The Kansas Lottery has announced the winning number in the 
2022 Holiday Millionaire Raffle. The $1 million winning Raffle ticket, 
which was sold in the Northeast region of Kansas, was announced today in
 the 14th annual Holiday Millionaire Raffle! The $1 million winning Raffle number is 054327.

Besides the $1 million top prize, there are more than 5,600 other 
winners, including one $100,000 winner, one $25,000 winner, and two 
$10,000 winners! Below are the prizes and number of winners that were 
drawn.

The $100,000 winning number is 096378; the $25,000 winning number is 000389; and the $10,000 winning numbers are 046474 and 025926!&nbsp;

For a complete list of winning Raffle numbers, visit&nbsp;<a href="http://www.kslottery.com/games/raffle">www.kslottery.com/games/raffle</a>. Raffle tickets may also be checked at any Kansas Lottery retail location, on the PlayOn app using the Ticket Checker function, or by calling 785-296-5700.&nbsp;

Players must present their original tickets to claim a Raffle prize. 
Players with $50 and $100 winning tickets can claim their prizes at most
 Kansas Lottery retail locations. All other prizes must be claimed at 
the Kansas Lottery in Topeka, either in person or by mail. Players have 
365 days from the date of the Raffle drawing to claim their winning 
tickets.&nbsp;

Kansas LotteryThe Kansas Lottery has announced the winning number in the 
2022 Holiday Millionaire Raffle. The $1 million winning Raffle ticket, 
which was sold in the Northeast region of Kansas, was announced today in
 the 14th annual Holiday Millionaire Raffle! The $1 million winning Raffle number is 054327.Besides the $1 million top prize, there are more than 5,600 other 
winners, including one $100,000 winner, one $25,000 winner, and two 
$10,000 winners! Below are the prizes and number of winners that were 
drawn.<figure>
 <img src="https://media.eaglewebservices.com/public/2023/1/1672866112765.png" alt="" />
 <figcaption></figcaption>
 </figure>The $100,000 winning number is 096378; the $25,000 winning number is 000389; and the $10,000 winning numbers are 046474 and 025926!&nbsp;For a complete list of winning Raffle numbers, visit&nbsp;<a href="http://www.kslottery.com/games/raffle">www.kslottery.com/games/raffle</a>. Raffle tickets may also be checked at any Kansas Lottery retail location, on the PlayOn app using the Ticket Checker function, or by calling 785-296-5700.&nbsp;Players must present their original tickets to claim a Raffle prize. 
Players with $50 and $100 winning tickets can claim their prizes at most
 Kansas Lottery retail locations. All other prizes must be claimed at 
the Kansas Lottery in Topeka, either in person or by mail. Players have 
365 days from the date of the Raffle drawing to claim their winning 
tickets.&nbsp;<figure>
 <img src="https://media.eaglewebservices.com/public/2019/11/1574716446103.jpeg" alt="" />
 <figcaption></figcaption>
 </figure>

Kansas Lottery: $1M Holiday Millionaire Raffle winning number drawn

WASHINGTON — The Federal Communications Commission today announced it is committing over $34 million in a new funding round through the Emergency Connectivity Program, which provides digital services for students in communities across the country.  Today’s funding commitments support applications from the third application window, benefiting approximately 80,000 students across the country, including students in Colorado, Idaho, Missouri, North Carolina, Ohio, and Washington.

“As we start the new year, we continue our work to make sure kids have the digital tools they need for after-school homework and connecting with teachers,” said FCC Chairwoman Jessica Rosenworcel.  “Today’s funding announcement brings us closer to the goal of closing the Homework Gap.” 

To date, the Commission has committed approximately $6.5 billion to schools and libraries across the country as part of the Emergency Connectivity Program, which launched last year.  The program has provided schools and libraries three different “application windows” for schools and libraries to apply for support.  Today’s announcement will fund applications from the third application window that will support over 250 schools, 15 libraries, and 2 consortia.

The funding can be used to support off-campus learning, such as nightly homework, to ensure

students across the country have the necessary support to keep up with their education.  To date, the program has provided support to approximately 10,000 schools, 1,000 libraries, and 100 consortia, and providing over 12 million connected devices and over 8 million broadband connections.  Of the approximately $6.5 billion in funding commitments approved to date, approximately $4.14 billion is supporting applications from Window 1; $833 million from Window 2; and $1.53 billion from Window 3.  

More details about which schools and libraries have received funding commitments can be found <a href="https://www.fcc.gov/emergency-connectivity-fund">HERE</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/3/1584977952684.png" alt="" />
 <figcaption></figcaption>
 </figure>FCCWASHINGTON — The Federal Communications Commission today announced it is committing over $34 million in a new funding round through the Emergency Connectivity Program, which provides digital services for students in communities across the country. Today’s funding commitments support applications from the third application window, benefiting approximately 80,000 students across the country, including students in Colorado, Idaho, Missouri, North Carolina, Ohio, and Washington.“As we start the new year, we continue our work to make sure kids have the digital tools they need for after-school homework and connecting with teachers,” said FCC Chairwoman Jessica Rosenworcel. “Today’s funding announcement brings us closer to the goal of closing the Homework Gap.” To date, the Commission has committed approximately $6.5 billion to schools and libraries across the country as part of the Emergency Connectivity Program, which launched last year. The program has provided schools and libraries three different “application windows” for schools and libraries to apply for support. Today’s announcement will fund applications from the third application window that will support over 250 schools, 15 libraries, and 2 consortia.The funding can be used to support off-campus learning, such as nightly homework, to ensurestudents across the country have the necessary support to keep up with their education. To date, the program has provided support to approximately 10,000 schools, 1,000 libraries, and 100 consortia, and providing over 12 million connected devices and over 8 million broadband connections. Of the approximately $6.5 billion in funding commitments approved to date, approximately $4.14 billion is supporting applications from Window 1; $833 million from Window 2; and $1.53 billion from Window 3. More details about which schools and libraries have received funding commitments can be found <a href="https://www.fcc.gov/emergency-connectivity-fund">HERE</a>.

FCC commits another $34M to emergency broadband connectivity

WASHINGTON — Many taxpayers make quarterly <a href="https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes">estimated tax payments</a>
 during the year to stay current on their taxes, but many who should 
overlook this step. The Internal Revenue Service today urged those who 
paid too little tax in 2022 to make a fourth quarter payment on or 
before January 17 to avoid an unexpected potential tax bill or penalty 
when they file in 2023.

Taxes are normally paid throughout the year by withholding tax from 
paychecks or by making quarterly estimated tax payments to the IRS or by
 a combination of both. Individuals do this because income taxes are <a href="https://www.irs.gov/payments/pay-as-you-go-so-you-wont-owe-a-guide-to-withholding-estimated-taxes-and-ways-to-avoid-the-estimated-tax-penalty">pay-as-you-go</a>, meaning taxpayers need to pay most of their tax during the year as income is earned or received.

Taxpayers who earn or receive income that is not subject to <a href="https://www.irs.gov/payments/tax-withholding">tax withholding</a> such as self-employed people or independent contractors should pay their taxes quarterly to the IRS.

In addition, people who owed tax when they filed their current year 
tax return often find themselves in the same situation again when they 
file the next year. Taxpayers in this situation normally include:

The IRS reminds people that most income is taxable. This includes unemployment income, refund interest and income from the <a href="https://www.irs.gov/businesses/gig-economy-tax-center">gig economy</a> and <a href="https://www.irs.gov/businesses/small-businesses-self-employed/digital-assets">digital assets</a>.
 When estimating quarterly tax payments, taxpayers should include all 
forms of earned income, including from part-time work, side jobs or the 
sale of goods.

Also, various financial transactions, especially late in the year, 
can often have an unexpected tax impact. Examples include year-end and 
holiday bonuses, stock dividends, capital gain distributions from mutual
 funds, and stocks, bonds, virtual currency, real estate or other 
property sold at a profit.

On December 23, 2022, the IRS announced that calendar year 2022 will 
be treated as a transition year for the reduced reporting threshold of 
$600. For calendar year 2022, third-party settlement organizations who 
issue <a href="https://www.irs.gov/newsroom/irs-announces-delay-for-implementation-of-600-reporting-threshold-for-third-party-payment-platforms-forms-1099-k">Forms 1099-K</a>
 are only required to report transactions where gross payments exceed 
$20,000 and there are more than 200 transactions. Last week, the IRS 
also issued <a href="https://www.irs.gov/payments/form-1099-k-frequently-asked-questions">Frequently Asked Questions</a> to help people who may receive Forms 1099-K.

Reporting does not impact a taxpayer's responsibility to accurately 
report all income, whether or not they receive a Form 1099-K or other 
information return (such as Form 1099-MISC, Miscellaneous Information; 
Form 1099-NEC, Nonemployee Compensation; etc.).

The fastest and easiest way to make an estimated tax payment is to do so electronically using IRS <a href="https://www.irs.gov/payments/direct-pay">Direct Pay</a>. Taxpayers can schedule a payment in advance of the January deadline.

Taxpayers can now also make a payment through their <a href="https://www.irs.gov/payments/your-online-account">IRS Online Account</a>. There they can see their payment history, any pending or recent payments and other useful tax information. The <a href="https://www.irs.gov/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Filing Tax Payment System</a>, or EFTPS, is an excellent choice as well.

The IRS does not charge a fee for these services. Plus, using these 
or other electronic payment options ensures that a payment gets credited
 promptly. More information on other payment options is available at <a href="https://www.irs.gov/payments">Pay Online</a>.

Either payment method—withholding or estimated tax payments—or a 
combination of the two, can help avoid a surprise tax bill at tax time 
and the <a href="https://www.irs.gov/payments/penalties">accompanying penalty</a> that often applies.

If a taxpayer failed to make required quarterly estimated tax 
payments earlier in the year, making a payment soon to cover these 
missed payments will usually lessen and may even eliminate any possible 
penalty.

Stay current using the Withholding Estimator

The <a href="https://www.irs.gov/individuals/tax-withholding-estimator">Tax Withholding Estimator</a>,
 available on IRS.gov, can often help people determine if they need to 
make an estimated tax payment. It also helps people calculate the 
correct amount of tax to withhold throughout the year based on their 
complete set of tax facts and circumstances.

