Visiting professor discusses recent federal tax law and mitigation techniques

A law professor proposed ways for individuals and local and state governments to mitigate the impacts of a recent cap on tax deductions at an event Wednesday.

Law professors Kirk Stark and Jason Oh spoke at a UCLA School of Law event with Manoj Viswanathan, an associate law professor at the University of California Hastings College of the Law, about a law passed by Congress in 2017.

“Professor Viswanathan and I worked together, along with the half-dozen other legal scholars from around the country, to consider ways in which states might be able to mitigate the adverse effects of the new (state and local tax) cap,” Stark said.

State and local tax, or SALT, deductions allow taxpayers to deduct their sales taxes, state income taxes and property taxes from federal taxes, reducing the amount they owe in federal taxes.

Before the change in federal law, taxpayers could take unlimited SALT deductions, meaning they could deduct the entire amount they owe to state governments in federal taxes. The Tax Cuts and Jobs Act, which went into effect January 2018, capped the deductions at $10,000, requiring taxpayers to pay the remainder of federal taxes not covered by the deduction.

Viswanathan said 90 percent of SALT deductions are utilized by people who make more than $100,000 a year.

“The states that made a lot of noise about the cap on SALT deductions are high tax states like California, New York, New Jersey because they have high tax rates for upper-income people who utilize these deductions,” he said.

Viswanathan added he thinks the changes were made to prevent residents of Democratic states that have higher state and local taxes from deducting their state taxes from their federal taxes.

Wealthier individuals are affected more by the SALT cap because the deduction lowers federal taxes by a larger amount when state and local tax rates are higher, Viswanathan said. He added that states have tried to let their taxpayers bypass the cap on SALT deductions through methods such as giving money to charity, as charitable deductions are exempt from the cap.

“The changes in federal tax laws didn’t really limit in a real way the deductibility of charitable deductions, so the taxpayer ends with fully deductible transfers to state and local governments,” he said.

These methods of bypassing the cap on SALT deductions adhere to tax regulations, he added.

Viswanathan said his proposals are tailored to the needs of individual cities.

He said there are a number of other ways to respond to the SALT deduction cap. He added that, for example, individuals could form corporations to avoid the cap, as corporations are exempt from the limit.

Viswanathan said a number of states on the East and West coasts, including California, have tried to remove the cap through legal action or legislation at the state level.

Daniel Kellerman, a law student, said he is not entirely sympathetic to higher earners who have been affected by the cap on SALT deductions.

“If the (income) rates would be raised for everybody, then the inability to deduct would be painful for more people and it would change the political climate (surrounding the removal of) the caps on the SALT deductions,” he said.

Andrew Kim, a law student, said he finds the cap on SALT deductions to be very controversial because he thinks coastal states don’t like how it negatively affects their residents.

He added it was interesting to hear Viswanathan’s proposals, but added he does not feel sympathetic to wealthy people affected by the cap.

“Your tax liabilities determine how you feel about the changes to SALT and for some people it would be super beneficial and for others it doesn’t apply,” he said.

Kim said he doesn’t like that the cap has the greatest impact on those who live in coastal cities and heavily Democratic states.

“I think (the future of the cap) will have to do a lot with the upcoming federal elections about how states that are affected by the caps will make some changes hopefully,” he said.

Despite recent cold front, LA is still experiencing trend toward warmer weather

Los Angeles’ climate is getting warmer, not colder, despite snow, lower temperatures and increased precipitation this month.

This February has been the coldest in nearly 60 years, with the average temperature in LA this month falling five degrees lower than the normal average. However, Neil Berg, associate director of science at UCLA’s Center for Climate Science, said the climate in LA is still getting warmer despite this temporary cold period.

“The climate is getting warmer and this is just a part of our normal winter weather,” Berg said. “We’re just in a cool, wet winter this time, but it’s not part of a larger trend that we’d expect under climate change.”

James Murakami, a staff meteorologist in the atmospheric and oceanic sciences department, said while this February has been cooler than previous years, January temperatures were normal and December temperatures were higher than normal.

“I think people’s memories are short-term, so they think the recent weather has been the entire winter,” Murakami said.

