This clip is all over the internet today, as a result of a group harassing a couple of fisherman in a public park:
It’s pretty bad when a man can’t even fish in peace anymore, thanks to the animal activist loons.
Noem Welcomes SD Producer to Testify on Tax Reform before Key Committee
Scott VanderWal, Volga Farmer and President of South Dakota Farm Bureau, Appears before House Ways & Means Committee
Washington, D.C. – Rep. Kristi Noem, the first South Dakotan in history to serve on the House Ways & Means Committee, today welcomed Scott VanderWal to testify before the committee about tax reform’s impact on small businesses, including farms and ranches.
“Because of the financial risk ag operations incur year after year, farmers and ranchers in South Dakota are often disproportionately impacted by bad tax policy,” said Noem. “As we continue to dive deeper into the tax code and the reforms it requires, South Dakota agriculture needs to have a seat at the table. I am grateful to Scott for sharing his farm’s story and his perspective on the areas of tax reform that are critical for the continued success of South Dakota’s farms, ranches, and small businesses.”
“Congress, and the Committee on Ways and Means in particular, is to be commended for moving forward with comprehensive tax reform designed to spur growth of our nation’s economy,” said VanderWal. “Many of the provisions within the committee’s tax reform blueprint will be beneficial to farmers. While improvements can still be made, the reduced income tax rates, reduced capital gains taxes, immediate expensing for all business inputs except land, and the elimination of the estate tax are critical. I’m grateful to Rep. Noem and the committee for the opportunity to visit about how tax reform will impact America’s small businesses, including farms and ranches.”
According to the independent Tax Foundation, the House GOP Tax Reform Blueprint discussed at today’s hearing would increase the annual income for median households in South Dakota by $4,791.
Included in the proposal is language based on Rep. Noem’s Death Tax Repeal Act, which would permanently repeal the Death Tax. The blueprint also outlines a plan that would lower tax rates for individuals and businesses, simplify the tax code, and reform the IRS.
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Thune Introduces Bill to Add Certainty to Worker-Classification Rules
“My legislation would provide clear rules so these freelance-style workers can work as independent contractors with the peace of mind that their tax status will be respected by the IRS.”
WASHINGTON — U.S. Sen. John Thune (R-S.D.), a member of the tax-writing Senate Finance Committee, today introduced the New Economy Works to Guarantee Independence and Growth (NEW GIG) Act of 2017 (S. 1549), legislation that addresses the classification of workers – independent contractors versus employees – and creates a safe harbor for those who meet a set of objective tests that would qualify them as an independent contractor, both for income and employment tax purposes. This legislation is important for traditional independent contractor arrangements, like computer consultants, freelance writers, and delivery drivers, as well as all of those individuals who participate in the gig economy and provide a rapidly growing range of services.
“Today’s fast-growing ‘gig economy’ has made it easier for people to offer unique services, like home repair and cleaning, child care, food delivery, or ride sharing, through easy-to-use mobile applications that can be opened with a simple swipe of a finger,” said Thune. “While these gig economy companies have created thousands of new jobs, they’ve also faced new challenges when it comes to how the service providers are classified by the IRS. My legislation would provide clear rules so these freelance-style workers can work as independent contractors with the peace of mind that their tax status will be respected by the IRS.”
Summary of the NEW GIG Act of 2017:
The bill would create a safe harbor based on objective tests, which if satisfied, would ensure that the service provider (worker) would be treated as an independent contractor, not an employee, and the service recipient (customer) would not be treated as the employer. In the context of the gig economy where an internet platform or app facilitates the transactions and payments, that third party would also not be treated as the employer.
Objective Tests
The safe harbor focuses on three areas that are intended to demonstrate the independence of the service provider from the service recipient and/or the payer based on objective criteria, rather than a subjective facts-and-circumstances analysis:
(1) The relationship between the parties (e.g., job-by-job arrangement, the service provider incurs his own business expenses, the service provider is not tied to a single service recipient);
(2) The location of the services or the means by which the services are provided (e.g., the service provider has his own place of business, does not work exclusively at the service provider’s location, provides his own tools and supplies); and
(3) A written contract (e.g., stating the independent-contractor relationship, acknowledging that the service provider is responsible for his own taxes, providing the service recipient’s reporting and withholding obligations).
Safe Harbor Only
Given that the safe harbor is based on objective criteria, it may not apply in every case. However, the bill would preserve the common law rules for worker classification as well as the special rules under current law that permit real estate agents and direct sellers to qualify as independent contractors.
Reporting Rules
The amount paid to the service recipient under the safe-harbor would be reported to the IRS. For gig economy arrangements – three party transactions – the payer would report payments over $1,000 on IRS Form 1099-K (with the option of reporting amounts below that level). For traditional independent-contractor relationships, the service recipient would follow the existing reporting rules and file a Form 1099-MISC showing the amount paid to the service provider. The bill would update the reporting rules to require reporting of payments totaling $1,000 or more in a year, up from $600 under current law. To qualify for safe harbor, the bill would require the service recipient (or payer in the gig-economy model) to withhold a limited amount of the payments made, which would be deposited with the IRS and treated like an estimated tax payment by the service provider.
Retroactive Reclassification
The bill addresses cases where service providers or service recipients (or payers) mistakenly believe they qualify for the safe harbor but fail to meet one or more of the requirements. As long as there is a good faith effort to comply with the requirements of the safe harbor, the bill would provide relief and only allow the IRS to reclassify the service provider as an employee and the service recipient (or payer) as the employer on a prospective basis.
