Good afternoon everyone and thank you for joining us for today's public safety briefing led by deputy mayor for public safety fill banks To the members of the media who are joining we ask that you please change your name to include your outlet if you wish to be called on during Q&A During today's briefing after each speaker. We will take a few questions from the media related to their announcement Following our last speaker. We will take several questions that have been submitted by the public ahead of today's briefing I would now like to turn it over to deputy mayor fill banks So good afternoon, and I'd like to thank you for joining us today for this briefing on the state of public safety Last week we were joined by representatives of every agency Included in what we like to call the public safety ecosystem Because keeping the public safe is a team effort Today we're going to hear from three of those agencies NYPD The DEP and the Department of Sanitation The NYPD is going to talk about crime statistics for the month of February, which is down 5.6 percent And though we don't like to stress numbers. We're happy that we're going in the right direction But often we say is that one victim is too many and we're going to hear about our efforts to minimize that and get better every single month You're also going to hear a Overview from the DEP. They're going to talk about exactly what they do How their operations work and they're going to also specifically talk about noise pollution and what they're doing about it And last we're going to hear from the Department of Sanitation and they're going to talk about all the efforts to keep our city streets You may have heard Mayor Adam say this and he said it many many times It's our job to people need to be safe But more importantly or I would say as important they need to feel safe The overwhelming majority of New Yorkers will never ever be a victim of a crime. It just won't happen But if you're going out towards your course every day and you don't feel safe Well, that's almost just like being a victim of a crime. So our job in public safety is to make you safe But as important for you to feel safe So the topics we're discussing today are those issues that sometimes make us feel less safe for an example If you get woken up night after night because a loud vehicles on your street or do it your course of the day You just see trash overpowering and and people just dumping trash into empty lots on the streets It just gives a sense of lawlessness That's not acceptable in our book and more importantly. They are correctable Now, of course, we will always continue to combat Crime and make it sure that we've reduced crime, but we will also concentrate on those areas that contribute to an unsafe environment We know that some of those issues are because you've told us you told us to 311 calls You told us to your reps on the city council and you told us at community meetings We know that these are a priority for many residents So we hear today to tell you that we hear you and these are our efforts to solve some of those issues On that note, I cannot stress enough how important it is for your feedback and your partnership This is a team effort. We can't do it without you You're part of this team and we want to hear from you. I Encourage all of you to go to visit new yorkcity.gov and click on the office of the mayor to sign up and stay in touch with us We will use these emails to let you know what we're going to be discussing But as important we're going to use these emails for feedback for you to tell us what you'd like to hear from us Anyone who has previously signed up to receive these emails received a link from the mayor yesterday Where they could submit questions for the team here and we will be answering some of those questions here today Now let's get started as I mentioned earlier. I'm joined here today by the Department of Environmental Protection We have deputy commissioner of police John Cosgrove and deputy commissioner Beth DeFalco We're here to talk to you about our environmental protection police What they do how to protect our communities and some exciting new initiatives that they have around noise pollution And lastly we will be joined by the Department of Sanitation Commission of jessie tish And we have the chief of enforcement Ed Thompson here and they're going to discuss what they're doing to keep our cities Clean and the target any bad actors who think they can just dump their trash and someone else's backyard Through these illegal dumping schemes But first of all, we're going to hear from Mike Lepetri Mike Lepetri chief Lepetri is the chief of the office of the organized I mean the crime control strategy of the nypd and he's going to provide a look at the overall crime in New York City Mike Thank you deputy mayor and good afternoon Like the mayor like the deputy mayor said overall seven major index crimes for february Was down over 500 index crime victims With reductions in five of the seven index crimes Also transit and housing also saw a decline in february We saw small increases in felony assaults and grand losses of auto in february the felony assaults were driven by Assaults on police officers while conducting enforcement. I think it's important To note the enforcement that is going on in new york city Seven major arrests for february at a 23 year high Seven major arrests for the year at a 24 year high Quality life enforcement is up over 300 percent in new york city And the enforcement that we're focused on Is the calls that we're receiving