Eric Boldt, a meteorologist at the National Weather Service, said the cooler temperatures are primarily associated with an increased number of storms.

“There has been some colder air that is just related to the number of storm systems,” Boldt said. “Some of these storms are coming in from the north and that’s some bringing some colder air with it as well.”

LA has also had over 5 inches of precipitation this month, about 5 inches more than last February. The increased precipitation is likely caused by high-speed winds, known as jet streams, that bring down cool air from the North Pole, Murakami said.

“Sometimes (the jet stream) is positioned so it directs the storms and the cold air south into our state,” Murakami said. “It just happens to be that many times this month, it’s been going through California.”

Boldt said he thinks this year’s increased precipitation is more normal for the LA area than the dry weather of the past few years.

“To see a more normal winter is the first thing people may not understand,” Boldt said. “We should be seeing quite a bit of precipitation and snow in the mountains.”

Gurneet Shaheed, a first-year biochemistry student, said the temperatures in LA are similar to those in his hometown of San Francisco, but the rain is more unpredictable.

“I honestly don’t like it at all,” Shaheed said. “You go out when it’s raining, it stops all of a sudden, and your umbrella’s useless, which you have to carry around all day.”

Boldt said this year’s increase in precipitation does not indicate a trend toward a cooler climate, even if it appears to deviate from the dry weather patterns of previous years.

“If we’re looking at the climate and whether or not this is a long-term trend, we’d have to be looking at years and years of data,” Boldt said. “This is just one above-normal year compared to a lot of other dry years, so it stands out.”

Berg said he thinks the wet winter is a nice change of pace, but it does not indicate LA is shifting from drier to wetter conditions.

“This region is pretty prone to volatile precipitation regimes,” Berg said.

Boldt said this level of precipitation may not necessarily bring Southern California out of its drought in the long-term because of how unpredictable the weather can be.

“Southern California is like the stock market when it comes to weather,” Boldt said. “We can have really (good) years, and we can also have really bad years.”

Jisung Park, an assistant professor of environmental health sciences and public policy, said while the cold does not indicate climate change, the unpredictability of the weather does.

“Weather patterns are changing in ways that we’re not used to,” Park said. “That’s certainly consistent with climate change.”

Increased rainfall has damaged several buildings on campus and interrupted campus services.

Kelly Schmader, assistant vice chancellor of UCLA Facilities Management, said in an email statement some buildings on campus have flooded in the past few months due to heavy rainfall.

“This (flooding) is not to be unexpected for a campus that is approaching 100 years of age and has more than 30 percent of our buildings over 60 years old,” Schmader said.

Nurit Katz, chief sustainability officer and an executive officer in Facilities Management, said the university will launch a study next month to investigate potential ways of capturing stormwater at various locations on campus as part of UCLA’s efforts to achieve carbon neutrality by 2025.

“The study is going to comprehensively look at the campus, and hopefully within the next five to six years, we’ll be doing some significant capture projects on campus,” Katz said.

Affordable housing development program to expand and launch this summer

UCLA has developed an educational program which aims to help housing professionals address issues regarding affordable housing.

The Howard and Irene Levine Affordable Housing Development Program is an interdisciplinary educational curriculum developed jointly by faculty from the UCLA Anderson School of Management’s Ziman Center for Real Estate, UCLA Luskin School of Public Affairs and UCLA School of Law. The program is designed to equip housing professionals with specialized training that will allow them to be more effective in developing affordable housing.

The program was first offered in fall 2018 and enrolled 24 entry-level professionals out of 140 applicants. The summer program will increase the number of enrollees to 30 and offer a six-day university-level course about topics pertinent to housing development such as tax credits, design and project management, according to the management school website.

The program is open to professionals working in the housing field and is the first of its kind among major research universities in the United States, according to a press release from the Ziman Center.

Julie Lindner, LAHDP program manager, said the program aims to help housing professionals address the country’s lack of affordable housing more effectively.

“We’re hoping that we’ll be able to provide a service to the community by giving professionals working in this sector the knowledge to build housing much more quickly and effectively,” Lindner said. “We want to help these developers become more entrenched in their business and have the skill set to do their best work.”

