Senior Moments: When you ask ‘How hard can this be?’ and find out

• July 9, 2023

How hard can this be?

I have lived long enough to know whenever I ask myself that question the universe is only too happy to let me know. Today the question involved a teapot wind chime that I was readying to hang on my crepe myrtle tree.

By readying, I meant carrying it out to the courtyard and hanging it on a branch that faced the front porch swing, my favorite spot to sit and contemplate the world.

On the way out the front door, the universe intervened when I ever so gently placed the bag containing the wind chime on the porch.

“You call that gently?” the big U growled at me.

“How bad can it be?” I replied. I might intervene here to say “How bad can it be?” and “How hard can it be?” evoke the same response from the universe.

Even through the bubble wrap, I could feel that there were more pieces than I remembered.

“Get cracking, lady,” Big U barked. “Oh, right you already did that,” he snorted as I lifted the handle which was no longer attached to the teapot.

“I can fix this.” I barked back at him. Then I asked the fatal question, “How hard can it be?”

At the breakfast room table with all the pieces assembled in front of me and a bottle of glue in my hand, I would ask that question many times. I finally decided to start with the easiest piece, the teapot handle, so I could find out if the glue held. It went on perfectly and seemed to be holding. I left to take a walk while it solidified. I was humming as I walked, pleased with my progress.

But the Big U was laughing.

When I returned the handle was still in place but the teapot was glued to the place mat which was glued to the table, as were several of the broken pieces. The glue bottle, minus the cap I had failed to replace, had tipped over, affixing everything in its path, including my ballpoint pen and half-eaten orange, to the table. At least I know the glue works.

If you think this little tale does not merit the space it takes up, you might be right. On the other hand, I am often asked how I define a senior moment. The answer is they are the moments of our lives as we age, and what we can learn from them. For example, I now know I have a dysfunctional relationship with glue. How bad can that be?

Email patriciabunin@sbcglobal.net. Follow her on Twitter @patriciabunin and at patriciabunin.com.

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​ Orange County Register 

War over new rooftop solar rules rages on

• July 9, 2023

A conspiracy between big government and big utilities to protect big corporate profits? No, no, the regulator said.

A violation of law requiring rooftop solar to keep growing rapidly in California? That isn’t the law at all, the regulator said.

Government spewing a lie that financial breaks given to (wealthier) rooftop solar owners shift burdens to their (less-well-off) neighbors — to the tune of billions of dollars? That’s just wrong, the regulator said, and asserting the cost shift doesn’t exist is “a false statement and a factual misinterpretation.”

Rancho Mission Viejo  (Photo by Jeff Gritchen, Orange County Register/SCNG)

And so the California Public Utilities Commission has rejected requests for a do-over of its wildly controversial new rooftop solar rules, which went into effect in April. They gave everyone something to hate. But alas, the solar wars rage on: Opponents continue their battle in court, armed, for better or worse, with the same arguments that failed to convince the powers that be at the PUC.

At issue: The update to how much new rooftop solar owners are paid for exporting energy to the grid, depending on how much clean energy is available at the time (among many other things).

Folks who install new systems with batteries to store solar power, and who can pump energy out after dark when it’s most needed, will get the most handsome compensation. Folks without batteries, who only pump excess energy to the grid during the day — when it’s already plentiful — will get much less compensation.

Even at its best, compensation will be lower than it is for folks who had solar before these changes. And that will vastly increase the amount of time it takes folks to recoup their investments — from 3-5 years up to nine years. And that will tank the growth of solar in California, in violation of the law, critics argue.

Have you looked at your electric bill lately? Have you wept? The average price for residential electricity in California is nearly 80% higher than in the rest of the nation.

Solar or non-solar, this war hits your home, too.

Violates laws?

The arguments for a redo that were rejected by the PUC, and are now pending before the Court of Appeal of the State of California, First Appellate District, Division Three, go deep into the weeds about formulas used or not used, variables weighed or not weighed, costs accurately accounted for or not accurately accounted for.

The burden is on the petitioning critics — the Center for Biological Diversity, Environmental Working Group, and the Protect Our Communities Foundation — to prove that the PUC made legal errors in reaching its decision on the new rules.

Workers installing solar panels (Staff file photo)

“For the past 25 years, California has led the transition from fossil-fuel generation to clean, renewable power,” the petitioners argue in an appeals court filing. “Individual Californians have spearheaded the effort, installing rooftop solar on over one and a half million homes, schools, churches, and businesses. State policy encouraged this transition to clean power through the Net Energy Metering (‘NEM’) tariff, which allowed residents to earn a reasonable return on their substantial upfront investments ….

“This local generation confers significant societal benefits, including reduced greenhouse gas emissions, resilience to extreme weather and power outages, and avoided land use impacts by decreasing the need for utility transmission infrastructure which also keeps electricity bills down.”

Owners of rooftop solar systems receive credit for energy they generate and use on site. The utilities also compensate NEM customers for excess energy they supply back to the grid, traditionally paying them the same rate that regular customers pay for energy from the grid.