from the community mostly consumption of alcohol Disorderly groups and public urination Leading the decrease in overall crime was the borough of brooklyn Over 11 percent Manhattan and the Bronx Shoplifting complaints the first time in a long time Were decreased in february with over 500 Less complaints from february of last year a lot of resources through the nypd Working with our partners and the mayor's office to suppress shoplifting The 2023 reduction in shooting violence continued through the month of february Shootings in february citywide were down 15 11 less incidents Shootings for the year continued to go down at about a 21 percent ratio Or 37 incidents Shootings in the borough of Bronx Continue to be driven down by the precision policing model Down 37 percent in february And down 39 percent for the year The mayor talked the deputy mayor talked about What are we doing resources that we are pouring into some of these neighborhoods that continue to to see gun violence at Levels that are unacceptable the 4047 And the 73 all took zero shootings in february Those are commands that historically have been in the top five for shooting violence in new york city Mike where's the 4047 and 70 for context so so the 40 and the 47 are in the borough of Bronx North and south Bronx the 73 is in northeast brooklyn and the brownsville east new york area To go even further the 40 precinct has only taken one shooting this year The 77 precinct in crown heights the 79 and the 81 precincts in bedford stuyveson Have combined combined for only three shootings this year Those three commands historically are in the top 15 for shooting violence in new york city The 34 precinct One shooting this year in december Five shootings we put a lot of resources into washington heights inward to suppress that violence and finally looking at gun violence combining shootings Shots fired and gunpoint robberies. We've seen a decrease In over 20 percent in those incidents this year compared to last year Thank you, mr Before we go to questions. I just want to can you just elaborate you you made a comment about uh shoplifting Can you just and the reason like i want to uh chief i want to talk about is because we're going to be releasing any day now Uh the retail theft report that the mayor directed a lot of people to take part so it just wasn't People within the administration it was part of his plan to include everybody you a big big part of that So we're going to really be looking to implement that the district attorney is a host of elected officials But I just put like feet of repeat what you said about the shoplifting and put that in context I've been doing this for for a while and obviously After the pandemic we sure we saw a sharp increase in shoplifting This is the first time that I can remember That we've seen a decrease in shoplifting in february and it is absolutely a collaborated effort It is it is the community It is on a business partners. It is our bids the local elected officials The mayor's office our partners across the city To suppress shoplifting and I want to mention the prosecutors. We have Weekly calls with the prosecutors across this city mainly in Manhattan and the Bronx Which drive our our shoplifting complaints and we're talking about a very small percentage Very small percentage of individuals that make up approximately 30 percent of our shoplifting Complaints throughout the city and that's who we're looking for and that's who we're targeting with the prosecutors We're not here to arrest somebody For one shoplift something like that.  We will continue to suppress that that that the plague Hey, so thanks chief because I just wanted to be very clear to the public that we speak to It is so easy to stand up here and just to shout out numbers and to say we're down. We're down Um, and that's not the environment that we want to create We know there's a lot of work that needs to be done. We know that we cannot do it without you So we will be standing up here and we'll be talking about uh, this is direction of public safety is going And so so though you will hear numbers but more importantly We we just want you to see the efforts that's taking place and which are contributions. We can actually make this city safe So so thank you chief Thank you chief We will now take a few questions from the media for chief lapetre related to today's announcement For those who would like to ask a question, please use the raise hand function at this time We will now start with jeffrey maize from the new york times Chief, uh, good afternoon. Um, I actually had a question for the deputy mayor But uh, if chief lapetre can talk about how those statistics are playing out elsewhere in the city Um, in terms of shoplifting or their specific area specific neighborhoods And if you can give any examples of uh, specifically what the nypd is doing To address those numbers or any specific tactics or initiatives that are happening right now Sure. So so we see we've seen a decrease All across the city and shoplifting again Mainly in the bronx in Manhattan, but it's a it's a multi pronged approach You know, we've moved our field training offices to business districts across the city, you know, and that's unprecedented You know, yes, we we've moved them to to our high violent commands But we've also moved them to areas in around the Manhattan You know the first precinct midtown south midtown north where we've seen sharp increases We we moved them across areas in in brooklyn and the bronx where the shopping district So that's that's the patrol