Joan Ling, LADHP co-director and program lecturer, said the program’s curriculum was partly adapted from the Howard and Irene Levine Program in Housing and Social Responsibility, which offers a course to UCLA graduate students that addresses housing markets, housing policy and sustainability.

Ling said the new program is more detailed and fast-paced than the program in housing and social responsibility, which better suits professionals already working in the field.

She also said the program helps enrollees acquire skills and knowledge that can often take a considerable amount of time to learn when actively working in the field.

“You can train on the job, but when you do that, you often miss out on how a project might be done differently or more effectively,” Ling said. “This program allows professionals to pick up on things they might otherwise miss out on by keeping their nose to the grind.”

Lindner said housing is an ongoing issue facing the nation, and one of the most effective ways professionals can address the issue is to educate themselves.

“We’re definitely at a crisis point when it comes to housing, and all of our cities are trying to find ways to house people who need it the most without displacing others,” Lindner said. “One of the best ways to do that is to educate professionals on how they can build better and build smarter.”

According to a 2018 study published by the UCLA Luskin Center for History and Policy, 57 percent of renters in Los Angeles were rent-burdened in 2009 to 2011, meaning they had to pay more than 30 percent of their income to afford rent. Of the lowest earners, 78 percent were severely rent-burdened, meaning they had to pay than half of their income to afford rent. The study also showed that the median income in LA County in 2009 to 2011 fell 2 percent since 1970, while rent increased by 85 percent over the same time period.

A 2018 report by the California Department of Housing and Community Development also showed that the state produces an average of less than 80,000 new homes annually over the last 10 years, which is considerably below the projected 180,000 new homes needed per year.

Lindner added she feels satisfied knowing that the program could potentially help professionals alleviate the nation’s housing crisis.

“As a university, it’s part of our DNA to provide service, and that’s what’s most gratifying about this program,” Lindner said. “We’re providing this service to the folks that are in the trenches trying to get this housing built and to solve this issue.”

Fresh off tight win against Cal, women’s tennis seeks victory over newly ranked USC

This post was updated March 3 at 2:31 p.m.

The Bruins will face their crosstown foes in the wake of a nail-biting victory.

No. 5 UCLA women’s tennis (7-1) will host UC Santa Barbara (4-3) at the Los Angeles Tennis Center on Thursday before squaring off against No. 32 USC (5-2) on Friday.

The matches come five days after UCLA narrowly defeated No. 24 California on the road. Coach Stella Sampras Webster said the team is grateful for the Feb. 23 win, despite the mental and physical recovery processes that result from a drawn-out matchup.

“In sports, you’re always going to have close matches, and that’s why you play sports,” Sampras Webster said. “Having those kind of wins makes it really exciting and there’s nothing better.”

UCLA swept USC 4-0 last year at home, but the Trojans will march into Westwood with a new sense of confidence, having broken into the national rankings for the first time this season.

“This is why you came to UCLA: to play against USC,” said Sampras Webster. “But we are going to prepare like we do, and we know their players very well.”

Sampras Webster said many of the players from each team faced each other in high school and fielded recruiting interests from both universities – something that makes the rivalry more intense.

“They all grew up with each other, and we’re very familiar with them,” Sampras Webster said. “I think there will be a lot of emotion.”

Senior Ayan Broomfield said she is no stranger to the emotion of the rivalry and hopes to replicate the team’s success from last year.

“Anytime you’re playing your rival there’s a lot of emotion involved,” Broomfield said. “But I know our team is really pumped up and I think it’s going to be a really fun match.”

Redshirt junior Jada Hart will enter the string of matchups on the heels of her first singles win of the season.

“It’s a huge excitement for me because I haven’t been able to finish a lot of matches,” Hart said. “I think we should just translate that same energy from last weekend.”

But before UCLA clashes with its crosstown rival, it will have to face a Santa Barbara team looking to build a win streak of their own. Broomfield said the team, including the freshmen, will remain disciplined so they don’t overlook Santa Barbara.