Alternatively, taxpayers can use the worksheet included with estimated tax <a href="https://www.irs.gov/forms-pubs/form-1040-es-estimated-tax-for-individuals">Form 1040-ES</a>, or read through <a href="https://www.irs.gov/forms-pubs/about-publication-505">Publication 505, Tax Withholding and Estimated Tax</a>, available on IRS.gov. Both are excellent resources.

It's never too early to get ready for the tax-filing season. For more tips and resources, check out the <a href="https://www.irs.gov/individuals/steps-to-take-now-to-get-a-jump-on-next-years-taxes">Get Ready</a> page on IRS.gov.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — Many taxpayers make quarterly <a href="https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes">estimated tax payments</a>
 during the year to stay current on their taxes, but many who should 
overlook this step. The Internal Revenue Service today urged those who 
paid too little tax in 2022 to make a fourth quarter payment on or 
before January 17 to avoid an unexpected potential tax bill or penalty 
when they file in 2023.Taxes are normally paid throughout the year by withholding tax from 
paychecks or by making quarterly estimated tax payments to the IRS or by
 a combination of both. Individuals do this because income taxes are <a href="https://www.irs.gov/payments/pay-as-you-go-so-you-wont-owe-a-guide-to-withholding-estimated-taxes-and-ways-to-avoid-the-estimated-tax-penalty">pay-as-you-go</a>, meaning taxpayers need to pay most of their tax during the year as income is earned or received.<h2>Who needs to make a payment?</h2>Taxpayers who earn or receive income that is not subject to <a href="https://www.irs.gov/payments/tax-withholding">tax withholding</a> such as self-employed people or independent contractors should pay their taxes quarterly to the IRS.In addition, people who owed tax when they filed their current year 
tax return often find themselves in the same situation again when they 
file the next year. Taxpayers in this situation normally include:<ul>
 <li>Those who itemized in the past but are now taking the standard deduction,</li><li>Two wage-earner households,</li><li>Employees with non-wage sources of income such as dividends,</li><li>Those with complex tax situations and/or</li><li>Those who failed to increase their tax withholding.</li>
 </ul><h2>What's taxable?</h2>The IRS reminds people that most income is taxable. This includes unemployment income, refund interest and income from the <a href="https://www.irs.gov/businesses/gig-economy-tax-center">gig economy</a> and <a href="https://www.irs.gov/businesses/small-businesses-self-employed/digital-assets">digital assets</a>.
 When estimating quarterly tax payments, taxpayers should include all 
forms of earned income, including from part-time work, side jobs or the 
sale of goods.Also, various financial transactions, especially late in the year, 
can often have an unexpected tax impact. Examples include year-end and 
holiday bonuses, stock dividends, capital gain distributions from mutual
 funds, and stocks, bonds, virtual currency, real estate or other 
property sold at a profit.<h2>Delay in requirement for Forms 1099-K</h2>On December 23, 2022, the IRS announced that calendar year 2022 will 
be treated as a transition year for the reduced reporting threshold of 
$600. For calendar year 2022, third-party settlement organizations who 
issue <a href="https://www.irs.gov/newsroom/irs-announces-delay-for-implementation-of-600-reporting-threshold-for-third-party-payment-platforms-forms-1099-k">Forms 1099-K</a>
 are only required to report transactions where gross payments exceed 
$20,000 and there are more than 200 transactions. Last week, the IRS 
also issued <a href="https://www.irs.gov/payments/form-1099-k-frequently-asked-questions">Frequently Asked Questions</a> to help people who may receive Forms 1099-K.Reporting does not impact a taxpayer's responsibility to accurately 
report all income, whether or not they receive a Form 1099-K or other 
information return (such as Form 1099-MISC, Miscellaneous Information; 
Form 1099-NEC, Nonemployee Compensation; etc.).<h2>How to make an estimated tax payment</h2>The fastest and easiest way to make an estimated tax payment is to do so electronically using IRS <a href="https://www.irs.gov/payments/direct-pay">Direct Pay</a>. Taxpayers can schedule a payment in advance of the January deadline.Taxpayers can now also make a payment through their <a href="https://www.irs.gov/payments/your-online-account">IRS Online Account</a>. There they can see their payment history, any pending or recent payments and other useful tax information. The <a href="https://www.irs.gov/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Filing Tax Payment System</a>, or EFTPS, is an excellent choice as well.The IRS does not charge a fee for these services. Plus, using these 
or other electronic payment options ensures that a payment gets credited
 promptly. More information on other payment options is available at <a href="https://www.irs.gov/payments">Pay Online</a>.<h2>Act now to avoid a penalty</h2>Either payment method—withholding or estimated tax payments—or a 
combination of the two, can help avoid a surprise tax bill at tax time 
and the <a href="https://www.irs.gov/payments/penalties">accompanying penalty</a> that often applies.If a taxpayer failed to make required quarterly estimated tax 
payments earlier in the year, making a payment soon to cover these 
missed payments will usually lessen and may even eliminate any possible 
penalty.<h2>Stay current using the Withholding Estimator</h2>The <a href="https://www.irs.gov/individuals/tax-withholding-estimator">Tax Withholding Estimator</a>,
 available on IRS.gov, can often help people determine if they need to 
make an estimated tax payment. It also helps people calculate the 
correct amount of tax to withhold throughout the year based on their 
complete set of tax facts and circumstances.Alternatively, taxpayers can use the worksheet included with estimated tax <a href="https://www.irs.gov/forms-pubs/form-1040-es-estimated-tax-for-individuals">Form 1040-ES</a>, or read through <a href="https://www.irs.gov/forms-pubs/about-publication-505">Publication 505, Tax Withholding and Estimated Tax</a>, available on IRS.gov. Both are excellent resources.<h2>Planning ahead</h2>It's never too early to get ready for the tax-filing season. For more tips and resources, check out the <a href="https://www.irs.gov/individuals/steps-to-take-now-to-get-a-jump-on-next-years-taxes">Get Ready</a> page on IRS.gov.

Final 2022 quarterly estimated tax payment deadline looms

By JONEL ALECCIA AP Health Writer

The number of young kids, especially toddlers, who accidentally ate 
marijuana-laced treats rose sharply over five years as pot became legal 
in more places in the U.S., according to a study published Tuesday.

More
 than 7,000 confirmed cases of kids younger than 6 eating marijuana 
edibles were reported to the nation’s poison control centers between 
2017 and 2021, climbing from about 200 to more than 3,000 per year.

Nearly a quarter of the children wound up hospitalized, some seriously ill, according to a new analysis in the <a href="https://publications.aap.org/pediatrics/article/doi/10.1542/peds.2022-057761/190427/Pediatric-Edible-Cannabis-Exposures-and-Acute">journal Pediatrics.</a>

And
 those are just the reported cases, said Dr. Marit Tweet, a medical 
toxicologist with the Southern Illinois School of Medicine, who led the 
study.

Cases of kids eating pot products such as candies, 
chocolate and cookies have coincided with more states allowing medical 
and recreational cannabis use. Currently <a href="https://www.ncsl.org/research/health/state-medical-marijuana-laws.aspx">37 U.S. states permit use of marijuana</a> for medical purposes and 21 states regulate adult recreational use.

Tweet called for greater vigilance by parents and for <a href="https://apnews.com/article/health-north-america-us-news-ap-top-news-denver-6592113466a34285bec1f5e3455f20ef">more laws like those adopted by several states</a> to make pot products — often packaged to look like kids’ candies and snacks — less appealing and accessible to children.

“When
 it’s in a candy form or cookies, people don’t think of it in the same 
way as household chemicals or other things a child could get into,” she 
said. “But people should really be thinking of it as a medication.”

Tweet
 and her colleagues analyzed reports to the National Poison Data System,
 which includes the nation’s 55 regional poison control centers. More 
than half of the children were toddlers, ages 2 and 3, the study showed.
 More than 90% got the edibles at home.

“They’re the ones starting to explore and to get up and move around,” she said.

Of
 more than 7,000 reports, researchers were able to track the outcomes of
 nearly 5,000 cases. They found that nearly 600 kids, or about 8%, were 
admitted to critical care units, most often with depressed breathing or 
even coma. Nearly 15% were admitted to non-critical care units and more 
than a third were seen in emergency rooms. Drowsiness, breathing 
problems, fast heart rate and vomiting were the most common symptoms.

The
 results are not surprising, said Dr. Brian Schultz, a pediatric 
emergency physician at Johns Hopkins Medicine in Baltimore. He 
previously worked at Children’s National Hospital in Washington, D.C., 
where he and his colleagues treated kids who had eaten pot edibles 
“almost on a daily basis,” he said.

Reports and hospitalizations 
rose during the last two years of the study, during the COVID-19 
pandemic. More children were at home, with more opportunities to find 
pot treats, Tweet said. With marijuana more widely legal, parents may 
have felt less stigma seeking help from poison centers and health care 
providers, she added.