Despite the benefits of locally generated solar, “for-profit utilities across the country have targeted NEM programs,” they argue. “Because investor-owned utilities earn guaranteed returns on capital spending for transmission infrastructure, distributed energy resources, like rooftop solar, threaten the utility business model. Thus, for-profit utilities across the country have embarked on a multi-state campaign to gut NEM programs, promoting a false narrative that NEM causes a ‘cost shift’ from wealthier NEM customers and increases rates for everyone else, ignoring completely the billions of dollars utilities spend on transmission infrastructure that drives increased rates.”

The utilities’ narrative was swallowed whole by the PUC, and the changes it made violate the Legislature’s mandate to ensure “the continued, sustainable growth of distributed generation,” the critics say.

The petitioners asked the PUC to hold off on implementing the new rules while challenges were pending, said Roger Lin, senior attorney with the Center for Biological Diversity, but “crickets.” And despite the PUC’s purported concern about costs being shifted onto less-well-off customers, the $600 million fund to help lower-income customers get solar has been sliced in half, and must be distributed by 2026, a narrow window for action.

The petitioners ask the court to do what the PUC wouldn’t. “The decision makes the installation of new solar systems economically unattractive and, as a result, will dramatically decrease growth” of solar, they said.

Doing our job?

(File photo by Michael Goulding, Orange County Register/SCNG)

The generous subsidies embedded in the old system contributed to the “staggering success” and rapid expansion of the rooftop solar industry, transforming a nascent technology into a mature industry, the PUC argues in its court filing.

It’s past time for an update, “in part because NEM customers in 2019 were paid six times what electricity generated by solar panels is worth to the grid,” it said. Customers who do not have rooftop solar systems have subsidized their solar neighbors by as much as $31,402 per solar owner.

“The Legislature recognized that the net energy metering tariff might require occasional updates or changes,” it said. “Thus …the Commission revised the NEM program to better align with the state’s current grid conditions and updated findings regarding costs and benefits of the program.”

The old system — which remains intact for folks who had solar before April — pays far more for rooftop solar power than its market value, analyses have said. It totals roughly $4 billion a year, borne by less-affluent consumers without rooftop solar who subsidize their wealthier solar neighbors.

This “troubling” cost shift — which critics say doesn’t really exist — came to the attention of lawmakers a decade ago. The Legislature ordered the PUC to address it. It has, it says.

The law does indeed require solar to grow sustainably — but that doesn’t mean it must gallop as fast as it has under more generous subsidies. Market growth “should not come at the undue and burdensome financial expense of nonparticipant ratepayers,” it said.

“Although Petitioners may disagree with the determinations made by the Commission, they have failed to establish that the Commission’s determinations lack substantial evidence,” the PUC said in its filing with the appeals court. “To the contrary … the Commission met all statutory obligations and its findings are supported by substantial evidence in the record.”

The PUC is not an ordinary administrative agency, it argued, “but a constitutional body with far-reaching powers, duties, and functions. There is a strong presumption of validity of the Commission’s decisions. In the Court’s review, the Commission’s interpretation of the Public Utilities Code, as the agency constitutionally authorized to administer its provisions, should be given great weight.”

When conflicting evidence is presented, from which conflicting inferences can be drawn, the PUC’s findings are “almost always” treated as conclusive, it argued. “Here, the Commission has complied with the law in all respects and Petitioners’ arguments are without merit. Petitioners’ have not shown legal error and their Petition should be denied.”

What’s next?

The Center for Biological Diversity et al. will reply to the PUC’s reply this month. Then everyone will wait to see what the appeals court does.

It might schedule oral arguments. It might not.

Boxes of petitions at a rally in Sacramento in 2021. (AP Photo/Rich Pedroncelli)

“We’re very hopeful the court will take up this case,” Lin said. “There are clear violations of the law.”

In a prepared statement, Lin lamented. “It’s really disturbing that state regulators continue to block working-class Californians from the benefits of rooftop solar. State lawmakers have added to the insult by making deep cuts to an equity fund intended to help everyday folks afford renewable energy. It’s mind-boggling behavior for a state that’s supposed to be leading the transition to a just and affordable energy system.”

Reminder that the new solar rules do not affect folks who owned rooftop solar before April; they’ll remain on their current tariff plans for 20 years after their systems hooked into the grid.

What’s just, and what’s not, is oft in the eye of the beholder. We’ll see what the appeals court decides.

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​ Orange County Register 

Taking dogs into nature? Here’s how to keep both safe

• July 9, 2023

Michaela Coats has seen off-leash dogs flush endangered birds from their nesting spots at the mouth of the Santa Ana River, where Huntington and Newport beaches meet.

She’s also watched dogs do their business in that same river, with the waste left to either contaminate pooled water or float downstream to those popular recreational beaches.

New research increasingly links both of these dog owner decisions with hazards for wildlife and watersheds across Southern California. So experts like Coats, a dog lover who serves as education director for the nonprofit Orange County Coastkeeper, are asking for the public’s help.

“‘Leave No Trace’ principles of course apply to all people, but also (to) your animals,” she said.

