startups are starting to grow other options for food products, including Air Protein and Calysta in the US and Solar Foods in Europe, Leman says. LanzaTech, which has significant experience raising microbes and running reactors, hopping into this space is a really good sign for the industry, he adds. Many alternative protein companies have struggled in recent yearssales of plant-based meat products have dropped, especially in the US. Prices have gone up, and consumers say that alternatives arent up to par on taste and texture yet. Making food with microbes would use less land and water and produce fewer emissions than many protein sources we rely on today, particularly high-impact ones like beef, Holmgren says. While its still early days for bacteria-based foods, one recent review found that mycoprotein-based foods (products like Quorn, made from mycelial fungi) generally have emissions lower than or similar to those of planet-friendly plant-based protein products, like those produced from corn and soy. LanzaTech is currently developing prototype products with Mattson, a company that specializes in food development. In one such trial, Mattson made bread using the protein product as a sort of flour, Holmgren says. As for whether the bread tastes good, she says she hasnt tried it yet, as the company is still working on getting the necessary certification from the US Food and Drug Administration. So far, LanzaTechs efforts have been relatively small-scalethe company is operating a pilot facility in Illinois that can produce around one kilogram of protein product each day. The company is working to start up a pre-commercial plant by 2026 that could produce half a metric ton of product per day, enough to supply the protein requirements of roughly 10,000 people, Holmgren says. A full-scale commercial plant would produce about 45,000 metric tons of protein product each year. I just want to make sure that theres enough protein for the world, Holmgren says.
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  • Carmen Maurice Architecture wraps an old renovated mill with a wine storehouse in Sarzeau
    worldarchitecture.org
    Submitted by WA ContentsCarmen Maurice Architecture wraps an old renovated mill with a wine storehouse in SarzeauFrance Architecture News - Dec 04, 2024 - 15:20 html PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN" "http://www.w3.org/TR/REC-html40/loose.dtd"French architecture firm Carmen Maurice Architecture has wrapped an old renovated mill with a wine storehouse in Sarzeau.The 696-square-metre project includes the renovation of an old mill and construction of wine-making buildings with a shed, and a cellar in Sarzeau, France.Carmen Maurice Architecture completed the wine cellar for the Vignoble de Rhuys at 23 rue des Trois Moulins in Poulhors, Sarzeau, France. It is a modern building that is literally entrenched in its location and offers a gastronomic and sensory renaissance.Following a 70-year hiatus, the municipality and the Parc Naturel Rgional du Golfe du Morbihan (Gulf of Morbihan Regional Nature Park) in Sarzeau, on the Rhuys peninsula, have decided to resume wine production, which had been thriving for centuries until the 1950s.After choosing three grape varietiesChardonnay, Chenin, and Cabernet FrancGuy Hagnier and Marie Devigne, who were chosen after a call for applications from winegrowers, arrived at the Moulin de Poulhors in 2020.The town hall selected the location, and the couple is planting 25,000 vines there.Although the mill was already there, a polished and hospitable wine cellar was required, one that also had to tell the location's modern history.Drawing from a common wine-making vision, architect Carmen Maurice did a wonderful job of creating an architectural language that elevates the place's essence.The structure is small and encircles the refurbished mill. From harvesting in the north to distribution in the south, the winemaking process is optimized by its flexible layout. This design ensures adequate thermal inertia while enabling the press to operate by gravity.As guests approach the main entrance from the south or from the northwest hiking trails, the building's mystical sense of immanence is accentuated by the lime plaster, which was created by a heritage artisan.Because of its surprising flexibility, this material has made it possible to create living walls that, like wine, fluctuate in appearance depending on the light and weather and convey their "terroir."Its surface conveys the feeling of being close to the water because it is composed of a special plaster mixture that contains local sands.The wine cellar, a haven of silence and maturation, is also a place for sharing and tasting. The project reflects these two aspects, blending private and public spaces. To the east, a built enclosure blends modestly into the landscape, housing the work of the winemakers.To the west, the walls of the cellar open generously to the surroundings, offering an unobstructed view of the two neighboring mills.The spaces for sharing, tasting, and museography highlight