response We've also have a a sharp Investigative response where it's more focused where there's one Uniform chief that oversees both the robbery side Of of of the shoplifting but also The grand larceny side of shoplifting and we thought that was important because you know, we did see Somebody going in and maybe taking property where it became force and then a day or two later They did the same thing, but they didn't use force. So we're focused really we put a lot of investigative resources Into shoplifting. We're also looking at the organized theft Where is it going, you know, who's selling it? Where's the market from it? So we're using our intelligence bureau So I just said, you know, it's a multi-pronged approach. So it's the patrol service bureau It's the intelligence bureau. It's the detective bureau and we're leveraging all all our resources Our intelligence analyzing our intelligence and moving it over to the operational side And again, we could not do that Without the help of the community without the help of of small business owners large business And also the mayor's office and the other city agencies Thank you. Our next question comes from craig mccarthy from the new york post craig. Your line is now unmuted Craig your line is now unmuted All right, we'll take the next question from katie honan from the city katie. Your line is now unmuted My question is for deputy mayor fill banks. I know this was asked last week But um, given that there are agencies on the table, you know, it's kind of crossing multiple deputy mayors If you could explain a little bit how frequently you'll have these and you called it episodes last week And will other deputy mayors take turns in hosting these to speak about the the crime and overall quality of life in the new york city Um, I don't know This thing is going to evolve And I think the mayor just wants to get the message out from the administration Exactly what we're doing here. We're starting with public safety. It's because it's one of his priorities So I can't say that you won't see other deputy mayors here. In fact, if it relates to What we're trying to accomplish here, but this is going to evolve and at the need be I can certainly see why we won't have that The mission here is to get the information out to new yorkers so they can hear from us and we can more importantly hear from them So, uh, it's a suggestion that we'll take into our consideration Okay, so next we're going to hear from de p. So we have two reps from de p John carsgrove who I've known for a long time. I had a work relationship with And commissioner bet the Falco so john will you uh start us off and tell us about the db police? I will thank you very much May deputy mayor banks. Good afternoon everyone My name is john carsgrove and I am the deputy commissioner of police and security for the new york city department of environmental protection For generations all new yorkers have counted on clean safe drinking water coming out of their faucets in the morning New york city department of environmental protection Is the city agency that provides that service 24 hours a day 365 days a year We consider our water supply system The most pretty the most critical piece of infrastructure in the city of new york New york city's water supply comes from 19 reservoirs and three controlled lakes Our aqueducts carry about one billion gallons of water a day into the city It's likely that the new york city D. E. P. Is the first city agency you interact with in the each morning and the last city Agency that you interact with each night There are two police departments in the city of new york the nypd, of course And the de p police department We are not as large as the nypd, but we are on equal footing Empowered with the same enforcement capacity as the nypd under the new york city and new york state laws Since 1907 our core mission is the security and protection of all drinking water Wastewater assets for the city of new york to help ensure that the city's water remains clean and safe to drink New york city de p police department has 220 officers and 15 civilians across the city of new york and nine additional counties We patrol and protect nine thousand two thousand square miles of infrastructure assets in watershed In addition to police officers. We have an aviation unit marine units We use drones and canine officers to help protect the watershed In addition to reservoirs and aqueducts. We also protect 26 dams and 300 miles of tunnels Underneath the city of new york as well as 14 wastewater treatment facilities within the city of new york sir Thanks deputy mayor I'm going to talk a little bit about noise cameras Keeping new york safe also means protecting our quality of life And managing noise pollution is a core part of de p's mission We get 45,311 complaints a year. It's the most of any category that we get and Many of those issues are the result of illegally modified mufflers Uh, so starting in june 2021 we started a noise camera program It's a cost effective way of us in a very innovative way of us trying to mitigate that that noise So how does it work? We pair a camera With sound meters and they're able to pick up Any noise that's detected above 85 decibels? 