That doesn’t mean there aren’t ways to responsibly take dogs into nature. And fortunately, experts say many of the same practices that protect the environment also lower the risks that such adventures can pose for our furry friends — particularly this summer, in the wake of a wet winter that has boosted the odds of unhealthy encounters with living things like  snakes, ticks and poison oak, among others.

“It really does just keep the environment, (and) your pet, as safe as possible if you follow the rules,” Coats said.

Protect nature

The first step in making sure your dog isn’t going to harm any ecosystem is to research the rules before you visit. Those rules typically are posted online, while websites such as BringFido.com or tools like AllTrails can lead you to dog-friendly hikes or recreation areas.

People sometimes are surprised to learn, for example, that dogs aren’t allowed on the trails in most national parks and some state parks.

“Even ‘good dogs’ can cause problems by displacing and harassing wildlife, disturbing sensitive nesting and breeding areas, and spreading diseases,” noted Jorge Moreno, spokesperson for California State Parks.

Dogs look like a predator to most wild animals, Moreno said. That means dogs can disturb wildlife even if they’re calm and on a leash. So in areas with sensitive wildlife, or sensitive vegetation, dogs sometimes are not allowed.

And when dogs are allowed, the visit often needs to be planned and managed. The agency has a whole section on its website dedicated to the rules for dogs in State Parks, with details on which parks and areas allow canines. At Crystal Cove State Park, for example, Parks.ca.gov/dogs explains that, aside from service animals, dogs are allowed only on paved areas. But at Los Angeles State Historic Park, dogs are allowed throughout the park as long as they’re kept on a leash.

Few issues spark more heated debate in hiking circles than the question of off-leash dogs.

Coats — who frequently takes her parents’ tiny Boston terrier Archie and her boyfriend’s fluffy white Samoyed named Willow on adventures — isn’t against letting well-behaved dogs off leash in some circumstances. But she said it’s important to keep them leashed in sensitive places, such as the Santa Ana River mouth.

The area serves as a critical habitat for two endangered shorebirds, the California Least Tern and the Western Snowy Plover. These birds live in the area to raise their young, but Orange County Coastkeeper says off-leash dogs are threatening their ability to nest and feed. Both species have evolved to respond to threats, such as dogs, by fleeing and abandoning their nests and chicks.

During a year-long study of the 13-acre river mouth area, 36 volunteers with Coastkeeper kept track of what they saw in terms of dog activity. Despite rules requiring dogs to be leashed in the area, data recently published shows the volunteers found 71% of dogs were off-leash. That contributed to more than 9,000 “bird disturbances” witnessed by the volunteers in 2022. And despite leash laws being in effect along the entire Orange County coast, during Coastkeeper’s 1,275 observation surveys of the river mouth they never saw a dog owner cited for breaking those rules.

In addition to harming wildlife, Moreno noted that off-leash dogs can intimidate human visitors who sometimes travel long distances to visit these wild spaces. Some simply may not be used to dogs, while others may have had bad dog experiences in the past. So Moreno said leash laws are enacted to help all visitors feel safer in state parks.

Another major issue with dogs in wild spaces is owners not picking up their waste.

Bacteria found in fecal matter was detected in all but two beaches across California in this year’s Heal the Bay Beach Report Card. While Heal the Bay doesn’t track the source of that bacteria, other studies have found dog waste is the single biggest contributor, followed by birds and humans. A study in the National Library of Medicine, for example, noted one instance of a dog doing his business on the beach was the equivalent of 6,940 bird “fecal events.”

Yes, dogs defecating is a natural process and the waste will decompose. But domesticated dog waste is not natural to many wild spaces. And, as that waste decomposes, it can introduce harmful bacteria, viruses and ammonia, which Coats said can elevate nutrients in the water. That can trigger toxic algae blooms, not unlike what is currently harming sea lions and other animals along the Southern California coast.

As dead algae decomposes, it consumes oxygen in the water that fish and other aquatic life needs to survive. If enough oxygen is absorbed, the area can become a “dead zone” that can’t support life. An example of that cycle continues to unfold at the Salton Sea, east of Palm Springs, where fish and bird die offs are regular occurrences and dust blowing away from the dying lake is causing health problems for residents.

In this April 29, 2015 file photo, oxygen-starved tilapia float in a shallow Salton Sea bay near Niland, Calif. (AP Photo/Gregory Bull, File)

While fertilizer runoff and other man-made activities are major reasons why some bodies of water in Southern California have too many harmful nutrients, Coats said picking up your dog’s waste can go a long way toward protecting local watersheds.

If you’re far into the wilderness, or on a multiday trip, take care of your dog’s waste the same way you should take care of your own: Dig a cathole at least six inches deep and at least 200 feet from any water sources, and bury it.

“Under the ground, it can at least keep it contained and start to do a better job of that breakdown,” Coats said.

And don’t be that person who bags your dog’s poop and leaves the bag on the side of the trail. That’s worse in some ways, Coats noted, since those bags often are plastic and won’t decompose. If you frequent a high-use trail where this is a problem, Coats said consider advocating for whichever entity manages that land to add and service trash cans.