the evolution of winemaking practices and invite visitors to discover the history of the vineyards in Sarzeau.In 2022, the first crop produced around 6,500 bottles with the stamp "dantelezh," Breton for lace. or architectural delicacy.Site plan-1 level planGround floor planAxonometric planSectionEast faadeGround floor planLongitudinal sectionSouth faadeWest faadeProject factsArchitect:Carmen Maurice ArchitectureLocation: Sarzeau, Morbihan, FranceClient:Commune de SarzeauCompletion year: May 2024Project coordination (OPC):Armor EconomieFluid systems, thermal, electricity:Become56Winemaking process:Alienor IngnierieStructure: Bretagne IngnierieRoads and utilities (VRD): Nicolas AssocisAir quality: Laboratoire VectoeurFloor area: 496.27 m2 + 200 m2 for the shed and cellarAll images Guillaume Amat.All drawings Carmen Maurice Architecture.> via Carmen Maurice Architecture
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  • ALQST's new report exposes disturbing facts regarding Neom construction site
    worldarchitecture.org
    Submitted by WA ContentsALQST's new report exposes disturbing facts regarding Neom construction site Saudi Arabia Architecture News - Dec 04, 2024 - 13:22 html PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN" "http://www.w3.org/TR/REC-html40/loose.dtd"Independent human rights organization ALQST has released a new report that reveals disturbing facts about the Neom construction site in Saudi Arabia.The 8-page report, titled Neom: A human rights and environmental impact assessment, highlights the risk of widespread labor rights abuses, particularly emphasized by the recent failures related to a worker's death at a Neom construction site, and the severe impact on the environment.The recent report follows a groundbreaking study titled The Dark Side of Neom, published last year by ALQST. It detailed serious abuses concerning the forced displacement and prosecution of the regions longstanding inhabitants, the Huwaitat tribe.ALQST highlights that this briefing emphasizes more serious moral challenges and reputational risks for potential partners and investors in the project."Neom is creating an aura of Saudi modernity and globalism""Already, Neoms development has led to forced evictions and brutal repression of local inhabitants. Construction will likely be carried out by hundreds of thousands of migrant workers with few rights and little freedom," said ALQST.ALQST believes that the Neom project is aimed at consolidating the personal authority of Crown Prince Mohammed bin Salman and providing false legitimacy to his authoritarian rule."And even before the projects realisation, Neom is creating an aura of Saudi modernity and globalism that is being used to consolidate the personal authority of its author, Mohammed bin Salman, and lend a spurious legitimacy to his repressive one-man rule," stated in the report by ALQST."Current proposals, if brought to fruition, will create a dystopian urban environment and ecological catastrophe.""ALQST has produced this business briefing, based on both first-hand and open-source information, to fact-check the claims being made for Neom, highlight its human rights and environmental impact, and point out the political and reputational risks for those involved or considering involvement in this mega-enterprise," said ALQST.The $500 billion Neom mega project is currently under construction in the Tabuk Province of northwestern Saudi Arabia. The site, near the Red Sea, will have borders of Egypt, Israel, and Jordan. Neom is a key project in Crown Prince Mohammed bin Salmans Vision 2030 economic plan and is one of five host cities in Saudi Arabias bid for the 2034 World Cup.At its core is a futuristic linear city called The Line, which was initially designed to be 170 kilometers long but has been reported to be significantly scaled down. The city is planned to be 200 meters wide.Human rights concerns regarding NeomThe organization emphasizes that the project operates independently of any public participation or consultation initiatives and is a state-supported, top-down initiative.Additionally, the ALQST report indicates that a significant portion of the kingdom's wealth has been diverted into a "video game-inspired vanity project" rather than being invested in essential improvements to infrastructure, such as housing, education, and healthcare in existing Saudi towns and cities."It is important to point out that Neom is a state-sponsored, top-down project completely detached from any popular demand for such a development, or any public participation in the decision-making, or any attempt at public consultation on the plans," ALQST explained."Vast amounts of the kingdoms wealth are being poured into what some regard as a videogames-inspired vanity project at the expense of more prosaic but much-needed improvements to infrastructure such as housing, education and healthcare in existing Saudi towns and cities," it added.The Line project in Saudi ArabiaConstruction workers in Saudi Arabias construction industry typically endure poor working conditionsThe