50 feet away from the camera And then they are able to zoom in and get the license plate of the camera Of the the vehicle rather and then we're able to issue a summons We go through the the video and actually we have an example here to show you what it looks like if we want to queue that up The red dot you'll see in the video is actually following the car making the noise So that registered above 85 decibels. Uh, just for some context 85 decibels is about as loud as a lawnmower, which Is pretty loud if you're trying to sleep We set up a fine schedule and the fine is and it's it's quite steep. It's 800 dollars for the first offense 1700 dollars for the second offense and 25 hundred dollars for every offense after that So there is a real motivating factor to To not get a summons in this particular case. I think of them like speed cameras, but for noise And so far we've had one camera that we've been piloting all around the city. It's been tremendously effective in the number of Potential complaints that we've seen um I think that's That's most of it So when is the plan what's is it? What's the plan to have it the second camera the third camera out? Do we have a projection of when we can expect to see more cameras that's out there? Yeah, we should do these they've been tremendously popular Many many council members have been asking for them in their districts We plan to have an additional seven cameras by the end of the year And then the overall plan is to have as many as 100 by by 2028 You know it's interesting when I first uh took over in this job I went around and I meet with a lot of elected officials and one of the council members in Manhattan Actually brought this up to me and said that it was his office who was the one who had put this legislation So this is once again If if the information is correct It was actually spurned by a city council member But just really important to the public out there the objective here is not to write summons It's to correct behavior Right. So, uh, it's just a tool of writing summons. They are steep and it should I mean, I would I would imagine that most people Would would want to avoid those summons But part of it is education and getting the word out there because it is very uh It's not it's not good for the environment to have the cars who are right about somebody's noise. So good work commissioner Any questions? Thank you deputy commissioners We will now take a few questions from the media for our deputy commissioners that are here today from the department of environmental protection Craig if you have a question for the department of environmental protection, your line is now unmuted Hey, sorry about that technical difficulties before can you hear me now? We can Oh, sorry, but uh, so for chief of petri Could you just uh break down the retail theft figures for last month versus last year as well as? Um arrests for retail theft Sure So for february We saw 4276 Shoplifting complaints again, that's robberies grand larcenies and petty larcenies combined And for february of 2022 we saw 4757 so again a A decrease of 10 percent Would we were down 19 percent for the for the robbery classification 11 percent for the grand larceny classification and 10 percent for the petty larceny classification Thank you chief We'll now take question from joe annuda. Joe if you have a question for the department of environmental protection your line is unmuted Hi, thanks. Um, I had a question for the deputy mayor. Um I was wondering You know many new yorkers might not immediately think of the sanitation department or dp as part of the public safety agenda So I was wondering if you could talk a little bit more, um about why the city is thinking this way And just to echo katie's question, you know, a lot of these agencies report to places all over The administration so i'm wondering have you been working more closely with them? Like maybe through the office of municipal services assessment and You know if so what that looks like and sort of, you know, what you're doing with the office Uh, I think that the new york is uh, don't get concerned with who reports the who and who works with who They want to see a finished product. They want to see if they're getting their bang for their buck So I look at it. I think we look at it as a team effort How do we work together and how do we actually get to find it the final product?  He was elected by the citizens And what we're just trying to do is turn out the best product that we possibly can So if we look about it as we look together as working together as a team Um and a team effort to see if we can turn out the better product So that that's what we're looking to do and that's our objective Now we're going to talk about one of my Favorite favorite commissioners who I've actually have a great worker relationship with as a team member Uh though. She doesn't report to me We have a great great relationship at a long-standing relationship. And this is something that's very important to uh To just overall public safety. So i'm going to turn it over to the department of sanitation commissioner justice And she's a company by her chief of enforcement chief ed thompson just Thank you deputy mayor banks Cleanliness and safety go hand in hand And keeping new york city clean and safe is a shared responsibility The 10 000 members of the department of sanitation have been working around the clock To implement the cleanliness agenda laid out by mayor adam's and we are seeing results The largest year-over-year decrease in overflowing litter basket complaints ever Miscollection complaints driven so low as to essentially be a rounding error More than 1500 no man's lands Areas like overpasses and medians as well as highway on and off ramps that are clean now regularly We are doing our part But every new yorker has a role to play in maintaining the cleanliness of our neighborhoods In a city this