Protect your pooch

When it comes to keeping your dog safe in nature, two of the three rules above also will help.

Sometimes dogs are banned in certain areas because there are real risks to them. So, again, check the rules before you go and stick to them.

Keeping a dog leashed also will significantly reduce their chances of being bitten by a snake, wandering through poison oak, getting snatched by a mountain lion or encountering many other risks that are inherent in wild places. A leash and harness also reduce the risk of your pooch getting away from you on the trail and ending up lost, said Brandi Hunter Munden, a spokesperson for the American Kennel Club.

“The leash should be a sturdy one,” she said, “and your dog should also be tagged and microchipped.”

A woman walks her dog along the West Bluff Hiking trail through fields of blooming California brittlebush in the Upper Newport Bay Nature Preserve in Newport Beach on Tuesday March 15, 2022. (Photo by Mark Rightmire, Orange County Register/SCNG)

Even when they’re on a leash, Hunter Munden said to keep an eye out for wildlife and be ready to redirect your dog if necessary. That’s where good training for recall and having some high-value treats come in handy.

It’s also important to keep your dog’s temperament, preferences and physical needs in mind.

“Some breeds or older dogs may not do well with extensive exercise,” Hunter Munden noted.

Overheating is another serious risk, with summer temperatures in full swing. Be sure to bring plenty of fresh water with a bowl. And avoid letting your dog drink from water on the trail, which Hunter Maden noted can lead to parasites. Then watch for early signs of overheating, which include heavy panting, drooling and constantly seeking shade. Lower the risks by not hiking during heat waves, avoiding the hottest times of day, seeking out shady trails and taking regular breaks.

Ticks are another potential hazard. The tiny insects can latch onto dog fur if it walks through tall grass or low brush in wooded areas. Bites can become infected and can transmit diseases.

To play it safe (for you, too), stick to cleared trails and do a thorough check of your dog’s entire body, including spots like ears and between their toes, as soon as you finish your hike. If you feel a bump, part the dog’s fur and check to see if a tick has latched on. If it has, use tweezers to pull it straight out, then clean the bite with soap and water.

You should also be sure your dog is up-to-date on flea and tick medication and all vaccinations before heading out, Hunter Munden. Don’t use bug spray for humans on your dog, though. Typical ingredients like DEET are toxic to dogs, so seek out pet-safe repellent.

Tweezers are good to have in a dog first aid kit, which you should keep on hand. Most other recommended items should be in human first aid kits, too, such as alcohol wipes, gauze, non-stick bandages and Benadryl. Some people also carry dog booties, in case terrain gets tough, and a rescue harness that can help you carry your dog if it’s too injured to walk out. And you can talk to your vet and watch videos online about basic pet first aid.

Rattlesnake warning signs near the trails at Chumash Park in Simi Valley. (Photo by Dean Musgrove, Los Angeles Daily News/SCNG)

As for snakes, you might consider a rattlesnake avoidance class that uses positive reinforcement to teach dogs to steer clear of rattlers. It’s also wise to track down and call the nearest vet in the area you’re exploring to make sure they have antivenom on hand. If your dog is bitten, carry them out and get them to that vet as soon as possible.

Once you get some simple gear and routines established, this all becomes second nature. And Coats said to consider it part of the deal you made when you chose to become a pet owner.

“If you’re taking on a dog and taking on ownership of the dog, you also need to take ownership in a responsible manner.”

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Missouri v. Biden: A victory for free speech

• July 9, 2023

On July 4th, when every government office was closed for the Independence Day holiday, a federal judge in Louisiana released an order that might be the most significant victory for freedom of speech in the lifetime of anyone alive today.

The case is Missouri v. Biden, in which the states of Missouri and Louisiana joined with five individuals — psychiatrist and university professor Dr. Aaron Kheriaty, Harvard and Stanford epidemiologists and professors of medicine Dr. Martin Kulldorf and Dr. Jay Bhattacharya, Gateway Pundit owner and St. Louis resident Jim Hoft, and co-director of Health Freedom Louisiana Jill Hines — to sue the Biden administration for allegedly colluding with and coercing social-media platforms “to suppress disfavored speakers, viewpoints and content.” This, the plaintiffs argued, constitutes government action to violate their First Amendment right to freedom of speech.

The plaintiffs presented evidence that the government suppressed constitutionally protected free speech on nine different topics: the Hunter Biden laptop, the lab-leak theory of COVID-19’s origin, the efficiency of masks and lockdowns, the efficiency of COVID-19 vaccines, election integrity in the 2020 presidential election, the security of voting by mail, parody content about government agencies and officials, negative posts about the economy, and negative posts about President Biden.

“If the allegations made by Plaintiffs are true,” U.S. District Judge Terry A. Doughty wrote, “the present case arguably involves the most massive attack against free speech in United States’ history.”

Judge Doughty ordered a preliminary injunction to immediately stop the government from contacting and muscling social media companies as described in detail by the judge in a 155-page memo.