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/1/1672776319484.jpg" alt="Image courtesy of Pixabay" />
 <figcaption>Image courtesy of Pixabay</figcaption>
 </figure>By JONEL ALECCIA AP Health WriterThe number of young kids, especially toddlers, who accidentally ate 
marijuana-laced treats rose sharply over five years as pot became legal 
in more places in the U.S., according to a study published Tuesday.More
 than 7,000 confirmed cases of kids younger than 6 eating marijuana 
edibles were reported to the nation’s poison control centers between 
2017 and 2021, climbing from about 200 to more than 3,000 per year.Nearly a quarter of the children wound up hospitalized, some seriously ill, according to a new analysis in the <a href="https://publications.aap.org/pediatrics/article/doi/10.1542/peds.2022-057761/190427/Pediatric-Edible-Cannabis-Exposures-and-Acute">journal Pediatrics.</a>And
 those are just the reported cases, said Dr. Marit Tweet, a medical 
toxicologist with the Southern Illinois School of Medicine, who led the 
study.Cases of kids eating pot products such as candies, 
chocolate and cookies have coincided with more states allowing medical 
and recreational cannabis use. Currently <a href="https://www.ncsl.org/research/health/state-medical-marijuana-laws.aspx">37 U.S. states permit use of marijuana</a> for medical purposes and 21 states regulate adult recreational use.Tweet called for greater vigilance by parents and for <a href="https://apnews.com/article/health-north-america-us-news-ap-top-news-denver-6592113466a34285bec1f5e3455f20ef">more laws like those adopted by several states</a> to make pot products — often packaged to look like kids’ candies and snacks — less appealing and accessible to children.“When
 it’s in a candy form or cookies, people don’t think of it in the same 
way as household chemicals or other things a child could get into,” she 
said. “But people should really be thinking of it as a medication.”Tweet
 and her colleagues analyzed reports to the National Poison Data System,
 which includes the nation’s 55 regional poison control centers. More 
than half of the children were toddlers, ages 2 and 3, the study showed.
 More than 90% got the edibles at home.“They’re the ones starting to explore and to get up and move around,” she said.Of
 more than 7,000 reports, researchers were able to track the outcomes of
 nearly 5,000 cases. They found that nearly 600 kids, or about 8%, were 
admitted to critical care units, most often with depressed breathing or 
even coma. Nearly 15% were admitted to non-critical care units and more 
than a third were seen in emergency rooms. Drowsiness, breathing 
problems, fast heart rate and vomiting were the most common symptoms.The
 results are not surprising, said Dr. Brian Schultz, a pediatric 
emergency physician at Johns Hopkins Medicine in Baltimore. He 
previously worked at Children’s National Hospital in Washington, D.C., 
where he and his colleagues treated kids who had eaten pot edibles 
“almost on a daily basis,” he said.Reports and hospitalizations 
rose during the last two years of the study, during the COVID-19 
pandemic. More children were at home, with more opportunities to find 
pot treats, Tweet said. With marijuana more widely legal, parents may 
have felt less stigma seeking help from poison centers and health care 
providers, she added.

As legal pot grows, more kids sickened by edibles at home

WASHINGTON (AP) — Sherlock Holmes is finally free to the American public in 2023.

The long-running contested copyright dispute over Sir Arthur Conan Doyle's tales of a whipsmart detective — which has even ensnared Enola Holmes — will finally come to an end as the 1927 copyrights that expired Jan. 1 include Conan Doyle's last Sherlock Holmes work.

Alongside the short-story collection "The Case-Book of Sherlock Holmes," books such as Virginia Woolf's "To The Lighthouse," Ernest Hemingway's "Men Without Women," William Faulkner's "Mosquitoes" and Agatha Christie's "The Big Four" — an Hercule Poirot mystery — will become public domain as the calendar turns to 2023.

Once a work enters the public domain it can legally be shared, performed, reused, repurposed or sampled without permission or cost. The works from 1927 were originally supposed to be copyrighted for 75 years, but the 1998 Copyright Term Extension Act delayed opening them up for an additional 20 years.

While many prominent works on the list used those extra two decades to earn their copyright holders good money, a Duke University expert says the copyright protections also applied to "all of the works whose commercial viability had long subsided."

"For the vast majority—probably 99%—of works from 1927, no copyright holder financially benefited from continued copyright. Yet they remained off limits, for no good reason," Jennifer Jenkins, director of Duke's Center for the Study of the Public Domain, wrote in a blog post heralding "Public Domain Day 2023."

That long U.S. copyright period meant many works that would now become available have long since been lost, because they were not profitable to maintain by the legal owners, but couldn't be used by others. On the Duke list are such "lost" films like Victor Fleming's "The Way of All Flesh" and Tod Browning's "London After Midnight."

1927 portended the silent film era's end with the release of the first "talkie" — a film with dialogue in it. That was "The Jazz Singer," the historic first feature-length film with synchronized dialogue also notorious for Al Jolson's blackface performance.

In addition to the Alan Crosland-directed film, other movies like "Wings" — directed by William A. Wellman and the "outstanding production" winner at the very first Oscars — and Fritz Lang's seminal science-fiction classic "Metropolis" will enter the public domain.

Musical compositions — the music and lyrics found on sheet music, not the sound recordings — on the list include hits from Broadway musicals like "Funny Face" and jazz standards from the likes of legends like Louis Armstrong and Duke Ellington, in addition to Irving Berlin's "Puttin' on the Ritz" and "(I Scream You Scream, We All Scream for) Ice Cream" by Howard Johnson, Billy Moll and Robert A. King.

Duke's Center for the Public Domain highlighted notable books, movies and musical compositions entering the public domain — just a fraction of the thousands due to be unleashed in 2023.

— "The Gangs of New York," by Herbert Asbury (original publication)

— "Death Comes for the Archbishop," by Willa Cather

— "The Tower Treasure," the first Hardy Boys mystery by the pseudonymous Franklin W. Dixon

— "The Case-Book of Sherlock Holmes," by Arthur Conan Doyle

— "Men Without Women," by Ernest Hemingway

— "Der Steppenwolf," by Herman Hesse (in German)

— "Amerika," by Franz Kafka (in German)

— "Now We Are Six," by A.A. Milne with illustrations from E.H. Shepard

— "Le Temps retrouvé," by Marcel Proust (in French)

— "The Bridge of San Luis Rey," by Thornton Wilder

— "To The Lighthouse," by Virginia Woolf

— "7th Heaven," directed by Frank Borzage

— "The Battle of the Century," a Laurel and Hardy film directed by Clyde Bruckman

— "The Kid Brother," directed by Ted Wilde

— "The Jazz Singer," directed by Alan Crosland

— "The Lodger: A Story of the London Fog," directed by Alfred Hitchcock

— "Wings," directed by William A. Wellman

— "Back Water Blues," "Preaching the Blues" and "Foolish Man Blues" (Bessie Smith)

— "The Best Things in Life Are Free," from the musical "Good News" (George Gard "Buddy" De Sylva, Lew Brown, Ray Henderson)

— "Billy Goat Stomp," "Hyena Stomp" and "Jungle Blues" (Ferdinand Joseph Morton)

— "Black and Tan Fantasy" and "East St. Louis Toodle-O" (Bub Miley, Duke Ellington)

— "Can't Help Lovin' Dat Man" and "Ol' Man River," from the musical "Show Boat" (Oscar Hammerstein II, Jerome Kern)

— "Funny Face" and "'S Wonderful," from the musical "Funny Face" (Ira and George Gershwin)

— "(I Scream You Scream, We All Scream for) Ice Cream" (Howard Johnson, Billy Moll, Robert A. King)

— "Mississippi Mud" (Harry Barris, James Cavanaugh)

— "My Blue Heaven" (George Whiting, Walter Donaldson)

— "Potato Head Blues" and Gully Low Blues" (Louis Armstrong)

— "Puttin' on the Ritz" (Irving Berlin)

— "Rusty Pail Blues," "Sloppy Water Blues" and "Soothin' Syrup Stomp" (Thomas Waller)

<figure>
 <img src="https://media.eaglewebservices.com/public/2023/1/1672634131882.jpeg" alt="Image from Special Collections Toronto Public Library, Toronto, Canada, Public domain, via Wikimedia Commons" />
 <figcaption>Image from Special Collections Toronto Public Library, Toronto, Canada, Public domain, via Wikimedia Commons</figcaption>
 </figure>WASHINGTON (AP) — Sherlock Holmes is finally free to the American public in 2023.The long-running contested copyright dispute over Sir Arthur Conan Doyle's tales of a whipsmart detective — which has even ensnared Enola Holmes — will finally come to an end as the 1927 copyrights that expired Jan. 1 include Conan Doyle's last Sherlock Holmes work.Alongside the short-story collection "The Case-Book of Sherlock Holmes," books such as Virginia Woolf's "To The Lighthouse," Ernest Hemingway's "Men Without Women," William Faulkner's "Mosquitoes" and Agatha Christie's "The Big Four" — an Hercule Poirot mystery — will become public domain as the calendar turns to 2023.Once a work enters the public domain it can legally be shared, performed, reused, repurposed or sampled without permission or cost. The works from 1927 were originally supposed to be copyrighted for 75 years, but the 1998 Copyright Term Extension Act delayed opening them up for an additional 20 years.While many prominent works on the list used those extra two decades to earn their copyright holders good money, a Duke University expert says the copyright protections also applied to "all of the works whose commercial viability had long subsided.""For the vast majority—probably 99%—of works from 1927, no copyright holder financially benefited from continued copyright. Yet they remained off limits, for no good reason," Jennifer Jenkins, director of Duke's Center for the Study of the Public Domain, wrote in a blog post heralding "Public Domain Day 2023."That long U.S. copyright period meant many works that would now become available have long since been lost, because they were not profitable to maintain by the legal owners, but couldn't be used by others. On the Duke list are such "lost" films like Victor Fleming's "The Way of All Flesh" and Tod Browning's "London After Midnight."1927 portended the silent film era's end with the release of the first "talkie" — a film with dialogue in it. That was "The Jazz Singer," the historic first feature-length film with synchronized dialogue also notorious for Al Jolson's blackface performance.In addition to the Alan Crosland-directed film, other movies like "Wings" — directed by William A. Wellman and the "outstanding production" winner at the very first Oscars — and Fritz Lang's seminal science-fiction classic "Metropolis" will enter the public domain.Musical compositions — the music and lyrics found on sheet music, not the sound recordings — on the list include hits from Broadway musicals like "Funny Face" and jazz standards from the likes of legends like Louis Armstrong and Duke Ellington, in addition to Irving Berlin's "Puttin' on the Ritz" and "(I Scream You Scream, We All Scream for) Ice Cream" by Howard Johnson, Billy Moll and Robert A. King.Duke's Center for the Public Domain highlighted notable books, movies and musical compositions entering the public domain — just a fraction of the thousands due to be unleashed in 2023.BOOKS— "The Gangs of New York," by Herbert Asbury (original publication)— "Death Comes for the Archbishop," by Willa Cather— "The Big Four," by Agatha Christie— "The Tower Treasure," the first Hardy Boys mystery by the pseudonymous Franklin W. Dixon— "The Case-Book of Sherlock Holmes," by Arthur Conan Doyle— "Copper Sun," by Countee Cullen— "Mosquitoes," by William Faulkner— "Men Without Women," by Ernest Hemingway— "Der Steppenwolf," by Herman Hesse (in German)— "Amerika," by Franz Kafka (in German)— "Now We Are Six," by A.A. Milne with illustrations from E.H. Shepard— "Le Temps retrouvé," by Marcel Proust (in French)— "Twilight Sleep," by Edith Wharton— "The Bridge of San Luis Rey," by Thornton Wilder— "To The Lighthouse," by Virginia WoolfMOVIES— "7th Heaven," directed by Frank Borzage— "The Battle of the Century," a Laurel and Hardy film directed by Clyde Bruckman— "The Kid Brother," directed by Ted Wilde— "The Jazz Singer," directed by Alan Crosland— "The Lodger: A Story of the London Fog," directed by Alfred Hitchcock— "Metropolis," directed by Fritz Lang— "Sunrise," directed by F.W. Murnau— "Upstream," directed by John Ford— "Wings," directed by William A. WellmanMUSICAL COMPOSITIONS— "Back Water Blues," "Preaching the Blues" and "Foolish Man Blues" (Bessie Smith)— "The Best Things in Life Are Free," from the musical "Good News" (George Gard "Buddy" De Sylva, Lew Brown, Ray Henderson)— "Billy Goat Stomp," "Hyena Stomp" and "Jungle Blues" (Ferdinand Joseph Morton)— "Black and Tan Fantasy" and "East St. Louis Toodle-O" (Bub Miley, Duke Ellington)— "Can't Help Lovin' Dat Man" and "Ol' Man River," from the musical "Show Boat" (Oscar Hammerstein II, Jerome Kern)— "Diane" (Erno Rapee, Lew Pollack)— "Funny Face" and "'S Wonderful," from the musical "Funny Face" (Ira and George Gershwin)— "(I Scream You Scream, We All Scream for) Ice Cream" (Howard Johnson, Billy Moll, Robert A. King)— "Mississippi Mud" (Harry Barris, James Cavanaugh)— "My Blue Heaven" (George Whiting, Walter Donaldson)— "Potato Head Blues" and Gully Low Blues" (Louis Armstrong)— "Puttin' on the Ritz" (Irving Berlin)— "Rusty Pail Blues," "Sloppy Water Blues" and "Soothin' Syrup Stomp" (Thomas Waller)