report also addresses the poor working conditions and deprivation of basic rights of migrant workers."The construction of Neom will require hundreds of thousands of migrant workers (as well as white-collar expatriates)," stated in the report."Saudi Arabias kafala (sponsorship) system regulates all foreign residents legal and employment status in the country, but particularly affects low-paid workers recruited from some of the worlds poorest countries.""The kafala system restricts migrant workers freedom of movement by requiring them to obtain an exit permit to leave the country and, in most cases, their employers approval to change jobs.""Their legal status in Saudi Arabia is tied to their kafeel (sponsor), leaving them vulnerable to abuses such as non-payment of wages or retention of their passports by employers," the report added."Construction workers in Saudi Arabias construction industry typically endure poor working conditions, working long hours in the countrys harsh climate and often suffering from heat stress and other health problems.""There have also been several reports of wages going unpaid for months on end," the report stressed.The Line project in Saudi ArabiaThe reports unveils "the first death of a migrant worker" on a Neom siteThe report also details the death of Abdul Wali Skandar Khan, a 25-year-old Pakistani civil engineer and father of two who died after a guardrail collapsed at a Neom construction site on December 28, 2023. the ALQST explains, it is "the first death of a migrant worker on a Neom site.""Abdul Wali Skandar Khan, a 25-yearold Pakistani civil engineer and father of two, died on 28 December 2023 while working on a Neom construction site after a guardrail collapsed. He was employed by China Comservice, via a subcontractor, Falcon Group," the report explained."Despite the seriousness of the incident, neither the companies nor the Saudi authorities carried out a proper investigation or organised repatriation of his body.""His brother Meer Wali Khan, a dual British-Pakistani citizen, had to travel to Saudi Arabia in January 2024 to retrieve Abdul Walis body at his own expense.""China Comservices response has also been inadequate in other regards, with promises of compensation and access to CCTV footage remaining unfulfilled, leaving Abdul Walis family with neither clarity nor justice."It added that "the company deposited a small portion of the promised compensation in the Pakistani embassys account, without the familys agreement, and nearly a year later they are still fighting to access it. Meer Wali is now seeking further support from NGOs and exploring legal avenues to ensure accountability for his brothers death, and to alleviate the plight of other migrant workers.""The companies and Saudi authorities have treated my brother with callous disregard. At every stage since his death, they have failed to act sufficiently, causing me and my family even more pain and hardship," said Meer Wali Khan, the brother of Abdul Wali Skandar Khan."As such, our quest for answers and justice continues, for Abdul Wali and others who have suffered a similar fate," Khan added.The environmental impact of NeomThe report looks at the details of the environmental impact of Neom under the three sub-titles: Endangering biodiversity and the ecosystem, A vastly energy-intensive venture, and Neom and greenwashing."Neom is symptomatic of a wider effort by the Saudi authorities to greenwash their environmental impact, as evidenced by their discourse concerning the climate crisis at COPs 26 and 28," stated the report."The projects reliance on unproven technologies and techno-optimism, a form of climate delay, casts doubt on the genuineness of the authorities whole green narrative.""Their declared ambition to build the green megacity of the future is clearly at odds with the kingdoms broader policy direction, such as its vow to increase fossil fuel extraction," it said.Given these serious concerns, the final section of the report emphasizes that all businesses involved in Neom, or those considering participation, have a responsibility to avoid complicity in human rights violations and to take steps to prevent any negative impacts."Neoms development relies heavily on international investment and partnerships, making foreign businesses some of the best-placed actors with real power to challenge Saudi Arabias authorities," said ALQSTs Executive Director Julia Legner."We urge them to look closely at the evidence, and take the appropriate action," Legner.In 2022, three men were sentenced to death in Saudi Arabia for resisting "displacements" in Neom project site by Saudi Arabias Specialised Criminal Court (SCC), as reported by ALQST.The Neom mega project includes the design of the linear skyscraper, The Line, a-200 meters wide, 170-kilometers-long structure will be 500 meters tall above sea level, which is expected to provide home 9 million residents.All images courtesy of Neom.> via ALQST
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  • Margates Brutalist masterpiece saved by council vote