For example, on January 23, 2021, three days after President Biden took office, the Digital Director for the COVID-19 Response team, Clarke Humphrey, emailed Twitter and asked for the removal of a tweet from Robert F. Kennedy, Jr., that was critical of the COVID-19 vaccine. Humphrey asked if “we can keep an eye out for tweets that fall in this same genre” and if Twitter could “get moving” on removing it “ASAP.”

The next month, the White House objected to a parody account relating to Hunter Biden’s daughter, Finnegan. “Please remove this account immediately,” White House Deputy Assistant to the President Rob Flaherty wrote in a stern email. Twitter suspended the account 45 minutes later.

Flaherty leaned on Facebook to remove what he called “Misinfo Themes,” which included “claims about the side effects of vaccines.” Although Facebook said “vaccine-skeptical” content did not violate its policy, the company reduced the distribution of the content and prevented recommendations for Groups, Pages and Instagram accounts where that content was shared. Flaherty continued to hound the company, demanding “actions and changes.”

The government was trying to censor truthful information, not just rumors or falsehoods — though rumors and falsehoods are protected free speech as well. The Biden White House pressured Facebook to suppress “true but shocking claims or personal anecdotes” and discussions of vaccines “in terms of personal or civil liberties.” This is what they termed “misinformation.”

On April 21, 2021, Biden administration officials met with Twitter and demanded to know why journalist Alex Berenson had not been “kicked off” the platform. Berenson had developed a large following during the pandemic by posting and analyzing official government data from around the globe, but the White House characterized his work as “disinfo that radiated out to the persuadable public.” Berenson was “kicked off” Twitter a few months later. (He sued Twitter, reached a settlement that included more discovery, and is suing the Biden administration.)

The strong-arming wasn’t reserved just for COVID topics. “The White House also asked social media companies to censor misinformation regarding climate change, gender discussions, abortion, and economic policy,” the judge wrote.

These examples of censorship directed by the White House are just a few of the incidents described in the judge’s lengthy memo. A chilling sense of the scope of what allegedly has been taking place can be drawn from the 7-page order granting the preliminary injunction.

The list of U.S. government agencies and officials now “enjoined and restrained” from engaging in censorship activities fills nearly three pages.

It includes the Department of Health and Human Services and the National Institute of Allergy and Infectious Diseases, HHS Secretary Xavier Becerra and NIAID Acting Director Dr. Hugh Auchincloss (who succeeded Dr. Anthony Fauci after serving as his longtime deputy), the CDC and the surgeon general.

It also includes the FBI, the Department of Justice, a long list of White House aides including Press Secretary Karine Jean-Pierre and National Climate Advisor Ali Zaidi, the Cybersecurity and Infrastructure Security Agency (CISA), the Department of Homeland Security and the State Department, along with specific officials and employees.

Next, there’s a page and a half of specific activities that these agencies and officials are now prohibited from doing.

They’re barred from “any manner” of “urging, encouraging, pressuring or inducing” social media companies to engage in the “removal, deletion, suppression or reduction of content containing protected free speech.” This means no flagging, no forwarding, no leaning on the companies to “change their guidelines,” no meetings, no calling, no emailing, no letters, no texts, and no “threatening, pressuring or coercing.”

Also, no “following up” or “requesting content reports” about “actions taken to remove, delete, suppress or reduce content containing protected free speech,” and no “notifying social media companies to ‘Be on The Lookout’ (‘BOLO’) for postings containing protected free speech.”

In addition, no “collaborating, coordinating, partnering, switchboarding and/or jointly working with” outside groups or projects to censor or suppress protected free speech.

The Biden administration has already filed a notice of appeal, which seems like an on-the-record confession that they are doing all of this and have no intention of stopping.

Judge Doughty’s order still allows the government to communicate with social media companies about illegal activity, cyber-attacks, national security threats and foreign efforts to influence elections. “Other than well-known exceptions to the Free Speech Clause,” he wrote, “all political views and content are protected free speech.”

It’s protected by people like Judge Terry Doughty, who chose the Fourth of July for some real fireworks.

Write Susan@SusanShelley.com and follow her on Twitter @Susan_Shelley

​ Orange County Register 

Read this before you buy a boat or RV – tax laws have changed

• July 9, 2023

After everything we’ve been through in the past couple of years, doesn’t it feel like the whole country needs a vacation?

What if you could take that vacation anytime you wanted? Imagine escaping to the great outdoors or enjoying our oceans and lakes whenever you desire while still enjoying the comforts of home.

That is the appeal of a mobile vacation haven, be it a boat or RV. It goes beyond just the freedom to explore — it’s a tangible investment in unforgettable experiences.

But before you set sail or hit the open road, it’s crucial to consider the tax implications of this investment decision. The tax breaks that reduce the cost of your investment have changed and will now depend on how you intend to use your mobile vacation home.

Second home on wheels or on water

According to the IRS, if your boat or RV has sleeping, cooking and toilet facilities, it can qualify as a second home for taxes.

However, it might be a surprise that the write-offs in 2023 are more limited than in the past. (For this article, an RV is any recreational land vehicle, whether a camper van, fifth wheel or motorhome, and a boat is any watercraft, as long as it has a bed, toilet and stove.)