2023 public domain debuts include last Sherlock Holmes work

Final goodbye: The influential people we lost in 2022

WASHINGTON — The Internal Revenue Service this week issued the 2023 
optional standard mileage rates used to calculate the deductible costs 
of operating an automobile for business, charitable, medical or moving 
purposes.

Beginning on January 1, 2023, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:

These rates apply to electric and hybrid-electric automobiles, as well as gasoline and diesel-powered vehicles.

The standard mileage rate for business use is based on an annual 
study of the fixed and variable costs of operating an automobile. The 
rate for medical and moving purposes is based on the variable costs.

It is important to note that under the Tax Cuts and Jobs Act, 
taxpayers cannot claim a miscellaneous itemized deduction for 
unreimbursed employee travel expenses. Taxpayers also cannot claim a 
deduction for moving expenses, unless they are members of the Armed 
Forces on active duty moving under orders to a permanent change of 
station. For more details see <a href="https://www.irs.gov/taxtopics/tc455">Moving Expenses for Members of the Armed Forces</a>.

Taxpayers always have the option of calculating the actual costs of 
using their vehicle rather than using the standard mileage rates.

Taxpayers can use the standard mileage rate but generally must opt to
 use it in the first year the car is available for business use. Then, 
in later years, they can choose either the standard mileage rate or 
actual expenses. Leased vehicles must use the standard mileage rate 
method for the entire lease period (including renewals) if the standard 
mileage rate is chosen.

<a href="https://www.irs.gov/pub/irs-drop/n-23-03.pdf">Notice 2023-03</a>PDF
 contains the optional 2023 standard mileage rates, as well as the 
maximum automobile cost used to calculate the allowance under a fixed 
and variable rate (FAVR) plan. In addition, the notice provides the 
maximum fair market value of employer-provided automobiles first made 
available to employees for personal use in calendar year 2023 for which 
employers may use the fleet-average valuation rule in or the vehicle 
cents-per-mile valuation rule.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRS&nbsp;WASHINGTON — The Internal Revenue Service this week issued the 2023 
optional standard mileage rates used to calculate the deductible costs 
of operating an automobile for business, charitable, medical or moving 
purposes.Beginning on January 1, 2023, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:<ul>
 <li>65.5 cents per mile driven for business use, up 3 cents from the midyear increase setting the rate for the second half of 2022.</li><li>22 cents per mile driven for medical or moving purposes for 
qualified active-duty members of the Armed Forces, consistent with the 
increased midyear rate set for the second half of 2022.</li><li>14 cents per mile driven in service of charitable organizations; the rate is set by statute and remains unchanged from 2022.</li>
 </ul>These rates apply to electric and hybrid-electric automobiles, as well as gasoline and diesel-powered vehicles.The standard mileage rate for business use is based on an annual 
study of the fixed and variable costs of operating an automobile. The 
rate for medical and moving purposes is based on the variable costs.It is important to note that under the Tax Cuts and Jobs Act, 
taxpayers cannot claim a miscellaneous itemized deduction for 
unreimbursed employee travel expenses. Taxpayers also cannot claim a 
deduction for moving expenses, unless they are members of the Armed 
Forces on active duty moving under orders to a permanent change of 
station. For more details see <a href="https://www.irs.gov/taxtopics/tc455">Moving Expenses for Members of the Armed Forces</a>.Taxpayers always have the option of calculating the actual costs of 
using their vehicle rather than using the standard mileage rates.Taxpayers can use the standard mileage rate but generally must opt to
 use it in the first year the car is available for business use. Then, 
in later years, they can choose either the standard mileage rate or 
actual expenses. Leased vehicles must use the standard mileage rate 
method for the entire lease period (including renewals) if the standard 
mileage rate is chosen.<a href="https://www.irs.gov/pub/irs-drop/n-23-03.pdf">Notice 2023-03</a>PDF
 contains the optional 2023 standard mileage rates, as well as the 
maximum automobile cost used to calculate the allowance under a fixed 
and variable rate (FAVR) plan. In addition, the notice provides the 
maximum fair market value of employer-provided automobiles first made 
available to employees for personal use in calendar year 2023 for which 
employers may use the fleet-average valuation rule in or the vehicle 
cents-per-mile valuation rule.

IRS hikes rates again for business mileage

WASHINGTON — The Internal Revenue Service today announced a delay in 
reporting thresholds for third-party settlement organizations set to 
take effect for the upcoming tax filing season.

As a result of this delay, third-party settlement organizations will 
not be required to report tax year 2022 transactions on a Form 1099-K to
 the IRS or the payee for the lower, $600 threshold amount enacted as 
part of the American Rescue Plan of 2021.

As part of this, the IRS released guidance today outlining that 
calendar year 2022 will be a transition period for implementation of the
 lowered threshold reporting for third-party settlement organizations 
(TPSOs) that would have generated Form 1099-Ks for taxpayers.

"The IRS and Treasury heard a number of concerns regarding the 
timeline of implementation of these changes under the American Rescue 
Plan," said Acting IRS Commissioner Doug O'Donnell. "To help smooth the 
transition and ensure clarity for taxpayers, tax professionals and 
industry, the IRS will delay implementation of the 1099-K changes. The 
additional time will help reduce confusion during the upcoming 2023 tax 
filing season and provide more time for taxpayers to prepare and 
understand the new reporting requirements."

The American Rescue Plan of 2021 changed the reporting threshold for 
TPSOs. The new threshold for business transactions is $600 per year; 
changed from the previous threshold of more than 200 transactions per 
year, exceeding an aggregate amount of $20,000. The law is not intended 
to track personal transactions such as sharing the cost of a car ride or
 meal, birthday or holiday gifts, or paying a family member or another 
for a household bill.

Under the law, beginning January 1, 2023, a TPSO is required to 
report third-party network transactions paid in 2022 with any 
participating payee that exceed a minimum threshold of $600 in aggregate
 payments, regardless of the number of transactions. TPSOs report these 
transactions by providing individual payee's an IRS <a href="https://www.irs.gov/businesses/understanding-your-form-1099-k">Form 1099-K, Payment Card and Third-Party Network Transactions</a>.

The transition period described in <a href="https://www.irs.gov/pub/irs-drop/n-2023-10.pdf">Notice 2023-10</a>PDF,
 delays the reporting of transactions in excess of $600 to transactions 
that occur after calendar year 2022. The transition period is intended 
to facilitate an orderly transition for TPSO tax compliance, as well as 
individual payee compliance with income tax reporting. A participating 
payee, in the case of a third-party network transaction, is any person 
who accepts payment from a third-party settlement organization for a 
business transaction.

The change under the law is hugely important because tax compliance 
is higher when amounts are subject to information reporting, like the 
Form 1099-K. However, the IRS noted it must be managed carefully to help
 ensure that 1099-Ks are only issued to taxpayers who should receive 
them. In addition, it's important that taxpayers understand what to do 
as a result of this reporting, and tax preparers and software providers 
have the information they need to assist taxpayers.

Additional details on the delay will be available in the near future 
along with additional information to help taxpayers and the industry. 
For taxpayers who may have already received a 1099-K as a result of the 
statutory changes, the IRS is working rapidly to provide instructions 
and clarity so that taxpayers understand what to do.