    www.architectsjournal.co.uk
    Arlington House, a 61-year-old tower block in the seaside town, had been the subject of looming plans to modernise its windows, replacing them with bulky new structures which had spooked residents and heritage campaigners alike.But Thanet District Council voted unanimously to reject the proposals, following a snowballing social media campaign led by Emin and backed by hundreds of people.Emin, who owns a flat in the 18-storey block, said that some of her faith in humanity had been restored following the decision.AdvertisementPosting on her Instagram account, she wrote: A loud cheer was heard in the Margate council chamber. For me personally it was such a relief. The decision restored some of my faith back into humanity.The Turner Prize nominee had described the proposed new windows as bulky and unsuitable, insisting they would spoil the clear, beautiful views from the seafront building. Source:ShutterstockArlington House was designed in the early 1960s by Russell Diplock and Associates, and, according to the Guardian, has long been considered a Brutalist masterpiece.Arlingtons leaseholder, Freshwater, submitted the application to replace the buildings original windows, which sit within a sawtooth concrete faade and date back to the buildings opening in 1963.A planning application was lodged with Thanet District Council for the installation of double-glazed anodised aluminium tilt-and-turn windows, which would have replaced the existing single-glazed anodised aluminium sliding windows.Advertisement Source:John LowingsBut the changes sparked outrage among residents and architectural heritage campaigners, who claimed they would ruin the architectural character and authenticity of the building.More than 200 people objected to Thanet District Council over the plans.Among the objectors was the Twentieth Century Society, which argued that the proposals would cause the loss of a considerable amount of original fabric, and raised concerns that less harmful options had not been considered.Residents had raised similar concerns, telling the AJ that it would be impossible to understand what the building will look like with the changes, as no elevation drawings were submitted alongside the proposals.A Twentieth Century Society spokesperson said the society was delighted that Thanet councillors have listened to the numerous objectors, and unanimously rejected plans to rip out the original anodised aluminium sliding windows at Margate's Arlington House.We believe secondary glazing (already installed in several flats) would offer an effective upgrade to the buildings thermal performance without compromising the aesthetics of this rippling concrete totem of coastal Brutalism.
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  • Pope Francis Takes the Keys to the First All-Electric Mercedes-Benz Popemobile
    www.cnet.com
    It's the first time the pontiff will make public appearances in an EV.
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  • No, the IRS Isn't Taxing Money You Send to Family and Friends on PayPal, Venmo or Cash App
    www.cnet.com
    The IRS is finally moving forward with a new tax reporting rule that will require services likePayPal, Venmo or Cash App to issuetax form 1099-Kto freelancers and side hustlers who earned more than $5,000 via third-party payment apps. That means the IRS will know if you earned money from a freelance or contract job and don't report it on your tax return.If youearn freelance or self-employment income, you should already be paying taxes on your total earnings, even if you don't receive a 1099 form. This isn't a new tax requirement; it's a taxreportingchange. The IRS will be switching the reporting requirement to payment apps so it can keep tabs on transactions that often go unreported. This story is part of Taxes 2025, CNET's coverage of the best tax software, tax tips and everything else you need to file your return and track your refund. This new rule will only require third-party apps to report income earned -- the IRS isn't interested in the money you sent to your family or friends to pay rent or split a dinner bill.This new tax reporting rule was first announced in 2021 to capture income over $600 that was paid through third-party payment apps. It was supposed to go live in 2022, but was delayed two years in a row. In 2023, the IRS announced that 2024 would be a transitional tax year, to give payment apps more time to prepare for the change. Instead of the $600 minimum, only individuals who made more than $5,000 in income through third-party apps would receive a 1099-K."Prior to 2024, the earnings threshold was $20,000 and 200 transactions to receive a 1099-K tax document," said Mark Steber, chief tax information officer for Jackson Hewitt.If you earned $5,000 or more through third-party payment apps this year, you should receive a 1099-K to report your income when youfile your tax returnin 2025. Here's everything you need to know about this reporting change.What is a 1099-K?A 1099-K is a tax form that reports income received via a