The Tax Cuts and Jobs Act that passed in 2017 introduced some changes to the rules for deducting mortgage interest and limited the ability of most Americans to deduct taxes and itemize deductions.

Under TCJA, you can generally deduct mortgage interest on up to two qualified homes plus any grandfathered debt totaling $375,000 for married taxpayers filing separately and $750,000 for all other taxpayers. Therefore, if your mortgage on your first home is near the limit, mortgage interest on a second home, which can be an RV or boat, may not be deductible.

There is also a deduction for personal property and sales taxes on RVs and boats. However, the TCJA also implemented a cap on state and local tax deductions. The SALT deduction limitation is $10,000 for married couples filing jointly and $5,000 for married individuals filing separately or single taxpayers. This limitation may affect the overall tax benefits, especially if you max out your SALT deductions with your primary residence or state income taxes.

One of the most significant changes resulting from the above, along with the elimination of exemptions and the increase in the standard deduction, is that most Americans no longer have enough deductions to make it worth itemizing. Instead, they take the standard deduction. Therefore, before buying a second home, add the combined interest on your two homes, the $10k  SALT tax deduction, and your charitable deductions to ensure you have enough to itemize and take advantage of the deductions.

While most RV ads claim you can write off your camper/travel trailer or motorhome as a first or second home, checking with your tax professional is a good idea. Also, TCJA is set to expire at the end of 2025, so it will be interesting to see if these rules will change again in 18 months.

Renting it out

Renting out your recreational vehicle or watercraft can generate rental income to offset your ownership expenses, just like with a traditional vacation home. The tax implications of your rental income or loss will depend on how often you rent it out and how it’s classified for tax purposes.

According to the IRS, if you rent out your vacation home (including your RV or boat) for 14 days or less in a year, the rental income is generally not taxable. This can be a significant advantage if you only rent it for short periods of time.

If you rent out your vacation home more than 14 days a year, you must report the rental income on your tax return. However, you may be eligible to deduct certain rental-related expenses, such as insurance, maintenance and depreciation, to offset the rental income and reduce your taxable rental profit.

If you have a loss, rental activities are generally passive, subject to the passive loss rules. These rules limit the ability to deduct rental losses against other sources of income, such as wages or business income unless you meet certain exceptions.

It’s advisable to consult with a tax professional to understand the implications of the passive loss rules and how they apply to your situation.

Using it for business

You may be eligible to deduct expenses if you conduct business activities, such as traveling to job sites, completing administrative work, and holding client meetings from your recreational vehicle if used as a mobile office.

Let’s say you own a boat and operate a guided tour business showcasing a coastal area’s scenic beauty or take out others on fishing or snorkeling expeditions. Costs associated with that business on the days you operated the tours would be deductible.

Some business owners travel and sell at hobby shows (like woodworking or quilting)  and use their toy hauler to transport themselves and goods for sale. In another example, a retired entrepreneur offered makeovers and sold clothes from her motorhome to residents at retirement homes up and down the state.

In these cases, you could potentially deduct a portion or all expenses related to the RV or boat’s maintenance, fuel, docking fees or parking charges, insurance, and depreciation as business expenses based on the business usage.

The IRS scrutinizes business deductions, particularly those related to mobile offices, and there are specific rules you should be familiar with. It’s advisable to consult with a tax professional who can provide guidance specific to your business.

Owning an RV or boat is a big investment decision. A motorhome can cost $100,000 or more. You could stay 500 nights in an average hotel at $200 a night for the cost of the motorhome. Only you can decide if it is a suitable investment for your family.

As Erica Jong said, “Live your life by a compass, not a clock. “Whether you choose to rent or own, take that vacation! It is probably overdue.

Michelle C. Herting is a CPA, Accredited Business Valuator, and an Accredited Estate Planner. She specializes in succession planning, business valuations, and settling trusts.

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Ken Potrock: Measure A is wrong for Anaheim

• July 9, 2023

At Disneyland Resort the well-being of all our cast, including their overall employment experience, is at the heart of everything we do. But Measure A, the Anaheim hotel and event worker ballot measure, is bad for business and fundamentally unfair. That’s why we are joining the coalition representing more than 100 event venues, hotel owners, small businesses, nonprofits and residents that oppose this flawed initiative.

But let me tell you what we do support — competitive pay, comprehensive benefits and growth opportunities for our cast, worker safety, the value of collective bargaining, and a vibrant and competitive Anaheim.

Measure A requires hoteliers and others to pay employees at least $25 per hour. As part of our recent collective bargaining agreement, housekeepers at our three hotels will make a minimum of $25.50 per hour by mid-2024— so for Disneyland Resort this portion of the initiative is not a matter of finances, it’s a matter of principle.

Measure A also institutes several onerous work rules that would make it nearly impossible for hotel owners to operate. Imagine this scenario …if a housekeeper cleans one extra square foot — yes, just one — beyond the set maximum, double pay (at least $50 per hour) would be required for the entire shift. What’s more, the workload of a housekeeper could substantially be reduced if their rooms to be cleaned are on more than a single floor, have more than one bed, or were not cleaned the prior day. Implementing these unrealistic rules is unreasonable and ultimately will make Anaheim uncompetitive.