The IRS also noted that the existing 1099-K reporting threshold of 
$20,000 in payments from over 200 transactions will remain in effect.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service today announced a delay in 
reporting thresholds for third-party settlement organizations set to 
take effect for the upcoming tax filing season.As a result of this delay, third-party settlement organizations will 
not be required to report tax year 2022 transactions on a Form 1099-K to
 the IRS or the payee for the lower, $600 threshold amount enacted as 
part of the American Rescue Plan of 2021.As part of this, the IRS released guidance today outlining that 
calendar year 2022 will be a transition period for implementation of the
 lowered threshold reporting for third-party settlement organizations 
(TPSOs) that would have generated Form 1099-Ks for taxpayers."The IRS and Treasury heard a number of concerns regarding the 
timeline of implementation of these changes under the American Rescue 
Plan," said Acting IRS Commissioner Doug O'Donnell. "To help smooth the 
transition and ensure clarity for taxpayers, tax professionals and 
industry, the IRS will delay implementation of the 1099-K changes. The 
additional time will help reduce confusion during the upcoming 2023 tax 
filing season and provide more time for taxpayers to prepare and 
understand the new reporting requirements."The American Rescue Plan of 2021 changed the reporting threshold for 
TPSOs. The new threshold for business transactions is $600 per year; 
changed from the previous threshold of more than 200 transactions per 
year, exceeding an aggregate amount of $20,000. The law is not intended 
to track personal transactions such as sharing the cost of a car ride or
 meal, birthday or holiday gifts, or paying a family member or another 
for a household bill.Under the law, beginning January 1, 2023, a TPSO is required to 
report third-party network transactions paid in 2022 with any 
participating payee that exceed a minimum threshold of $600 in aggregate
 payments, regardless of the number of transactions. TPSOs report these 
transactions by providing individual payee's an IRS <a href="https://www.irs.gov/businesses/understanding-your-form-1099-k">Form 1099-K, Payment Card and Third-Party Network Transactions</a>.The transition period described in <a href="https://www.irs.gov/pub/irs-drop/n-2023-10.pdf">Notice 2023-10</a>PDF,
 delays the reporting of transactions in excess of $600 to transactions 
that occur after calendar year 2022. The transition period is intended 
to facilitate an orderly transition for TPSO tax compliance, as well as 
individual payee compliance with income tax reporting. A participating 
payee, in the case of a third-party network transaction, is any person 
who accepts payment from a third-party settlement organization for a 
business transaction.The change under the law is hugely important because tax compliance 
is higher when amounts are subject to information reporting, like the 
Form 1099-K. However, the IRS noted it must be managed carefully to help
 ensure that 1099-Ks are only issued to taxpayers who should receive 
them. In addition, it's important that taxpayers understand what to do 
as a result of this reporting, and tax preparers and software providers 
have the information they need to assist taxpayers.Additional details on the delay will be available in the near future 
along with additional information to help taxpayers and the industry. 
For taxpayers who may have already received a 1099-K as a result of the 
statutory changes, the IRS is working rapidly to provide instructions 
and clarity so that taxpayers understand what to do.The IRS also noted that the existing 1099-K reporting threshold of 
$20,000 in payments from over 200 transactions will remain in effect.

IRS will delay reporting requirement for third-party payments

Each year, NORAD — the North American Aerospace Defense Command — keeps its eyes peeled for the jolly old elf's flight.

Click <a href="https://www.noradsanta.org/en/">HERE</a> to track Santa's trek in real time.

NORAD, the North American Aerospace Defense Command, is responsible for monitoring and defending the skies above North America.

But the Colorado Springs, Colorado-based agency also runs the NORAD Tracks Santa service, which allows people to follow his Christmas journey through its&nbsp;<a href="https://www.noradsanta.org/en/index.html">noradsanta.org</a>&nbsp;website, social media channels and mobile app.

The agency this year plans to have about 1,500 volunteers working on Christmas Eve to field phone calls from children who want to know Santa’s location and delivery schedule.

Lt. General David Nahom, a NORAD official based in Anchorage, Alaska, said the pandemic has not affected Santa’s busy delivery schedule and he doesn’t expect any impact this weekend.

Merry Christmas from the Post News Network!

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/12/1671230483535.jpeg" alt="" />
 <figcaption></figcaption>
 </figure>Each year, NORAD — the North American Aerospace Defense Command — keeps its eyes peeled for the jolly old elf's flight.Click <a href="https://www.noradsanta.org/en/">HERE</a> to track Santa's trek in real time.NORAD, the North American Aerospace Defense Command, is responsible for monitoring and defending the skies above North America.But the Colorado Springs, Colorado-based agency also runs the NORAD Tracks Santa service, which allows people to follow his Christmas journey through its&nbsp;<a href="https://www.noradsanta.org/en/index.html">noradsanta.org</a>&nbsp;website, social media channels and mobile app.The agency this year plans to have about 1,500 volunteers working on Christmas Eve to field phone calls from children who want to know Santa’s location and delivery schedule.Lt. General David Nahom, a NORAD official based in Anchorage, Alaska, said the pandemic has not affected Santa’s busy delivery schedule and he doesn’t expect any impact this weekend.Merry Christmas from the Post News Network!

🎄🛷 NORAD tracks Santa's flight around the world

DENVER — Running back <a href="https://www.instagram.com/p/ChA6lXqvkMX/?hl=en">Ronnie Hillman</a>, who was part of the Denver Broncos team that won Super Bowl 50, has died, his family said in a statement. He was 31.

Hillman's
 family posted on his Instagram account Wednesday that he was diagnosed 
in August with a rare form of kidney cancer called renal medullary 
carcinoma and was under hospice care. The family wrote <a href="https://www.instagram.com/p/CmdWs5hsGBA/?hl=en">hours later that he died surrounded</a> by family and close friends.

The Broncos expressed their condolences on <a href="https://twitter.com/jdberger27/status/1605937226914836481/photo/1">social media Thursday morning</a>.

After
 a standout career at San Diego State, Hillman was picked by the Broncos
 in the third round of the 2012 draft. He ran for 1,976 yards and 12 
touchdowns over his 56-game career, which included stints with the 
Minnesota Vikings and the Chargers while they were in San Diego.

Hillman
 led the Broncos in rushing with 863 yards during the 2015 regular 
season. It was a season that culminated with the Broncos beating Cam 
Newton and Carolina Panthers 24-10 in Super Bowl 50 at Levi’s Stadium in
 Santa Clara, California. Hillman had five carries for no yards in the 
game.

In their statement, the Broncos described Hillman as 
“soft-spoken with a warm smile and quiet intensity.” They added he “grew
 into a dynamic player and well-respected teammate.”

Hillman rushed for 3,243 yards and 36 TDs in two seasons at San Diego State.

“Our
 deepest condolences go out to Ronnie’s family. Although I only got to 
coach him one season, I’ll remember him as a great teammate and hard 
worker,” San Diego State coach Brady Hoke <a href="https://goaztecs.com/news/2022/12/21/football-statements-from-brady-hoke-and-john-david-wicker.aspx">said in a statement.</a>
 "Ronnie always came to practice with a smile on this face and his 
passion for the game was contagious. He’ll always be an Aztec for life.”

Added
 athletic director John David Wicker: “Ronnie helped resurrect San Diego
 State football in his two seasons in 2010 and 2011 and has recently 
been around the program offering wisdom and insight.”

Hillman's 
family explained in its initial post that his form of cancer affects 
“young African Americans with sickle cell trait. Unfortunately treatment
 has not been successful.”

Hours later, the family posted that he 
“quietly and peacefully transitioned today in the company of his family 
and close friends."

Associated PressDENVER — Running back <a href="https://www.instagram.com/p/ChA6lXqvkMX/?hl=en">Ronnie Hillman</a>, who was part of the Denver Broncos team that won Super Bowl 50, has died, his family said in a statement. He was 31.Hillman's
 family posted on his Instagram account Wednesday that he was diagnosed 
in August with a rare form of kidney cancer called renal medullary 
carcinoma and was under hospice care. The family wrote <a href="https://www.instagram.com/p/CmdWs5hsGBA/?hl=en">hours later that he died surrounded</a> by family and close friends.The Broncos expressed their condolences on <a href="https://twitter.com/jdberger27/status/1605937226914836481/photo/1">social media Thursday morning</a>.After
 a standout career at San Diego State, Hillman was picked by the Broncos
 in the third round of the 2012 draft. He ran for 1,976 yards and 12 
touchdowns over his 56-game career, which included stints with the 
Minnesota Vikings and the Chargers while they were in San Diego.Hillman
 led the Broncos in rushing with 863 yards during the 2015 regular 
season. It was a season that culminated with the Broncos beating Cam 
Newton and Carolina Panthers 24-10 in Super Bowl 50 at Levi’s Stadium in
 Santa Clara, California. Hillman had five carries for no yards in the 
game.In their statement, the Broncos described Hillman as 
“soft-spoken with a warm smile and quiet intensity.” They added he “grew
 into a dynamic player and well-respected teammate.”Hillman rushed for 3,243 yards and 36 TDs in two seasons at San Diego State.“Our
 deepest condolences go out to Ronnie’s family. Although I only got to 
coach him one season, I’ll remember him as a great teammate and hard 
worker,” San Diego State coach Brady Hoke <a href="https://goaztecs.com/news/2022/12/21/football-statements-from-brady-hoke-and-john-david-wicker.aspx">said in a statement.</a>
 "Ronnie always came to practice with a smile on this face and his 
passion for the game was contagious. He’ll always be an Aztec for life.”Added
 athletic director John David Wicker: “Ronnie helped resurrect San Diego
 State football in his two seasons in 2010 and 2011 and has recently 
been around the program offering wisdom and insight.”Hillman's 
family explained in its initial post that his form of cancer affects 
“young African Americans with sickle cell trait. Unfortunately treatment
 has not been successful.”Hours later, the family posted that he 
“quietly and peacefully transitioned today in the company of his family 
and close friends."

Former Bronco, Super Bowl champ Hillman dies at 31

By JOE REEDY AP Sports Writer

Fans will have to Google it beginning next season if they want to access the NFL's “Sunday Ticket” package.

The
 NFL announced an agreement on Thursday for Google to distribute the 
package of out-of-market Sunday afternoon games on YouTube TV and 
YouTube Primetime Channels.

The seven-year deal is worth a little 
more than $2 billion per season. The package has been on DirecTV since 
1994. The satellite provider has paid $1.5 billion per year on an 
eight-year contract that expires at the end of this season.

The 
NFL had been seeking $2.5 billion per season for the package. It could 
still reach that total since the league retains commercial rights to 
bars and restaurants and is in the midst of selling those rights.

Commissioner
 Roger Goodell said during an interview with CNBC over the summer that 
the next move for “Sunday Ticket” would be to a streaming service 
because that would be the best option for fans.

Goodell reiterated that with Thursday's announcement.

“For
 a number of years we have been focused on increased digital 
distribution of our games and this partnership is yet another example of
 us looking towards the future and building the next generation of NFL 
fans," he said in a statement.

It is the second time in less than 
two years that the NFL has partnered with a streaming service to air 
games. The league’s 11-year contract with Amazon Prime Video for 
Thursday night games started this season.