third-party payment platform from a non-permanent job, such as a side hustle, freelance agreement or contractor position where taxes are not withheld.The IRS currently requires anythird-party payment apps like Cash App and Venmo to send a 1099-K to the IRS and individuals if they earned more than $20,000 in commercial payments across more than 200 transactions. If you regularly make over $20,000 in freelance income, are paid through Venmo, and receive more than 200 transactions in payments, you may have received a 1099-K tax form before.What is the new IRS 1099-K reporting rule?Under new reporting requirements first announced in the American Rescue Plan, third-party payment apps will eventually be required to report earnings over $600 to the IRS.For your 2024 taxes (which you'll file in 2025), the IRS is planning a phased rollout, requiring payment apps to report freelancer and business ownerearnings over $5,000 instead of $600. The hope is that raising the threshold will reduce the risk of inaccuracies while also giving the agency and payment apps more time to work toward the eventual $600 minimum."The taxation and tax treatment requirements for taxpayers has not changed," said Steber. "This taxable income has always been considered by the IRS to be taxable and should be reported on a tax return. The new change requires the online platforms to provide 1099-Ks to both their users and the IRS at a lower threshold than in prior years."Why was the 1099-K rule delayed?Originally set to kick off at the beginning of 2022, the IRS planned to implement a new reporting rule that would require third-party payment apps, likePayPal, Venmo or Cash App to report income of over $600 or more per yearto the tax agency. The IRS has delayed this new reporting requirement in 2022 and again in 2023.Why? Distinguishing between taxable and nontaxable transactions through third-party apps isn't always easy. For example, money your roommate sends you through Venmo for dinner is not taxable, but money received for a graphic design project might be. The delayed rollout gave payment platforms more time to prepare."We spent many months gathering feedback from third-party groups and others, and it became increasingly clear we need additional time to effectively implement the new reporting requirements," said IRS Commissioner Danny Werfel in aNovember 2023 statement.Which payment apps are included in this IRS rule?All third-partypayment apps where freelancers and business owners receive income are required to begin reporting transactions involving you to the IRS in 2024. Some popular payment apps include PayPal, Venmo and Cash App. Other platforms freelancers may use, such as Fivver or Upwork, are also on the hook to begin reporting payments that freelancers receive throughout the year.If you earn income through payment apps, it's a good idea to set up separate PayPal, Cash App or Venmo accounts for your professional transactions. This could prevent nontaxable charges -- money sent from family or friends -- from being included on your 1099-K in error.Zelle users will not receive a 1099-KThere's one popular payment app that's exempt from the 1099-K rule. Payment transfer service Zelle will not be issuing 1099-Ks, regardless of whether you receive business funds through the service or not. That's because Zelle doesn't hold your funds in an account, like PayPal, Venmo or Cash App do, and instead is used as a way to transfer money between bank accounts. If you are paid for your freelance or small business services through Zelle, it's your responsibility to report all income on Schedule C of your tax return.Is the IRS taxing money sent to family or friends?No. Rumors have circulated that the IRS was cracking down on money sent to family and friends through third-party payment apps, but that isn't true. Personal transactions involving gifts, favors or reimbursements are not considered taxable. Some examples of nontaxable transactions include:Money received from a family member as a holiday or birthday giftMoney received from a friend covering their portion of a restaurant billMoney received from your roommate or partner for their share of the rent and utilitiesPayments that will be reported on a 1099-K must be flagged as payments for goods or services from the vendor. When you select "sending money to family or friends," it won't appear on your tax form. In other words, that money from your roommate for her half of the restaurant bill is safe."This is only for self-employment income," said Steber. "You should not receive a 1099-K for personal transactions but be aware that some platforms could accidently include personal transactions in the 1099-K and that will need to be corrected on the users tax return."Will you owe taxes on items sold on Facebook marketplace?If you sell personal items for less than you paid for them and collect the money via third-party payment apps, these changes won't affect you. For example, if you buy a couch for your home for $500 and later sell it on Facebook Marketplace for $200, you won't owe taxes on the sale