Tax Court Jurisdiction
Under current law, only the service recipient may petition the tax court regarding misclassification of workers. The bill would expand current law to allow the service provider to bring such a case as well.
Click here for a full topline summary of the NEW GIG Act and here for legislative text.
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Dusty Johnson Raises Over $100,000 For Third Straight Quarter
Dusty’s sustained fundraising unprecedented in South Dakota history
Mitchell, SD – Today, Dusty Johnson announced that his campaign raised over $120,000 in the second quarter of this year. This is the third quarter in a row Johnson has raised more than $100,000.
“South Dakotans are hardworking, generous people,” said Johnson. “I’m grateful for the fundraising support and even more so for the thousands of hours our volunteers have put in. Our campaign has been all over the state – Vermillion, Belle Fourche, Sioux Falls, Fort Pierre and Highmore. Fueled by the support of South Dakotans, we won’t slow down.”
Johnson raised $122,342 this quarter and has raised $354,707 to date. He ended the quarter with $288,563 in cash on hand.
“Dusty’s fundraising has been extraordinary,” said Campaign Manager Erin Schoenbeck. With a year to go, Dusty is already close to raising more money than any congressional challenger or open seat candidate in South Dakota history.”
Dusty Johnson grew up in a working-class family in Pierre-Fort Pierre. He served as Public Utilities Commissioner for six years. As Chief of Staff to the Governor, he helped lead the state out of a $127 million budget deficit, without raising taxes. Dusty currently works as Vice President at Vantage Point Solutions in Mitchell where he helps rural telecommunications companies provide better broadband to families and businesses.
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(corrected copy – ed.)
The statement of organization is in, and Tim Bjorkman is running as a Democrat:
Bjorkman FEC Filing – Statement of Organization by Pat Powers on Scribd
I also notice that his website at timbjorkman.com is up and running (and he managed to secure it, instead of waiting around until the last minute):
Bjorkman seems to be running on a platform of personal responsibility….
So I’m curious to hear exactly what policy initiatives he intends to promote to achieve those ends. What entitlements would he like to see go away? What else does his platform contain?
We shall see.
Farmer and president of the South Dakota Farm Bureau, Scott VanderWal (Volga, SD) will be testifying before the House Ways & Means Committee this morning to discuss tax reform’s impact on SD agriculture/small business.
Congresswoman Kristi Noem is the first South Dakotan in history to serve on the Ways & Means Committee and one of the few members that have a background in agriculture. And it’s somewhat historic for South Dakota agriculture to have a seat at this table as the group formulates a tax reform package.
The hearing begins 9:00 AM today. You can watch it live at this link: https://waysandmeans.house.gov/live/
Attorney General Marty Jackley is hosting a fundraiser in Sioux Falls on July 24th. And there’s a few names you might recognize on the list:
Today, on the Net Neutrality Day of Action being promoted across the Internet, John Thune has a written piece over at recode.net as to why we need a bi-partisan law to preserve Net Neutrality, as opposed to regulation by the FCC:
Administrative rules, especially those affecting all internet users, need to have a broad consensus of support behind them in order to withstand future political changes.
Today, as we consider the future of the internet, we should also remember the history that got us here. Put in place after President Barack Obama pressured regulators to scrap efforts to find agreement, the FCC’s 2015 order regulating broadband internet under a Great Depression-era statute (“Title II” of the Communications Act of 1934) had support from just one political party. This action failed to embrace a self-evident reality — administrative rules, especially those affecting all internet users, need to have a broad consensus of support behind them in order to withstand future political changes. This reality has hit some activists too late, and others are still trying to ignore it — to the detriment of the very protections they claim to support.
Although President Obama tried to justify the use of unilateral administrative action as a remedy for supposed reluctance by Congress to work together, the FCC’s partisan proceeding actually advanced, despite pleas from myself and other Republican colleagues who wanted to work with the Democrats on a new bipartisan law.
The draft proposal we released more than two and a half years ago as a starting point for discussions would have outlawed the online practices of blocking, throttling and paid prioritization of legal content over broadband cable and wireless connections. It put forth a 21st century framework to protect internet freedom by ensuring that corporate owners of broadband infrastructure couldn’t use their role to manipulate the internet experience, and guaranteeing that the sometimes heavy hand of government wouldn’t itself disrupt the positive disruption that has allowed the internet to thrive for two decades. I called for a bipartisan legislative solution before the Obama Administration’s partisan actions, I pushed for it after them, and I continue to fight for it.
What are your thoughts?
Attorney General Ballot Explanation Released for Constitutional Amendment Establishing Open Primary Elections
PIERRE, S.D. – South Dakota Attorney General Marty Jackley announced today an Attorney General Explanation for a proposed constitutional amendment has been filed with the Secretary of State. This statement will appear on a petition that will be circulated by the sponsor of the amendment. If the sponsor obtains a sufficient number of signatures (27,741) by November 6, 2017, as certified by the Secretary of State, the amendment will be placed on the ballot for the November 2018 general election.
The amendment is entitled “An initiated amendment to the South Dakota Constitution establishing open primary elections.”
Under South Dakota law, the Attorney General is responsible for preparing explanations for proposed initiated measures, referred laws, and South Dakota Constitutional Amendments. Specifically, the explanation includes a title, an objective, clear and simple summary of the purpose and effect of the proposed amendment and a description of the legal consequences. The Attorney General Explanation is not a statement either for or against the proposed amendment.
AG Statement for Initiated Constitutional Amendment (Open Primary Elections) by Pat Powers on Scribd
To date the Attorney General has released Attorney General Explanations for the following:
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