size It can't just be the 10 000 members of the sanitation department doing this important work And we have laws regarding public responsibility around cleanliness We know that most new yorkers do do their part But prior to this administration There was a lack of strategic meaningful enforcement against those who don't And new yorkers noticed It hurt our communities It hurt our reputation on the global stage And it hurt our recovery We have a new focus on enforcing the basic cleanliness rules Cleaning the sidewalk in front of a chain store Footing trash out when you're supposed to and in an orderly manner The kinds of things that keep our streets clean For things like filthy sidewalks loose trash Uncovered receptacles that attract rats The source of basic cleanliness requirements that make for good neighbors and good neighborhoods We are looking at an 80% increase in summons issuance year to date As compared to the same time period in 2022 The city that mayor adams and his administration came into And one of the most crucial regulations The requirement that property owners clean 18 inches into the street We've written over 12 000 summons so far this year That's 12 000 times that we've told someone or some business Hey, you got to do your part to keep this neighborhood clean Now I want to be clear these are not gotcha violations And we will never enforce just for the sake of enforcement We will only enforce for the sake of changing behavior As part of the mayor's small business forward initiative We are working with the city council to reduce unnecessary fines where we can But the things that we are talking about today Are the things that all new yorkers expect every person and every business around them to do It's not someone else's job to keep your property and the area around it clean I'd also like to provide an update on our illegal dumping enforcement One of this administration's most successful operations At the intersection of safety and cleanliness Where for far too long the only strategy was just to come up to come and clean it up And let it happen all over again Illegal dumping is a theft of public space Where someone usually a crooked contractor or an out of towner Comes into our city and our neighborhoods To what they think is a place that no one will care about A place they can just leave their trash on our streets This doesn't affect every neighborhood But the ones that it does affect feel it profoundly And that should matter to every new yorkers Now dumpers are wrong about two things They're wrong to think that no one cares about hunt's point or east new york or glendale Or any of the other areas where this has been a profound problem for far too long And they're also wrong to think that they'll get away with it Because for the first time in new york city, they won't That's because of our new city-wide illegal dumping enforcement camera network That will grow each week to more than 250 cameras this summer And it's because of the work of our dedicated sanitation police officers Who use the camera network and their investigations to catch dumpers and hold them accountable Based on this new strategy, both vehicle impounds and the $4,000 summonses for illegal dumping are up 450 year to date versus the same period in 2022 And there's a lot more to come In just the last three months, we've moved out of pilot phase and added more dumping enforcement cameras in council districts 14 15 and 17 in the Bronx District 30 in queens and district 40 in brooklyn with hundreds more on the way soon We're not just doubling down on this strategy We are quadrupling down on it and our message to dumpers is clear Your days of dumping on our neighborhoods are long passed over And our message to new yorkers is even clearer These crooks thought no one gave a dam about your neighborhood, but they were wrong Mayor adams gives a dam deputy mayor banks gives a dam And so do I and the entire department of sanitation. Thank you Thank you commissioner We will now take a few questions from the media for the department of sanitation related to today's announcement Mike garland from the daily news. Your line is now unmuted Hey, can you hear me? Okay, we can Thanks. Um, so uh commissioner tish On these summons is how much money is this brought into the city so far all these new summons is you just mentioned You know mike I you've been at this long enough to know that we don't really have easy access to the dollars and sense of it Each summons is adjudicated and it takes time For that process to happen So that's a question that I cannot unfortunately answer right now All right, I don't see any other members of the media who have re-raised their hands. So thank you all We'll now move on to the next portion where earlier this week the administration reached out to new yorkers Asking them to submit questions for the officials that have joined us here today We will now get to as many of those questions as we can with the time that we have left Our first question comes from iran from the bronx. This one is for chief laboratory Though there is a hotline for fake paper license plates on cars What else are you going to do about eliminating this practice? Too many cars are on the road and taking up parking spaces without car insurance Thank you So yes, it's it's been a problem and especially after Adoring the pandemic when dmv's were were shut down for for quite a while But I will tell you this we are focused on the enforcement aspect of Fake paper plates or license plate covers Our enforcement this year Is as follows. We've