because it's a personal item you've sold at a loss. You may be required to show documentation of the original purchase to prove that you sold the item at a loss.If you have a side hustle where you buy items and resell them for a profit via PayPal oranother digital payment app, then earnings over $5,000 will be considered taxable and reported to the IRS in 2024.Make sure to keep a good record of your purchases and online transactions to avoid paying taxes on any nontaxable income -- and when in doubt, contact a tax professional for help.How to prepare for this reporting changeAny payment apps you use may ask you to confirm your tax information, such as your employer identification number, individual tax identification number or Social Security number. If you own a business, you most likely have an EIN, but if you're a sole proprietor, individual freelancer or gig worker, you'll provide an ITIN or SSN.In some cases,receiving a 1099-K may take some of the manual work out of filing your self-employment taxes.Once this rule takes effect, you may still receive individual 1099-NEC forms if you were paid through direct deposit, check or cash. If you have multiple clients who pay you through PayPal, Venmo, Upwork or other third-party payment appsand you earn more than $5,000, you'll receive one 1099-K instead of multiple 1099-NECs.To avoid any reporting confusion, make sure you're tracking your earnings manually or with accounting software such as Quickbooks.More money advice
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  • Trump Taps Jared Isaacman, Billionaire and Private Astronaut, to Lead NASA
    www.scientificamerican.com
    December 3, 20244 min readWho Is Jared Isaacman, President-Elect Trumps Pick to Lead NASA?NASAs presumptive next leader, billionaire private astronaut Jared Isaacman, already has big plans for the space agencyBy Lee BillingsJared Isaacman, billionaire entrepreneur, philanthropist and private astronaut, is President-elect Donald Trumps pick to lead NASA. Patrick T. Fallon/AFP via Getty ImagesPresident-elect Donald Trump has tapped Jared Isaacman, a billionaire entrepreneur, aviator and private astronaut, to lead NASA. The selection comes as the $25-billion-per-year space agency faces intense pressures to return U.S. astronauts to the moon as part of its over budget and behind-schedule Artemis programwhile also balancing the denouement of the International Space Station and a vast, ambitious portfolio of space science and aeronautical initiatives.Isaacmans nomination would need to be confirmed by the Senate next year.Jared will drive NASAs mission of discovery and inspiration, paving the way for groundbreaking achievements in Space science, technology, and exploration, Trump wrote on his Truth Social platform. Jareds passion for Space, astronaut experience, and dedication to pushing the boundaries of exploration, unlocking the mysteries of the universe, and advancing the new Space economy, make him ideally suited to lead NASA into a bold new Era.On supporting science journalismIf you're enjoying this article, consider supporting our award-winning journalism by subscribing. By purchasing a subscription you are helping to ensure the future of impactful stories about the discoveries and ideas shaping our world today.Lori Garver, who served as NASAs deputy administrator under the Obama administration and helped spark the ongoing renaissance in U.S. commercial spaceflight, applauds Isaacmans selection as a much-needed fresh perspective.[Isaacman] is extremely knowledgeable and passionate about both aviation and space, she says. Since he doesnt have a traditional aerospace industry background, he is likely to pursue a transformative agenda for NASA. Although the community may balk at inevitable disruptions, the opportunities for accelerated progress require change. The status-quo human spaceflight programs with cost overruns and schedule slips have been considered acceptable for far too long.Isaacman, age 41, is founder and CEO of the payment-processing company Shift4 Payments and founder of the defense company Draken International. He is also a philanthropist who has raised or donated hundreds of millions of dollars to causes such as St. Jude Childrens Research Hospital. But in space circles he is more well-known for his leadership of Polaris, a private human orbital spaceflight program reliant on rockets, spacecraft and spacesuits from Elon Musks SpaceX.Musk, whom Trump has selected alongside entrepreneur Vivek Ramaswamy to co-lead a new, federal-budget-slashing Department of Government Efficiency (DOGE), is a close associate of Isaacmans, and Shift4 has extensive financial ties to SpaceX. The link between the two men and their companies could have profound implications for NASA and potential restructuring of the space agencys priorities and funding. NASA already heavily relies on SpaceX for transporting crews to and from the ISS and has tasked the company with safely deorbiting the habitat in the 2030s. SpaceXs in-development Starship megarocket is also a crucial component for ferrying