At Disneyland Resort we believe decisions about compensation and work rules belong at the bargaining table not the ballot box. For nearly 70 years we have worked with our 26 unions to successfully negotiate fair and equitable agreements. Through collective bargaining, we have contracts with strong starting wages, up more than 40% over the last five years. Today, many hourly roles begin at $20 per hour or above. This initiative completely circumvents negotiations — an end-around tactic being used statewide with a damaging ripple effect, essentially rendering the negotiations process as meaningless.

We are committed to employee safety and already had mutually agreed to implement panic buttons for our housekeeping cast members. But thanks to a recently approved city ordinance requiring panic buttons at all Anaheim hotels, this issue is now off the table and can no longer be used to mask an initiative that will have significant consequences for so many hotels in our city.

Hotels and small businesses, several that have been family-owned for generations, will be devastated by Measure A. With many still recovering from COVID-impacts and not yet fully staffed, they will have to shift costs to guests or close their doors entirely. Anaheim benefits from a unique tourism ecosystem and this wage increase will unequivocally make the cost of lodging in Anaheim more expensive, driving tourism dollars out of the city and leading to potential taxation of residents to make up for lost revenue.

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Measure A further targets city-owned facilities. Anaheim’s own study shows that the Convention Center alone could be negatively impacted by about $8 million per year, and that labor costs could increase by 19% at Angel Stadium and Honda Center. This equates to less money for vital city-provided services. In addition, libraries, churches, sports facilities, and nonprofits with spaces of a certain size also would be affected.

We are thankful to have bounced back after our extended closure and for our 34,000 cast members. We are proud of the wages, benefits and perks we offer including affordable healthcare starting at $7 weekly for eligible individuals, our Aspire 100% tuition-paid education program, financial support for childcare, theme park tickets, exclusive events and more.

Our Disneyland Resort cast members are our top priority, and we will continue to do right by them, but Measure A is wrong for Anaheim.

Ken Potrock is president of Disneyland Resort.

​ Orange County Register 

Servite, Cypress surprise by reaching the semifinals of South County passing tournament

• July 9, 2023

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MISSION VIEJO — One of the biggest revelations at the South County passing tournament sprung from a team that graduated its two best wide receivers in May, and lost arguably its best returning option to an injury in the first game on Saturday.

The other stunner came from a school coming off its worst finish in school history, and some wild shuffling of quarterbacks last fall.

Cypress and Servite weren’t the obvious picks to reach the semifinals at the high-octane, summer event but both showed progress in earning their shots against two 7-on-7 titans for a chance to reach the championship.

The Centurions met Mater Dei, which won the Battle at the Beach at Edison last weekend. The Friars faced defending South County champion and tournament host Mission Viejo.

A joke on the Cypress sideline before the semifinals was essentially which one of the four teams seemed a bit out of place.

“Who expects Cypress to be in the final four of this tournament?” asked Centurions coach Rick Feldman, who brought his team to the event for the first time.

Mater Dei and Mission Viejo restored order with lopsided victories in the semifinals, and the Monarchs won the tournament, but Cypress and Servite certainly left their mark as improved teams.

The Monarchs defeated Mission Viejo 28-14 in the final behind four touchdown passes by Stanford commit Elijah Brown, including three to senior wide receiver Marcus Brown.

Mater Dei finished 7-0 for the second consecutive weekend to polish its resume as the No. 1-ranked team in the nation in multiple preseason polls.

Servite gave the rival Monarchs arguably their toughest game, falling 29-21 in the teams’ tournament opener.

The Friars bounced back to win four consecutive games before falling to Mission Viejo 35-14 in the semifinals.

Servite was led by Leo Hannan, a 6-foot-4, 207-pound junior who was part of a crowded quarterback group last season as the Friars went 1-9.

Under the direction of first-year coach Chris Reinert and new offense coordinator Cheyne Lacanaria, Hannan kept the Friars on the move by connecting with a compelling cast of receivers.

The group included emerging senior tight end Aidan O’Callaghan, senior wide receiver Quinn Rosenkranz, junior wide outs Jacob Martin and Ethan Naudin and junior running back Quaid Carr.

“We hung in there,” Hannan said of the Mater Dei game. “We competed just fine. I thought we looked the part, played the part.”

In the quarterfinals, Hannan threw three TDs to O’Callaghan en route to a 35-28 triumph against Centennial Corona. He also tossed TDs to Martin and Carr as the Friars beat the Huskies, who were undefeated but played without QB Husan Longstreet.

O’Callaghan also impressed with a leaping TD catch in a 21-15 victory against Tustin.

“He’s the dude who looks like Hercules,” Hannan said of O’Callaghan (6-3, 220).

In a testament to the offense’s improvement, Carr was the only contributor Saturday who earned all-league honors last season.

“It’s going great,” Hannan said of the Friars’ summer. “We got these new coaches. I love these guys. New, good energy, turn stuff around. If we can just (now) have a good year, and build.”