Besides Amazon, Apple and ESPN also expressed interest in “NFL Sunday Ticket.”

“As
 the ways fans enjoy NFL football evolve in a changing media landscape, 
partnerships with innovators like YouTube will ensure that more games 
are available to more fans," said New England Patriots owner Robert 
Kraft, who is also chairman of the NFL’s media committee. “This 
partnership will grow our game for future generations and allow them to 
follow their favorite sport.”

The NFL has had a presence on 
YouTube since 2015, when it launched its official NFL channel. That has 
increased to include channels for all 32 teams and 10 official league 
channels, including NFL Films, NFL Network and Mundo NFL.

NFL Network and NFL RedZone have been available to subscribers of YouTube TV since 2020.

“Through
 this expanded partnership with the NFL, viewers will now also be able 
to experience the game they love in compelling and innovative ways 
through YouTube TV or YouTube Primetime Channels," YouTube CEO Susan 
Wojcicki said in a statement. "We’re excited to continue our work with 
the NFL to make YouTube a great place for sports lovers everywhere.”

Starting
 next season, “NFL Sunday Ticket” will be available as an add-on package
 on YouTube TV and standalone a la carte on YouTube Primetime Channels.

Google
 said in June that YouTube TV, which was launched in 2017, had surpassed
 5 million accounts and was the biggest internet-based pay TV service in
 the U.S. That number includes users on free promotional trials.

YouTube
 Primetime Channels, which launched in November, is a service that 
allows users to subscribe and watch content from streaming services on 
the YouTube app.

Even with “Sunday Ticket” moving to YouTube, the 
price is not expected to substantially decrease due to contracts with 
CBS and Fox, which carry the Sunday afternoon games.

Viewers pay around $300-$400 a season for the package, which averages 2 million subscribers.

By JOE REEDY AP Sports WriterFans will have to Google it beginning next season if they want to access the NFL's “Sunday Ticket” package.The
 NFL announced an agreement on Thursday for Google to distribute the 
package of out-of-market Sunday afternoon games on YouTube TV and 
YouTube Primetime Channels.The seven-year deal is worth a little 
more than $2 billion per season. The package has been on DirecTV since 
1994. The satellite provider has paid $1.5 billion per year on an 
eight-year contract that expires at the end of this season.The 
NFL had been seeking $2.5 billion per season for the package. It could 
still reach that total since the league retains commercial rights to 
bars and restaurants and is in the midst of selling those rights.Commissioner
 Roger Goodell said during an interview with CNBC over the summer that 
the next move for “Sunday Ticket” would be to a streaming service 
because that would be the best option for fans.Goodell reiterated that with Thursday's announcement.“For
 a number of years we have been focused on increased digital 
distribution of our games and this partnership is yet another example of
 us looking towards the future and building the next generation of NFL 
fans," he said in a statement.It is the second time in less than 
two years that the NFL has partnered with a streaming service to air 
games. The league’s 11-year contract with Amazon Prime Video for 
Thursday night games started this season.Besides Amazon, Apple and ESPN also expressed interest in “NFL Sunday Ticket.”“As
 the ways fans enjoy NFL football evolve in a changing media landscape, 
partnerships with innovators like YouTube will ensure that more games 
are available to more fans," said New England Patriots owner Robert 
Kraft, who is also chairman of the NFL’s media committee. “This 
partnership will grow our game for future generations and allow them to 
follow their favorite sport.”The NFL has had a presence on 
YouTube since 2015, when it launched its official NFL channel. That has 
increased to include channels for all 32 teams and 10 official league 
channels, including NFL Films, NFL Network and Mundo NFL.NFL Network and NFL RedZone have been available to subscribers of YouTube TV since 2020.“Through
 this expanded partnership with the NFL, viewers will now also be able 
to experience the game they love in compelling and innovative ways 
through YouTube TV or YouTube Primetime Channels," YouTube CEO Susan 
Wojcicki said in a statement. "We’re excited to continue our work with 
the NFL to make YouTube a great place for sports lovers everywhere.”Starting
 next season, “NFL Sunday Ticket” will be available as an add-on package
 on YouTube TV and standalone a la carte on YouTube Primetime Channels.Google
 said in June that YouTube TV, which was launched in 2017, had surpassed
 5 million accounts and was the biggest internet-based pay TV service in
 the U.S. That number includes users on free promotional trials.YouTube
 Primetime Channels, which launched in November, is a service that 
allows users to subscribe and watch content from streaming services on 
the YouTube app.Even with “Sunday Ticket” moving to YouTube, the 
price is not expected to substantially decrease due to contracts with 
CBS and Fox, which carry the Sunday afternoon games.Viewers pay around $300-$400 a season for the package, which averages 2 million subscribers.

NFL 'Sunday Ticket' headed to YouTube beginning next season

By NICOLE WINFIELD Associated Press

VATICAN
 CITY — Pope Francis warned Vatican bureaucrats on Thursday to 
beware the devil that lurks among them, saying it is an “elegant demon” 
that works in people who have a rigid, holier-than-thou way of living 
the Catholic faith.

Francis used his annual Christmas greeting to 
the Roman Curia to again put the cardinals, bishops and priests who work
 in the Holy See on notice that they are by no means beyond reproach and
 are, in fact, particularly vulnerable to evil.

Francis told them 
that by living in the heart of the Catholic Church, “we could easily 
fall into the temptation of thinking we are safe, better than others, no
 longer in need of conversion.”

“Yet we are in greater danger than
 all others, because we are beset by the 'elegant demon,' who does not 
make a loud entrance, but comes with flowers in his hand,” Francis told 
the churchmen in the Hall of Blessings of the Apostolic Palace.

Francis has long used his Christmas address for an <a href="https://apnews.com/article/df9797036912440697b2126bf76e6c60">annual dressing down</a> of Vatican bureaucrats, taking them through a typical Jesuit-style <a href="https://apnews.com/article/d30d376888254729aea65099fdceb9f2">“examination of conscience” to help them repent</a> in the run-up to Christmas.

His
 most blistering critique came in 2014, when he listed the “15 ailments 
of the Curia” that some suffered, including the “terrorism of gossip,” 
″spiritual Alzheimer’s” and of living “hypocritical” double lives. The 
following year, Francis offered an antidote to the sins by listing the 
“catalog of virtues” he hoped they would instead follow, including 
honesty, humility and sobriety.

This year was similar in tone, and
 Francis reprised his critique of forms of abuse that even religious 
people use against one another.

"There isn't only the violence of 
weapons, there is verbal violence, psychological violence, the violence 
of abuse of power, the hidden violence of gossip," Francis said, in <a href="https://apnews.com/article/pope-francis-religion-scandals-27203a01c46a7f0e5d54616b8c30a7f9">a possible reference to a new case of abuse of authority that is roiling his own Jesuit order</a>. “Don't take advantage of your own position and role to mortify the other."

Beyond
 that, Francis appeared to also want to take broader aim at 
arch-conservatives and traditionalists who have become the pope's 
biggest critics. Francis blasted their way of living the faith, 
insisting that being Catholic doesn't mean following a never-changing 
set of dicta but is rather a “process of understanding Christ’s message 
that never ends, but constantly challenges us."

“True heresy 
consists not only in preaching another gospel, as Saint Paul told us, 
but also in ceasing to translate its message into today’s languages and 
ways of thinking,” Francis said.

Traditionalist Catholics have 
denounced Francis’ emphasis on mercy and openness to doctrinal wiggle 
room on issues such as sacraments for divorced and civilly remarried 
Catholics. Some have even gone so far as to <a href="https://apnews.com/article/vatican-city-ap-top-news-pope-francis-international-news-europe-feb3193a715d44cb852f853b907b65e0">accuse him of heresy</a> for some of his gestures and preaching, including allowing “pagan” statues in the Vatican.

Francis
 dedicated the bulk of his speech this year to the need to be vigilant 
about the work of the devil, picking up a theme he recently discussed 
during his weekly catechism lessons with the general public.

He 
told the Vatican bureaucrats it’s not enough to merely condemn evil or 
root it out, since it often comes back in different guises, stronger 
than before. Francis used the term “we” repeatedly, suggesting he 
includes himself among those in the Vatican who must remain mindful of 
the devil in their midst.

“Before, it appeared rough and violent, 
now it shows up as elegant and refined,” he warned. “We need to realize 
that and once again to unmask it. That is how these ‘elegant demons’ 
are: they enter smoothly, without our even being conscious of them," he 
said.

Francis told the story of a 17th century convent in Port 
Royal, France, where the superior, Mother Angelique, had charismatically
 reformed herself and her monastery after evil crept in, but the devil 
came back in the form of a rigid faith.

“They had cast out the 
demon, but he had returned seven times stronger, and under the guise of 
austerity and rigor, he had introduced rigidity and the presumption that
 they were better than others,” Francis warned.

Some of Francis' 
critics themselves were in the audience along with his supporters. 
Returning to the annual Christmas ceremony was Cardinal Angelo Becciu, 
whom Francis fired in 2020 and stripped of his rights as a cardinal 
after the pope accused him of financial misconduct.

Becciu is 
currently on trial, along with nine other people, in the Vatican 
criminal court and denies wrongdoing. Francis recently allowed him to 
resume participating in Vatican ceremonies, a sign the pope thinks he 
perhaps jumped the gun in sanctioning Becciu before a court ruled on his
 guilt or innocence.