astronauts to and from the lunar surface in NASAs planned future Artemis missions.I think people at NASA should be a little apprehensive because of [Isaacmans] private-sector spaceflight background and the lurking specter of Mr. Musk, says John Logsdon, a professor emeritus and founding director of the Space Policy Institute at George Washington University. But any new administration and new administrator would take a hard look at the major programs of their agency. [Isaacmans] selection is a reasonable choice and a positive decision for the nations space programhe is clearly familiar with NASAs central focus, which is human spaceflight.Isaacman has flown to space twice: once in 2021 for the private Inspiration4 mission and again this past September for the Polaris Dawn mission, which set a high-altitude record for crewed orbital spaceflight (surpassed only by the moon-bound Apollo astronauts of the 1960s and 1970s). During that latter mission, Isaacman conducted a daring first-ever commercial spacewalk. Both flights used SpaceX assets, namely its Falcon 9 rocket and Crew Dragon spacecraft. Two more Polaris missions have been announced (the second using similar hardware and the third slated to fly on SpaceXs Starship vehicle), but their current status is unclear.Isaacman, who bankrolled both previous flights, as well as the rest of the Polaris program, has not disclosed how much he has paid for SpaceXs services. For a time, he worked with NASA and SpaceX in hopes of taking the second Polaris mission to the iconic Hubble Space Telescope, but the space agency balked at those plans earlier this year. The aging observatory is suffering from hardware failures, and its orbit is slowly decaying; Isaacman had proposed a Dragon spacecraft rendezvous with Hubble to boost the telescope to a higher orbit and to upgrade its instruments via spacewalks.This nomination probably changes the context for those next two missions, Logsdon says. Being NASA administrator is a full-time job, and taking the time to train for and participate in orbital missions would, I think, be a distraction.John Grunsfeld, a former astronaut and former NASA science chief, who helped space-agency officials vet Isaacmans Hubble proposal, notes that the observatorys life could likely be extended via a cheaper and lower-risk robotic mission without the need for human visitation. Obviously, [Isaacman] is excited about space, and thats a very good thing, but hes also a risk-taker. And a NASA administrator needs to be a risk managerwhich is a very different job.In a statement on Musks social media platform X (formerly Twitter), Isaacman declared his readiness for the position. With the support of President Trump, I can promise you this: We will never again lose our ability to journey to the stars and never settle for second place, he wrote. We will inspire children, yours and mine, to look up and dream of what is possible. Americans will walk on the Moon and Mars and in doing so, we will make life better here on Earth. It is the honor of a lifetime to serve in this role and to work alongside NASAs extraordinary team to realize our shared dreams of exploration and discovery.
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  • Hawaiian Crows Return to the Wild, Where They Are Guides to Souls
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    December 4, 20244 min readHawaiian Soul Guide Crow Returns to the Wild in Conservation WinThe Hawaiian crow, or alalā, has been extinct in the wild since 2002. A new effort to reintroduce birds of this speciesconsidered important guides to the souls of the dead in Hawaiian traditionis underwayBy Elizabeth Anne BrownThe alalā, a crow species native only to the Hawaiian Islands, has been extinct in the wild since 2002. San Diego Zoo Wildlife AllianceIn Hawaiian tradition, the souls of the dead journey to the afterlife by jumping from cliffside promontories called leaping places into Pō, the swirling sea of time where gods and forebearers dwell. But without the guidance of anaumakuaan ancestral spirit that can take the form of an animalthe dead cant make the leap. Without their aumakua, these lost souls are doomed to an eternity of wandering and hunger, chasing moths and crickets for sustenance forever.For decades, one important guide of souls has been absent from Hawaiian skies: the alalā, a crow species native only to the islands, has been extinct in the wild since 2002. Multiple attempts to reintroduce captive-born alalā to Hawaiis Big Island have been unsuccessful, in large part because of the io, or Hawaiian hawk, the alalās last surviving natural predator.But now new hope is taking wing: a fresh class of five young alalā has been released into the wild on the slopes of the Haleakalā volcano on the island of Maui, where io are absent.On supporting science journalismIf you're enjoying this article, consider supporting our award-winning journalism by subscribing. By purchasing a subscription you are helping to ensure the future of impactful stories about the discoveries and ideas shaping our world