Hannan landed several offers in the spring, including Washington, Arizona and Illinois, but his focus is now solely on the Friars.

“I want to win games. That’s No. 1,” he said. “Comeback season. That’s really everyone’s focus around here. This a big tournament for us.”

Cypress waged its own comeback while providing a peek into what its offense will look like without wide receivers Matt Morrell and Trevor Monteleone.

Senior quarterback Aidan Houston rallied the Centurions past La Habra in the teams’ opener for a 23-21 victory.

The victory set the tone for Houston working well with senior wide receivers Michael Hubbard and Jake Porteneuve, senior tight end Bruno Caldarella and senior running back Destin Sanchez.

The connections came after Cypress lost senior athlete Jesse Mauldin to a collarbone injury against La Habra.

“(Aidan) is having a great day,” Feldman said of the 5-foot-11, 165-pound dual threat. “His decision making. He’s making quick reads, and his accuracy has been spot on, and we’ve had receivers making huge plays.”

In one of the most exciting games of the tournament, Cypress fell in pool play to Centennial Corona 36-35. The Centurions, according to the tournament rules, could have settled for a 36-36 tie because of the automatically awarded extra-point following its late score. But the Empire League powerhouse opted for the 2-point conversion and lost one point when its attempt failed.

In the quarterfinals, Cypress defeated Bishop Amat 42-35.

That’s a lot of points for a team that graduated a duo in Matt Morrell and Trevor Monteleone who combined last season for 122 receptions for 2,225 yards and 19 TDs.

Hubbard, Porteneuve and Caldarella each finished last fall with one reception apiece.

“For us to come in (here) and perform like we have today,” Feldman said, “I’m happy.”

MISSION VIEJO DEFENDS LINEMEN TITLE

Mission Viejo defended its title in the linemen competition.

The Diablos capped the event by defeating Chaparral in the finals of the tug-of-war, which ignited a wild celebration.

“That’s just the Mission culture,” senior defensive lineman Titus Miller said. “We celebrate each other because a win up front is a win for everybody. We all come together as a unit at the end of the day. We win, lose together.”

In the semifinals of the tug-of-war, the Diablos overcame an early surge by Millikan to rally for the victory.

#AndStill @missionfootball defeats Chaparral en route to linemen title, Mater Dei and Servite didn’t participate but Diablos were dominant @ocvarsity pic.twitter.com/Mrz0aYLCBt

— Dan Albano (@ocvarsityguy) July 8, 2023

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​ Orange County Register 

Galaxy extends unbeaten streak to 7 games with victory over Philadelphia

• July 9, 2023

CARSON — The Galaxy is riding all of the positive momentum now.

After a slow start to the season, the Galaxy, thanks to a strong 3-1 win in front of 21,269 over the Philadelphia Union Saturday at Dignity Health Sports Park, improved their unbeaten streak to seven consecutive games and is starting to look like a team that has figured things out. It is just the second time this season that the Galaxy have won consecutive games.

“Momentum in this league, like I always say is precious,” Galaxy coach Greg Vanney said Friday.

“The early part of the season was just poisoned with so much noise. Negativity in every aspect of things. It just felt bad. You sense now, with the solidifying of results, getting hard-earned points, not always three on the road, winning games like the other night (Tuesday against LAFC), that it changes the dialogue and narrative of it.”

This was the first meeting between the teams since 2019. The Galaxy (5-9-7, 22 points) entered having dominated the short series between the club, winning eight of the 12, with only one loss and three draws.

The Galaxy took a 2-1 lead into halftime thanks to an Union own goal. Off of a corner kick, the inswinging ball from Douglas Costa came off of Union defender Olivier Mbaizo’s butt. Galaxy defender Chris Mavinga was making an effort to get to the ball before the ball went in.

The final knockout punch came in the 76th minute as Riqui Puig hit a laser from approximately 24 yards out that flew by Union goalkeeper Joe Bendik and into the upper corner. The goal and the win gave the Galaxy consecutive wins over last season’s MLS Cup participants.

The win still leaves the Galaxy below the playoff line in the Western Conference, but definitely in striking position heading into next Saturday’s game against the Vancouver Whitecaps. The Galaxy will go into that game three points behind the ninth and final playoff spot in the Western Conference.

“We’re learning how to trust each other,” Vanney said. “I feel like through the determination and grit on the road, guys are coming together with each of these results.

“We’ve minimized the number of challenging moments and we’ve increased our good moments.”

The Galaxy opened the scoring in the with a goal by Tyler Boyd in the 15th minute. Puig and Delgado had the assists. Puig setting the stage with a perfectly-played ball out of the midfield out wide to Delgado, who supplied the cross to Boyd.

This was the second consecutive game that Boyd has scored a goal and the second consecutive game that Puig had a goal and an assist.

“I think we were superior in all phases,” midfielder and captain Gaston Brugman said. “We’ve found the team and if we all fight for the same objective, the team is more united.”

The Union tied the game at 1-1 in the first half on Mikael Uhre’s 36th-minute goal.

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​ Orange County Register