made over 400 arrests We've summons vehicles over 600 times Or we've given over 600 summons and we've also seized almost 400 vehicles and again this is this is a collaborated effort not just through our patrol offices, but this is also being used with our investigative Offices where if we see something that that a car was was being used In another crime that had a paper plate or a license cover We do a lot of work to identify Who that person was who the who the real registered owner is and we've seen increases in enforcement With that also Thank you, and I just want to add to that because I think it's a great question And it's something that is plaguing our streets that the sheriff anthony maranda. He conducts operations as well So he is very much involved in in this particular battle there as well So I just want to thank that caller because that is something that we do get a lot of complaints on and we're We're really trying to increase our efforts to tackle that problem Our next question comes from diletta from the bronx. This is for the department of sanitation She asks why are drivers not moving their cars on alternate side parking days? Are they getting tickets? I see this every day in my neighborhood. I live in the 46th precinct So I can't really answer to the why but I can speak about our enforcement Against drivers who don't move their cars on alternate side parking days in my remarks I said that enforcement of the basic sanitation rules has generally been way up this year And that is also the case with our enforcement against Vehicles that don't move for alternate side parking so far this year the department of sanitation has written 76 thousand violations for cars that don't Move for alternate side parking and I want to be clear that the nypd also writes Summons is for that violation as well Our summons is tend to be one third of the total so ours being up so dramatically Shows that the the total number will go up. I want to be clear that 76 thousand Total number. There's also the nypd number on top of it And I would say also note that the 76 thousand is double what it was at this time last year Thank you Our next question comes from buster in minhatten buster. This is for the department of environmental protection Yes, what are some steps I can take to protect my children during the summer months when there is an air pollution alert It's a it's a really good question. Um, and you've already taken the first step by monitoring the air quality alerts You can do that and you can sign up for them so you can get alerts directly from notify nyc Um, you know on those on those really Poor quality air quality days It's probably best to limit the time outside when the air quality is poor Plan your activities for days than when the pollution levels are low Um, and of course you can help us reduce air pollution Uh, don't sit in your car and leave it idling. Um, or even better yet choose a A cleaner commute like the subway or a bus Thank you. Our next question comes for chief lapetri from jacklyn from brooklyn How long will you be able to keep a police presence in our subways? It's taken some getting used to hearing that there are officers on the platform, but I think it makes a difference Police officers are always going to be in the subways. That's for sure. So, you know, we've we've put So many resources Into the transit system for obvious reasons, you know It's so important the mayor said it so many times the police commission has said it so many times that people need to feel safe As as the deputy mayor also said especially to get the city back, you know Where it's where it needs to be I'll just say this transit crimes down eight straight weeks for the city down 18 percent For the year, but more importantly just like I Spoke before about the quality of life enforcement enforcement again. This is about precision You know, I talked about the increase in quality life, but it's it's the calls that we're getting That we're enforcing the most the disorderly Calls And we also are seeing that in transit We're seeing shop increases in enforcement, but but the right enforcement, you know the disorderly calls things of that nature so We are laser focused in regards to transit safety as we are for the for the city and we will continue to to put extra Offices resources into the transit system and might just very briefly speak on this here Because in addition to the offices that's assigned to the transit bureau Uh, are we sending offices assigned to patrol reasons to go down there? And can you just explain briefly what we're doing too? Yep. So as the deputy mayor just alluded to Offices that are usually assigned to precents Have been going into transit Sometimes for a Period of time for for 30 minutes for an hour to do what we would call a directed patrol But we've also have moved Offices where normally their tour might be In a precent For have that whole tour in in transit and again, we're working with with all our partners, you know our other agencies the state police and whoever You know In and around Penn station in and around pot authority. So we have a multi again a multi pronged approach Obviously with the mta To to suppress, uh, you know The crime in in transit and as the uh CEO of the mta jannoliba who I speak to often He gives me an update each week on their you know the customer Survey satisfaction is that they're actually Seeing difference and they've seen their visibility and they like it. So So it's a it's a good thing. We're moving in the right direction JP from queens asks our sanitation