“Our freshmen are really mentally strong and they kind of carry themselves,” Broomfield said. “They’re some of the strongest players on the team so no one really has to worry about them.”

The Bruins’ match against the Gauchos will start at 1:30 p.m. Thursday before they battle against the Trojans at 1:30 p.m. the following day.

“There’s going to be some extra excitement playing USC,” Hart said. “We want to show who really runs LA.”

Women’s basketball cracks top-25 ranking after Oregon road trip

Eight games into the season, the Bruins’ record was 3-5.

Now, as they they enter the final weekend of the regular season, they have won eight of their last 10 games.

After No. 25 UCLA women’s basketball (17-11, 10-6 Pac-12) defeated No. 6 Oregon (25-3, 14-2) 74-69 on Friday and just narrowly fell to No. 9 Oregon State (25-3, 13-3) 75-72 on Sunday, it earned its first Associated Press top-25 ranking of the season.

“These past two games have shown us that when we stay together and we fight together, anything is possible,” said redshirt senior forward Lajahna Drummer. “It doesn’t matter who the team is or where we are at, but if we stay together and do what we are told to do and do it well, then we should be in a great position no matter what.”

The Bruins entered the 2018-2019 season with only three returning starters, losing top scorers Monique Billings and Jordin Canada to the WNBA Draft.

“At the beginning of the season, it was rough because we were a brand new team,” said senior guard Kennedy Burke. “We have more freshmen than upperclassmen, and they didn’t have the experience of the upperclassmen.”

UCLA’s roster consists of six upperclassmen, only four of whom are starters. The remaining nine players are freshmen and sophomores.

UCLA’s 3-5 record to begin the season was its worst since 2013-2014, when it began 3-5.

Coach Cori Close said despite the shaky start, she knew the Bruins would become a competitive team.

“I have believed – and the staff has believed the entire season – that we can grow into something really good and really special,” Close said. “But I think it was a matter of (the players) gaining enough experience and gaining enough improvement in their skill and execution for them to believe it.”

Friday’s win against then-No. 2 Oregon on the road was the first time UCLA has beaten a top-two opponent since defeating No. 2 Stanford in 2008. The victory also marked the Bruins’ eighth road win, giving UCLA an 8-3 record away from home.

Drummer said playing at the opponents’ home courts has motivated the Bruins to play with more intensity.

“It forces us to focus in a little bit more and have a little more intensity,” Drummer said. “We’re in front of 8,000 fans … and it’s loud and we can’t hear our coaches, so we have to depend on one another because that’s basically all we have on the floor.”

UCLA will have the opportunity to improve its 9-5 home record when it faces Utah on Friday and Colorado on Sunday to close out the regular season before the Pac-12 tournament.

Behind career-best performances, softball blows out No. 3 Florida

Even the third-ranked team in the nation couldn’t stop the Bruins’ offense.

No. 2 UCLA softball (15-0) defeated No. 3 Florida (18-1) by a score of 7-1 behind career-high performances from sophomore pitcher Holly Azevedo in the circle and redshirt junior first baseman Rachel Garcia at the plate.

“I thought (Azevedo) would be a good match,” said coach Kelly Inouye-Perez. “And wow, she did a phenomenal job tonight. She really pitched the way (Azevedo) is capable of.”

The Bruins took the lead in the bottom of the first, as sophomore shortstop Briana Perez singled to start it off and advanced to second on a long foul out by junior outfielder Bubba Nickles. Perez was brought home by sophomore designated player Aaliyah Jordan on a double to the wall. Garcia would move Jordan over to third on a single, but both were left on.

After a 1-2-3 inning from Azevedo in the second, the Bruins added to their lead. A triple by sophomore infielder Kinsley Washington led to a run, as after freshman outfielder Kelli Godin walked and stole second, Perez followed with a single to score Washington. Garcia would then bring in both Godin and Perez on a single to make it a 4-0 lead.

Garcia struck again in the fourth inning with a three-run home run to bring in Perez and Nickles, who had tripled and walked, respectively. She finished 4-for-4 on the night with the home run and a sixth-inning triple to go along with a career-high five RBIs.