today.Conservation doesnt happen overnight, says Hannah Bailey, conservation program manager for the Hawaiian Endangered Birds Program at San Diego Zoo Wildlife Alliance. Were still learning, and so are the birds.The alalā is the most endangered corvid in the world and one of just two corvid species known for widespread tool use.San Diego Zoo Wildlife AllianceThe alalā, which resembles a raven more than a crow, is the most endangered corvid in the world and one of just two corvid species known for widespread tool use. Its also among the chattiest corvids, with more than 50 documented calls, and its referred to in Hawaiian mythology as the bird with the big voice. The alalā is an omnivore, and its diet mostly consists of fruit and insects gleaned from the forest understory, but it also eats flower petals, nectar, mice and the nestlings of smaller birds.To Hawaiians, the alalā is an aumakua who functions as a guardian, guide and protector, says kuualoha hoomanawanui, a professor at the University of Hawaii at Manoa, who specializes in moolelo, or the traditional knowledge that includes folklore and mythology. Aumākua often appear in dreams [or] visions or called out to the people they protected to warn of danger or sometimes to scold them for wrongdoing.Because there is a familial and symbiotic relationship, people did not harm or eat their aumākua but fed them and helped them when in need, she adds.It became clear the alalā were in need when the population plummeted in the 1970s and 1980s. Avian malaria, invasive predators such as feral cats, and habitat loss caused by the expansion of cattle ranches had reduced the population to just a few dozen individuals. Scientists with the state of Hawaii began pulling eggs from nests in the mid-1970s to create a genetic ark in captivity.Today two captive breeding centers operated by the San Diego Zoo Wildlife Alliance are home to more than 100 alalābut a stable population in captivity is a world away from the wild, Bailey explains. Reintroduction is a messy process when animals are several generations away from living in nature. Thats especially true when the threats that brought the population to its knees are still present.Five alalā were released on Maui, where it natural predator, the io, or Hawaiian hawk, is not present.San Diego Zoo Wildlife AlliancePrevious reintroduction attempts in the 1990s and again in the late 2010s saw high fatality rates. Some birds seemed to die from malnutrition, whereas others contracted toxoplasmosis or avian pox. Over the years, io have taken down at least 16 released alalā and caused conservationists to abort reintroductions. Though those losses were heartbreaking, Bailey says, I caution people against saying these were failures. The amount of information we learnedabout behavior, bonds between the groups, even food and resource usagethats all so valuable to making our future plans.The five birds released in Maui are between a year and a year and a half olda window where the birds are at a particularly good age for learning how to navigate new things, Bailey says. You can kind of think of them as a rambunctious group of teenagers at the moment.Bailey and her team purposefully cluster hatchings to create a class of nestlings of a similar age because we want them to form social relationships, she says. Scientists arent sure whether alalā form large social groups or prefer to keep to themselves outside of mating season, but Bailey says she hopes theyll band together to fend off predators by mobbing them like other corvid cousins do.Theres a clear power dynamic in the cohort of two females and three males. The females are a little pushy, Bailey says. Even though theyre younger, theyre just like, Nope, weve got this. This is how you do things. And theyre almost always right, she says.From a young age, the birds were introduced to native Hawaiian food sources, including insect species and fruits. A relatively new addition to their coursework is antipredator training: the young crows were taught to recognize io, barn owls, and house cats and to associate them with alarm calls from adult alalā. If they didnt respond properly, that lowered their chances of being in the release cohort, Bailey says.Before being helicoptered to the Maui release site, the graduating birds received a traditional blessing from hula master Kaponoai Molitau, who spoke of the importance of alalā as hulu kūpuna, or honored elders. The class of crows then spent several weeks acclimating in outdoor aviaries on the slopes of Maui before their release into a remote forest reserve.Initially, the birds will have food dropped off for them to ease their transition to self-sufficiency. This new class will also be outfitted with tracking harnesses, which will allow the researchers to follow their movementsor learn their fates.What does success look like for this cohort? Bailey says it doesnt mean establishing a wild breeding population right away. We want to see them using the landscape well, she says. We want to see survival.
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