Quick Facts – Quick Law Facts – Best Songs Lyrics of Modern America
Blog No 151
July 26, 2022
By Mack W. Borgen
Author (7 Books): The White Binder – Your Personal Data and Information Book (2022); The Writings of a Lifetime (2021); Dead Serious and Lighthearted – The Memorable Words of Modern America (3 Vols) (2018-2019); and The Relevance of Reason (2 Vols) (2013). As advertised in The New York Review of Books. Recipient of Eight National Book Awards
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– Quick Facts –
IRS Announces New Mileage Travel Deductions
The IRS’ mileage travel deductions can be substantial for you and your business.
Starting July 1, 2022, the IRS’ business mileage rate was increased to $0.625 cents per mile. Examples: 5,000 miles per year = $3,125 tax deduction; 20,000 miles per year = $12,500 tax deduction.
In addition, both the medical and moving mileage rates were increased to $0.22 per mile.
IMPORTANT:
1 – Keep good and contemporaneous records.
2 – Keep track of both mileage and actual expenses.
3 – Have your tax advisor evaluate the possible use of the vehicle depreciation deduction as well.
Source: Bryars Tolleson Spires and Whitton LLP – One of Southern California’s excellent accounting firms.
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Quick Law Facts
California’s Complicated Landlord-Tenant Law
California landlord-tenant law has been become far more complicated over the last several years. In large part, this is due to legislation enacted in response to the covid pandemic. Most of the state law changes (such as the Tenant Protection Act (AB 1482) (the “TPA”) (Note 1)) and the local law changes (i) have enhanced tenant rights and (ii) have complicated both the eviction and past-rent collection practices and even the bases for which a landlord may evict a non-paying residential tenant.
For example, there have been multiple rental increase and eviction moratoriums, and there are now statewide caps on annual rental increases (5% plus the inflation rate with a maximum increase of 10%). Some local laws are even more restrictive.
Nevertheless, in most cases, eviction moratoriums have expired.
They are more complicated, but residential evictions may again proceed. There are basically two kinds of evictions – “at fault” evictions and “no fault” evictions. “At fault” evictions include evictions for (1) nonpayment of rent, (2) breach of material lease term, (3) nuisance, waste, or using the unit for unlawful purposes, (4) refusal to allow lawful entry, or (5) refusal to execute a new lease on materially similar terms. “No fault” evictions, another set of bases allowing for a permissible eviction, include instances such as when an owner (1) wants to move in to the unit or (2) desires to initiate a substantial rehabilitation or remodel of the unit (so long as such rehabilitation would take more than 30 days to complete).
Before initiating an eviction action or a suit for back rent, it is prudent to closely example the lease and review of possible tenant defenses based upon the TPA or other pandemic-based laws. Also, as a business matter, it is sometimes prudent to carefully consider the advisability of using some form of “cash-for-keys” resolution with the tenant.
Note 1 – Applicability of Tenant Protection Act. The TPA applies to all rental units in California except (1) single-family homes (unless they are owned or controlled by a corporation), (2) units covered by a local rent control ordinance which is more protective than the TPA, (3) units constructed in the past 15 years (i.e. “newer units”), (4) mobile homes, (4) duplexes where the owner is living in one of the units, and (6) affordable housing subject to deed restrictions, a regulatory agreement, or some other form of governmental agency agreements).
Best Song Lyrics of Modern America – Part 22
Song lyrics are the real poetry of Modern America. The lyrics of our favorite songs roll around in our heads for decades. Almost unconsciously, every day we honor the words of America’s songwriters who said something in that perfect, poetic, or clever way.
Here is Part 22 of my assembled list — done over the last eleven years in conjunction with my research for my last series of books, Dead Serious and Lighthearted – The Memorable Words of Modern America. To order copies of my books, just go to http://mackwborgen.com/shop/ or, as always, order on Amazon. Thank you.
But now, … The Best Lyrics of Modern America
– From 1957 through 2015 – Enjoy.
Tennessee River (1980) (Alabama) (Years Active: 1969-2004, 2006-2007, 2010-{Present).
“I was born across the river in the mountains where I call home,
Lord, times were good then, don’t know why I ever roamed?”
On Broadway (1978) (George Benson) (B: 1943, Pittsburgh, PA).
“They say the neon lights are bright on Broadway
They say there’s always magic in the air
But when you’re walkin’ down the street
And you ain’t had enough to eat
The glitter rubs right off
And you’re nowhere.”
We Are the Champions (1978) (Queen) (Years Active: 1970 – Present 9 (Original Lead Singer – Freddie Mercury (B: 1946: Tanzania – D:1991 (U.K.).
“I’ve paid my dues
Time after time,
I’ve done my sentence,
But committed no crime,
And bad mistakes
I’ve made a few
I’ve had my share of sand
Kicked in my face
But I’ve come through.
–
We are the champions – my friends
And we’ll keep fighting
Till the end.”
Best Movie Lines
“Sometimes I don’t know where the bullshit ends, and the truth begins.
But if I die, I’m sorry for all the bad things I did to you.
And if I live, I’m sorry for all the bad things I’m gonna do to you.”
Roy Scheider in his role as Joe Gideon in All That Jazz (1979) (American musical drama film directed by Bob Fosse and starring Roy Scheider, Jessica Lange, and Ben Vereen).
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