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/8/1661652969163.png" alt="Pope Francis prays in front of new Cardinals during consistory inside St. Peter's Basilica, at the Vatican, Saturday, Aug. 27, 2022. Pope Francis has chosen 20 men to become the Catholic Church's newest cardinals. (AP Photo/Andrew Medichini)" />
 <figcaption>Pope Francis prays in front of new Cardinals during consistory inside St. Peter's Basilica, at the Vatican, Saturday, Aug. 27, 2022. Pope Francis has chosen 20 men to become the Catholic Church's newest cardinals. (AP Photo/Andrew Medichini)</figcaption>
 </figure>By NICOLE WINFIELD Associated PressVATICAN
 CITY — Pope Francis warned Vatican bureaucrats on Thursday to 
beware the devil that lurks among them, saying it is an “elegant demon” 
that works in people who have a rigid, holier-than-thou way of living 
the Catholic faith.Francis used his annual Christmas greeting to 
the Roman Curia to again put the cardinals, bishops and priests who work
 in the Holy See on notice that they are by no means beyond reproach and
 are, in fact, particularly vulnerable to evil.Francis told them 
that by living in the heart of the Catholic Church, “we could easily 
fall into the temptation of thinking we are safe, better than others, no
 longer in need of conversion.”“Yet we are in greater danger than
 all others, because we are beset by the 'elegant demon,' who does not 
make a loud entrance, but comes with flowers in his hand,” Francis told 
the churchmen in the Hall of Blessings of the Apostolic Palace.Francis has long used his Christmas address for an <a href="https://apnews.com/article/df9797036912440697b2126bf76e6c60">annual dressing down</a> of Vatican bureaucrats, taking them through a typical Jesuit-style <a href="https://apnews.com/article/d30d376888254729aea65099fdceb9f2">“examination of conscience” to help them repent</a> in the run-up to Christmas.His
 most blistering critique came in 2014, when he listed the “15 ailments 
of the Curia” that some suffered, including the “terrorism of gossip,” 
″spiritual Alzheimer’s” and of living “hypocritical” double lives. The 
following year, Francis offered an antidote to the sins by listing the 
“catalog of virtues” he hoped they would instead follow, including 
honesty, humility and sobriety.This year was similar in tone, and
 Francis reprised his critique of forms of abuse that even religious 
people use against one another."There isn't only the violence of 
weapons, there is verbal violence, psychological violence, the violence 
of abuse of power, the hidden violence of gossip," Francis said, in <a href="https://apnews.com/article/pope-francis-religion-scandals-27203a01c46a7f0e5d54616b8c30a7f9">a possible reference to a new case of abuse of authority that is roiling his own Jesuit order</a>. “Don't take advantage of your own position and role to mortify the other."Beyond
 that, Francis appeared to also want to take broader aim at 
arch-conservatives and traditionalists who have become the pope's 
biggest critics. Francis blasted their way of living the faith, 
insisting that being Catholic doesn't mean following a never-changing 
set of dicta but is rather a “process of understanding Christ’s message 
that never ends, but constantly challenges us."“True heresy 
consists not only in preaching another gospel, as Saint Paul told us, 
but also in ceasing to translate its message into today’s languages and 
ways of thinking,” Francis said.Traditionalist Catholics have 
denounced Francis’ emphasis on mercy and openness to doctrinal wiggle 
room on issues such as sacraments for divorced and civilly remarried 
Catholics. Some have even gone so far as to <a href="https://apnews.com/article/vatican-city-ap-top-news-pope-francis-international-news-europe-feb3193a715d44cb852f853b907b65e0">accuse him of heresy</a> for some of his gestures and preaching, including allowing “pagan” statues in the Vatican.Francis
 dedicated the bulk of his speech this year to the need to be vigilant 
about the work of the devil, picking up a theme he recently discussed 
during his weekly catechism lessons with the general public.He 
told the Vatican bureaucrats it’s not enough to merely condemn evil or 
root it out, since it often comes back in different guises, stronger 
than before. Francis used the term “we” repeatedly, suggesting he 
includes himself among those in the Vatican who must remain mindful of 
the devil in their midst.“Before, it appeared rough and violent, 
now it shows up as elegant and refined,” he warned. “We need to realize 
that and once again to unmask it. That is how these ‘elegant demons’ 
are: they enter smoothly, without our even being conscious of them," he 
said.Francis told the story of a 17th century convent in Port 
Royal, France, where the superior, Mother Angelique, had charismatically
 reformed herself and her monastery after evil crept in, but the devil 
came back in the form of a rigid faith.“They had cast out the 
demon, but he had returned seven times stronger, and under the guise of 
austerity and rigor, he had introduced rigidity and the presumption that
 they were better than others,” Francis warned.Some of Francis' 
critics themselves were in the audience along with his supporters. 
Returning to the annual Christmas ceremony was Cardinal Angelo Becciu, 
whom Francis fired in 2020 and stripped of his rights as a cardinal 
after the pope accused him of financial misconduct.Becciu is 
currently on trial, along with nine other people, in the Vatican 
criminal court and denies wrongdoing. Francis recently allowed him to 
resume participating in Vatican ceremonies, a sign the pope thinks he 
perhaps jumped the gun in sanctioning Becciu before a court ruled on his
 guilt or innocence.

Pope warns Vatican staff an 'elegant demon' lurks among them

WASHINGTON — The Federal Communications Commission this week proposed a record-breaking $299,997,000 fine against an auto warranty scam robocall campaign, the largest robocall operation the FCC has ever investigated.  The operation run by Roy Cox, Jr. and Michael Aaron Jones made billions of apparently illegal robocalls via their Sumco Panama company, other domestic and foreign entities, and a host of international cohorts located in Panama and Hungary (Cox/Jones Enterprise).  These robocalls apparently violated federal anti-robocalling and spoofing laws.  This robocall scheme made more than 5 billion robocalls to more than half a billion phone numbers during a three-month span in 2021, using pre-recorded voice calls to press consumers to speak to a “warranty specialist” about extending or reinstating their car’s warranty.

In July of this year, the FCC took initial action against the operation by issuing the FCC’s first-ever “K4 Notice” and “N2 Order” – actions that directed all U.S.-based voice service providers to cease carrying specified traffic related to the auto warranty scam robocalls.  This resulted in a massive, 99% drop in the volume of such calls since June, according to RoboKiller.  Today, those responsible for making the calls face additional consequences for their apparent violations.  “We will be relentless in pursing the groups behind these schemes by limiting their access to U.S. communications networks and holding them to account for their conduct,” said Enforcement Bureau Chief Loyaan A. Egal.  “This latest action by the Commission further exemplifies the benefits of our working relationships with federal and state law enforcement partners, including the Ohio Attorney General’s Office, to combat illegal robocalls.” 

Since at least 2018, the Cox/Jones Enterprise ran a complex robocall sales lead generation scheme, which was designed to sell vehicle service contracts that were deceptively marketed as car warranties.  The FCC Enforcement Bureau’s investigation found that the Cox/Jones Enterprise apparently placed approximately 5,187,677,000 calls to 550,138,650 wireless and residential phones from January to March 2021, using 1,051,461 unique caller ID numbers – enough calls to have called each person in the United States 15 times during just those three months.  

Today’s proposed fine is the largest such action in the FCC’s history largely because the FCC found that the robocallers met the agency’s criteria for egregious violations and thus deserved a substantially escalated proposed fine.  Consumers used the terms “incessant” and “harassment” to describe the calls.  The  called health care workers during a pandemic and spoofed the phone numbers of hospitals which resulted in confused consumers calling the hospitals to complain – tying up the phone lines of vital public safety institutions.  In addition, Cox and Jones were prohibited from making telemarketing calls pursuant to Federal Trade Commission actions.

The robocalling operation apparently violated both spoofing and robocalling provisions.  Under the Telephone Consumer Protection Act, robocalls – defined in part as calls using pre-recorded voice messages – to mobile phones require prior express consent from the called party – and such calls that also include telemarketing require that express consent in writing.  The TCPA also requires prerecorded messages to identify the caller at the start of the message, and requires telemarketers to include a call-back number that allows consumers to opt out of future calls.  This robocall scheme involved the placement of prerecorded telemarketing calls to consumers, including to mobile phones, apparently without their prior consent and without including requisite disclosures.  

Under the Truth in Caller ID Act, spoofing is prohibited when it is done to cause harm – including tricking consumers or defrauding them.  In this case, while many of the robocalls originated from foreign dialing entities, the calls apparently used the “neighbor spoofing” tactic to make the caller ID appear local to American consumers.  The calls then misrepresented the product or service being offered and made false or misleading statements to induce call recipients to purchase goods or services.  In addition, the TRACED Act raised the per-violation maximum penalty amount and removed the previous requirement that possible TCPA-violators get a warning first before becoming liable for penalties.