pickup schedules also being reevaluated to more closely coincide With the upcoming changes in set out times for household garbage Um, and we've already Changed Many of them Um, it used to be the case that new yorkers set out their trash at 4 p.m. And then the sanitation department would come and collect it The next morning at 6 a.m. That meant that trash 24 million pounds of it every day sat on our curbs for 14 hours a day It was on the curbs for more hours of the day than it wasn't On april 1st. We are changing the set out times for trash in new york city They're going from 4 p.m. To 8 no black bags on the curb before 8 p.m If new yorkers want to set it out before 8 p.m They can do so at 6 p.m in a container But I mentioned that we've also changed our schedule and we are doing Much more collection now on our midnight shift Rather than on our 6 a.m. Shift today We're doing approximately 25 percent of all of our collection at midnight versus 6 a.m And the whole idea there is we want to dramatically shrink the amount of time That trash spends on the streets of new york city And jet from inhatten asks my neighbor is playing ridiculously loud music at 4 a.m Who can I report this to? I'll go ahead and take that one because often we get those Those complaints as well through 311 First of all call 311 And I Certainly relate to this. I'm sure most new yorkers have probably had this experience And also maybe call your landlord But we work very closely with nypd to address noise complaints whether it's your Neighbor or a local business that's playing music around the corner. That's entirely too loud In those instances, we will partner with nypd to go out to those businesses and use sound meters And they can also face steep fines if if they're found to have gone past Past the curfew for for sound so And I just like to just piggyback on that one there as well That we've we're doing a a deep dive into 311 We are we are conducting many callbacks to people who've called 311 um to to kind of get their Satisfaction with not only the quality but the response And we're actually breaking it down and the mayor's seeing which agencies are doing well in what in what areas and what agencies need Improvement in those areas and those agency heads Are hearing and will continue here directly from him because Those are the areas the fabrics that kind of could break new york 4 o'clock in the morning somebody's playing music I have to have to go to work or my child has to get the proper sleep and go to school And all of a sudden that continues until seven o'clock and it just It just kind of broke that whole evening and those are the areas that we're looking back We're calling back the 311 callers. How long did it take to come? How did you feel about that particular response? We're actually breaking it down So we're making a lot of progress in that area and we want to just make sure that we uh We make some progress in those particular areas because it is very important and we certainly hear you Fred from Manhattan asks what can we do as citizens to help fight crime? For the NYPD has always said that public safety is a shared responsibility You know, nobody knows a neighborhood better than somebody who lives works goes to school shops in that neighborhood Obviously calling 311 9-1-1 Is helpful, but also engaging and and having conversations with with the offices that that patrol in and around Again, where you live where you work or where you go to school. That's that's very important You know That is engaging and in our offices absolutely Should be and will and do engage with the community And I just want to add because see that's a very important question So this is a couple of answers to that The first thing is that if you hear or see anything Right, if it's an emergency call 9-1 if it's not called 311 I mean the purpose is I want as many people to call 311 because I look at it as a way for the mayor To understand what you're seeing out there, but two every precinct has a community council meeting Every precinct has a community council meeting right where monthly you can sit there and you can actually Have a meeting and a discussion with that precinct's commanding officer And you can kind of get an understanding of exactly what's going on in your area And that's the format that we utilize for you to be able to help us help you and vice versa So I would caution everyone to do that and then also bring your concerns to your local council members, right? Because they are your representatives. We speak to them all at a time. They serve as a check and balance And that's how government is going to work. So I would uh, I strongly employ you to uh To visit those areas Thank you on behalf of the Adams administration I would like to thank everyone for tuning in to today's briefing. We look forward to seeing you all at our next one Have a great day