“I just stayed relaxed and focused on my breath,” Garcia said. “Every at-bat I took a second to think about my grandpa, who’s in the hospital right now. I just did it for him.”

Inouye-Perez pulled Azevedo in the top of the sixth inning after giving up a single and RBI double to make it 7-1, with freshman pitcher Megan Faraimo coming in to get the last six outs for her first save.

Azevedo struck out a career-high eight batters in five innings for the win, stranding six of the eight base runners she allowed.

“A lot of off-speed always keeps teams off, and I know Florida is notorious for rise balls, so down was really crucial,” Azevedo said. “It was just being connected with my catcher and the team having my back.”

UCLA had 12 hits from seven players, including the four hits from Garcia and three from Perez. The Bruins were also able to get at least one base runner in every inning, a feat that Inouye-Perez attributes to the team’s mentality of winning every frame.

“I told them before the game that this was going to be a dog fight, and they did an outstanding job,” Inouye-Perez said. “They continued to throw punches and they never let up, and as a result both offensively and defensively we just executed great softball tonight.”

The Bruins will stay in Fullerton, California, this weekend for the rest of the Judi Garman Classic, starting with another matchup against Florida on Friday.

“We’ve definitely set the standard, and now we’ve got to set it higher,” Garcia said. “I think as long as we go into Friday’s game like we did today, I think that we’ll be this good.”

Beach volleyball wins 3-2 for second straight year at USC, credits patience as key

For the second consecutive time at Merle Norman Stadium, it came down to the last court.

No. 1 UCLA beach volleyball (6-0) topped No. 2 USC (1-1) 3-2 at Merle Norman Stadium, with junior Lily Justine and senior Sarah Sponcil clinching the win with a 2-0 sweep over their Trojan opponents.

Justine and Sponcil were the final court to finish play, with the other pairs finishing 2-2. The duo took a 12-11 lead in the second set, but won nine of the next 12 points. Justine converted on a cut shot to the ride side to give UCLA its second-ever victory at USC.

Sponcil said she and Justine understood the pressure but felt that steady communication let the Bruins pull away from the Trojans.

“(We were) thinking, ‘Just be patient,’” Sponcil said. “It’s so easy to get caught up in the fact that the pressure is on us. But the more that we stay together and keep communicating, we kind of started to get that edge at the very end.”

Court five put the Bruins on the board first. About to go down a set, sophomore Megan Muret and senior Izzy Carey broke the Trojans’ set point twice and won the first set 22-20.

The two followed that up with a 22-20 win in the second set to earn the Bruins’ first win of the day. Muret said she and Carey knew they would be able to come through for the team and put the Bruins even with their rivals.

“That’s not the first time the other team has had game point against us.” Muret said. “We really tried to stick together and stay confident. We know what we can do and we know that we’re capable of coming back and putting it all together.”

The Bruins’ second win of the night came from court four, where freshmen Abby Van Winkle and Lindsey Sparks came out on top 21-17, 21-17 in their first match as a pair this season.

Van Winkle’s usual partner, senior Zana Muno, was out for the game with an illness. This forced coach Stein Metzger to move sophomore Mac May and junior Savvy Simo from court four to three. They lost in three sets by scores of 21-15, 19-21, 15-12.

Metzger said Sparks stepped up and was part of what he feels is a great freshman class that can lead the Bruins in the upcoming years.

“We have a great freshman class,” Metzger said. “It’s the biggest and probably strongest we’ve ever brought into UCLA. They’ve learned quite a bit over the fall. I’m really excited about the future for this program.”

On court one, seniors Megan and Nicole McNamara dropped their first match of the year, losing to the Trojan pair of Tina Graudina and Abril Bustamante. The twins committed multiple serving errors on the way to a 21-18, 21-16 loss.

Metzger said the McNamara’s game was not up to their normal standard but talked about having patience with his court one duo.

“They were just a little off,” Metzger said. “And they would admit the same thing. Their ball control, their serving, just everything was a bit off. Today wasn’t really their day, but they had a couple spurts where they could have turned it around. I thought it was a good learning experience for them.”