The proposed action, formally called a Notice of Apparent Liability for Forfeiture, or NAL, contains only allegations that advise a party (in this case Sumco Panama SA, Sumco Panama USA, Virtual Telecom kft, Virtual Telecom Inc., Davis Telecom Inc., Geist Telecom LLC, Fugle Telecom LLC, Tech Direct LLC, Mobi Telecom LLC, and Posting Express Inc.) on how it has apparently violated the law and may set forth a proposed monetary penalty.  The Commission may not impose a greater monetary penalty in this case than the amount proposed in the NAL.  Neither the allegations nor the proposed sanctions in the NAL are final Commission actions.  The party will be given an opportunity to respond and the Commission will consider the party’s submission of evidence and legal arguments before acting further to resolve the matter.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/3/1584977952684.png" alt="" />
 <figcaption></figcaption>
 </figure>FCCWASHINGTON — The Federal Communications Commission this week proposed a record-breaking $299,997,000 fine against an auto warranty scam robocall campaign, the largest robocall operation the FCC has ever investigated. The operation run by Roy Cox, Jr. and Michael Aaron Jones made billions of apparently illegal robocalls via their Sumco Panama company, other domestic and foreign entities, and a host of international cohorts located in Panama and Hungary (Cox/Jones Enterprise). These robocalls apparently violated federal anti-robocalling and spoofing laws. This robocall scheme made more than 5 billion robocalls to more than half a billion phone numbers during a three-month span in 2021, using pre-recorded voice calls to press consumers to speak to a “warranty specialist” about extending or reinstating their car’s warranty.In July of this year, the FCC took initial action against the operation by issuing the FCC’s first-ever “K4 Notice” and “N2 Order” – actions that directed all U.S.-based voice service providers to cease carrying specified traffic related to the auto warranty scam robocalls. This resulted in a massive, 99% drop in the volume of such calls since June, according to RoboKiller. Today, those responsible for making the calls face additional consequences for their apparent violations. “We will be relentless in pursing the groups behind these schemes by limiting their access to U.S. communications networks and holding them to account for their conduct,” said Enforcement Bureau Chief Loyaan A. Egal. “This latest action by the Commission further exemplifies the benefits of our working relationships with federal and state law enforcement partners, including the Ohio Attorney General’s Office, to combat illegal robocalls.” Since at least 2018, the Cox/Jones Enterprise ran a complex robocall sales lead generation scheme, which was designed to sell vehicle service contracts that were deceptively marketed as car warranties. The FCC Enforcement Bureau’s investigation found that the Cox/Jones Enterprise apparently placed approximately 5,187,677,000 calls to 550,138,650 wireless and residential phones from January to March 2021, using 1,051,461 unique caller ID numbers – enough calls to have called each person in the United States 15 times during just those three months. Today’s proposed fine is the largest such action in the FCC’s history largely because the FCC found that the robocallers met the agency’s criteria for egregious violations and thus deserved a substantially escalated proposed fine. Consumers used the terms “incessant” and “harassment” to describe the calls. The called health care workers during a pandemic and spoofed the phone numbers of hospitals which resulted in confused consumers calling the hospitals to complain – tying up the phone lines of vital public safety institutions. In addition, Cox and Jones were prohibited from making telemarketing calls pursuant to Federal Trade Commission actions.The robocalling operation apparently violated both spoofing and robocalling provisions. Under the Telephone Consumer Protection Act, robocalls – defined in part as calls using pre-recorded voice messages – to mobile phones require prior express consent from the called party – and such calls that also include telemarketing require that express consent in writing. The TCPA also requires prerecorded messages to identify the caller at the start of the message, and requires telemarketers to include a call-back number that allows consumers to opt out of future calls. This robocall scheme involved the placement of prerecorded telemarketing calls to consumers, including to mobile phones, apparently without their prior consent and without including requisite disclosures. Under the Truth in Caller ID Act, spoofing is prohibited when it is done to cause harm – including tricking consumers or defrauding them. In this case, while many of the robocalls originated from foreign dialing entities, the calls apparently used the “neighbor spoofing” tactic to make the caller ID appear local to American consumers. The calls then misrepresented the product or service being offered and made false or misleading statements to induce call recipients to purchase goods or services. In addition, the TRACED Act raised the per-violation maximum penalty amount and removed the previous requirement that possible TCPA-violators get a warning first before becoming liable for penalties.The proposed action, formally called a Notice of Apparent Liability for Forfeiture, or NAL, contains only allegations that advise a party (in this case Sumco Panama SA, Sumco Panama USA, Virtual Telecom kft, Virtual Telecom Inc., Davis Telecom Inc., Geist Telecom LLC, Fugle Telecom LLC, Tech Direct LLC, Mobi Telecom LLC, and Posting Express Inc.) on how it has apparently violated the law and may set forth a proposed monetary penalty. The Commission may not impose a greater monetary penalty in this case than the amount proposed in the NAL. Neither the allegations nor the proposed sanctions in the NAL are final Commission actions. The party will be given an opportunity to respond and the Commission will consider the party’s submission of evidence and legal arguments before acting further to resolve the matter.

Car warranty scam? FCC proposes largest-ever fine against robocaller

WASHINGTON — The Internal Revenue Service reminds low- and 
moderate-income workers that they can save for retirement now and 
possibly earn a special tax credit in 2022 and years ahead.

The Retirement Savings Contributions Credit, also known as the 
Saver's Credit, helps offset part of the first $2,000 workers 
voluntarily contribute to Individual Retirement Arrangements, 401(k) 
plans and similar workplace retirement programs. The credit also helps 
any eligible person with a disability who is the designated beneficiary 
of an Achieving a Better Life Experience (ABLE) account, contribute to 
that account. For more information about ABLE accounts, see <a href="https://www.irs.gov/forms-pubs/about-publication-907">Publication 907</a>, available on IRS.gov.

The Saver's Credit is available in addition to any other tax savings that apply.

Eligible workers still have time to make qualifying retirement 
contributions and get the Saver's Credit on their 2022 tax return. 
People have until April 18, 2023 - the due date for filing their 2022 
return - to set up a new IRA or add money to an existing IRA for 2022. 
Both Roth and traditional IRAs qualify.

On the other hand, those participating in workplace retirement plans 
must take action by the end of 2022 for contributions to count for this 
year. This means elective deferrals (contributions) must be made by 
December 31 to a:

Contributions to certain other workplace retirement plans also qualify. See the instructions to <a href="https://www.irs.gov/forms-pubs/about-form-8880">Form 8880</a> for details.

Employees unable to set aside money this year may want to schedule 
their 2023 contributions soon so their employer can begin withholding 
them in January.

Income limits, based on a taxpayer's adjusted gross income and marital or filing status, apply to the <a href="https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-savings-contributions-savers-credit">Saver's Credit</a>. But due to inflation, the limits will increase markedly in 2023.

As a result, the Saver's Credit can be claimed by:

Like other tax credits, the Saver's Credit can increase a 
taxpayer's refund or reduce the tax owed. Though the maximum Saver's 
Credit is $1,000 ($2,000 for married couples), the IRS cautioned that it
 is often much less and, due in part to the impact of other deductions 
and credits, may, in fact, be zero for some taxpayers.

A taxpayer's credit amount is based on their filing status, adjusted 
gross income, tax liability and amount contributed to qualifying 
retirement programs or ABLE accounts.&nbsp;<a href="https://www.irs.gov/forms-pubs/about-form-8880">Form 8880</a>&nbsp;is used to claim the Saver's Credit, and its instructions have details on figuring the credit correctly.

In tax year 2020, the most recent year for which complete figures are
 available, Saver's Credits totaling more than $1.7 billion were claimed
 on about 9.4 million individual income tax returns. That's an average 
of about $186 per eligible return.

The Saver's Credit supplements other tax benefits available to people
 who set money aside for retirement. For example, most workers may 
deduct their contributions to a traditional IRA. Though Roth IRA 
contributions are not deductible, qualifying withdrawals, usually after 
retirement, are tax-free. Normally, contributions to 401(k) and similar 
workplace plans are not taxed until withdrawn.

Other special rules that apply to the Saver's Credit include:

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — The Internal Revenue Service reminds low- and 
moderate-income workers that they can save for retirement now and 
possibly earn a special tax credit in 2022 and years ahead.The Retirement Savings Contributions Credit, also known as the 
Saver's Credit, helps offset part of the first $2,000 workers 
voluntarily contribute to Individual Retirement Arrangements, 401(k) 
plans and similar workplace retirement programs. The credit also helps 
any eligible person with a disability who is the designated beneficiary 
of an Achieving a Better Life Experience (ABLE) account, contribute to 
that account. For more information about ABLE accounts, see <a href="https://www.irs.gov/forms-pubs/about-publication-907">Publication 907</a>, available on IRS.gov.The Saver's Credit is available in addition to any other tax savings that apply.<h2>Still time to take action</h2>Eligible workers still have time to make qualifying retirement 
contributions and get the Saver's Credit on their 2022 tax return. 
People have until April 18, 2023 - the due date for filing their 2022 
return - to set up a new IRA or add money to an existing IRA for 2022. 
Both Roth and traditional IRAs qualify.On the other hand, those participating in workplace retirement plans 
must take action by the end of 2022 for contributions to count for this 
year. This means elective deferrals (contributions) must be made by 
December 31 to a:<ul>
 <li>401(k) plan.</li><li>403(b) plan for employees of public schools and certain tax-exempt organizations.</li><li>Governmental 457 plan for state or local government employees.</li><li>Thrift Savings Plan (TSP) for federal employees.</li>
 </ul>Contributions to certain other workplace retirement plans also qualify. See the instructions to <a href="https://www.irs.gov/forms-pubs/about-form-8880">Form 8880</a> for details.Employees unable to set aside money this year may want to schedule 
their 2023 contributions soon so their employer can begin withholding 
them in January.<h2>Who qualifies</h2>Income limits, based on a taxpayer's adjusted gross income and marital or filing status, apply to the <a href="https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-savings-contributions-savers-credit">Saver's Credit</a>. But due to inflation, the limits will increase markedly in 2023.As a result, the Saver's Credit can be claimed by:<ul>
 <li>Married couples filing jointly with incomes up to $68,000 in 2022 or $73,000 in 2023.</li><li>Heads of household with incomes up to $51,000 in 2022 or $54,750 in 2023.</li><li>Married individuals filing separately and singles with incomes up to $34,000 in 2022 or $36,500 in 2023.</li>
 </ul>Like other tax credits, the Saver's Credit can increase a 
taxpayer's refund or reduce the tax owed. Though the maximum Saver's 
Credit is $1,000 ($2,000 for married couples), the IRS cautioned that it
 is often much less and, due in part to the impact of other deductions 
and credits, may, in fact, be zero for some taxpayers.A taxpayer's credit amount is based on their filing status, adjusted 
gross income, tax liability and amount contributed to qualifying 
retirement programs or ABLE accounts.&nbsp;<a href="https://www.irs.gov/forms-pubs/about-form-8880">Form 8880</a>&nbsp;is used to claim the Saver's Credit, and its instructions have details on figuring the credit correctly.In tax year 2020, the most recent year for which complete figures are
 available, Saver's Credits totaling more than $1.7 billion were claimed
 on about 9.4 million individual income tax returns. That's an average 
of about $186 per eligible return.The Saver's Credit supplements other tax benefits available to people
 who set money aside for retirement. For example, most workers may 
deduct their contributions to a traditional IRA. Though Roth IRA 
contributions are not deductible, qualifying withdrawals, usually after 
retirement, are tax-free. Normally, contributions to 401(k) and similar 
workplace plans are not taxed until withdrawn.<h2>Some restrictions apply</h2>Other special rules that apply to the Saver's Credit include:<ul>
 <li>Eligible taxpayers must be at least 18 years of age.</li><li>Anyone claimed as a dependent on someone else's return cannot take the credit.</li><li>A student cannot take the credit. A person enrolled as a full-time 
student during any part of 5 calendar months during the year is 
considered a student.</li>
 </ul>Any distributions from a retirement plan or ABLE account reduce 
the contribution amount used to figure the credit. For 2022, this rule 
applies to distributions received after 2019 and before the due date, 
including extensions, of the 2022 return. Form 8880 and its instructions
 have details on making this computation.To learn more about other ways to get ready for the tax season ahead, visit <a href="https://www.irs.gov/individuals/steps-to-take-now-to-get-a-jump-on-next-years-taxes">IRS.gov/getready</a>.