In this episode, we'll be talking about the thing that hasn't been discussed on any of the previous episodes of the show and that is why you as a service designer must work with lawyers in order to deliver better services for customers. Here's the guest for this episode. Let the show begin. Hi, I'm Angelica from Colombia and this is the Service Design Show. Hi, I'm Marc and welcome to the Service Design Show. This show is all about helping you to do more work that makes you proud by designing and delivering services that have a positive impact on people and are good for business. My guest in this episode is the founder of the first service design agency in Colombia called Haptica. She holds a master degree in both law and design. Her name is Angelica Fletchas. Angelica has a really interesting take on how we can make services more user-friendly, more customer-oriented and that is by embracing the field of legal, the field of contracts, the field of law because even though we might not realize that legal is all around us and everything we do, there is always a legal aspect and it's really strange that the design community hasn't really put a lot of effort into making legal, more customer-oriented, more user-friendly and that's what we'll be talking about in this episode. If this is your first time here on this channel, don't forget to subscribe and click the bell icon so you'll be notified when new videos are out and we post a new video at least once a week that will help to level up your service design skills. So that's it for the introduction and now let's quickly jump into the interview with Angelica. Welcome to the show Angelica. Thank you. Nice to have you on. We've had other guests, I think one other guest from Colombia, but you're the second one and I'm really excited to talk about the topic that you suggested today. Angelica, for the people who don't know who you are, I can't imagine that there are many of them but for the few people who don't know who you are, could you give a 30 second introduction? Sure. Well, I'm Angelica, I'm from Colombia. I'm a service designer but I'm also a lawyer so I did both back at college and I run a service design consultant agency, the name is Aptica and I'm really happy with my job and with my team and that's it, that's what I do. A designer and a lawyer, that's not a thing you hear often so that will be also the theme of this episode, right? Yeah, sure, it's going to be. Let's start with the question that I ask everybody and that is, do you remember the very first time you got in touch with service design? Yes, it was when I was a student, a regular student and I was doing design and a teacher, her name is Natalia Budello, which is really important for me. And she taught me a lot about this and actually my final project at the university was in related to service design so then I began to read and actually we wrote a paper about that here in Colombia and we send it to some huge workshop in Finland and that's how I started to work in the service. Cool. Let's dive into the topic that you suggested because I'm really excited. This will be episode 68 and nobody has talked about this topic yet so we have like something new and I'm really excited about it. So let's go. You have the famous service design show question starters. I have your topic over here. Are you ready to start? Yes. All right. The topic is legal design. Do you have a question starter that goes along with this one? Can you show it to us? Okay. I have this question. What if all service designers could work with legal topics also and could like introduce this legal content in their services in order to make people happier and closer to legal topics? Legal. Legal. That sounds like scary, fairy. We want to stay away from that, right? That's true. Like if you are not a lawyer, not only if you are a designer but if you are not a lawyer at all, you want to be far away from that topic. Lawyers are not like these people that you want to have next to you. I don't know why. I don't want to feel sorry for all lawyers that are not designers. Sorry. I'm just kidding. Legal means that legal is a really hard word. Like we feel that if we don't know it and we don't understand it, we cannot work together. So we try to run away from that. So what I'm saying here is that you can combine design and legal topics and you can also use legal topics to design better services. So that's how you could combine this and make the law regulations or the legal services closer to people using design thinking and service design. The first question that comes to my mind is what are legal topics? So maybe we'll dive into that even more in depth later but what are some topics that you perceive as being legal topics where design thinking or service design can connect to? Okay. First of all, we have to have in mind that everything has a legal approach. Like this conversation that we are having right now has legal components. For example, if I say something that is not mine and I have to quote with the only sentence. So there is a legal topic. But if my computer doesn't work and I bought it, the guy who sold me the computer is going to have a legal problem. So everything is about legal but we don't know it if we have lawyers. So what I'm saying here is everything has a legal perspective because everything has a regulation about it and we don't know it. So what we should be taking care is about understanding that not going away from that, just knowing that that's happening knowing that there are regulations that there are acts that you have and has legal consequences and also that you sign contracts and when you sign a contract you are part of a legal negotiation, right? But maybe you sign it and you don't understand why this is written. Which is usually the case for most people, I guess. Yes, I think so. Why do you think it's so that this topic of legal and design feels so separated that there are so little crossovers between these two topics? It's true, they are separated. Why is that? Why haven't designers entered this field of legal design? First of all, I think it's not common to find things to combine like if you're a lawyer, just thinking about people, our colors. If you think about a lawyer, you think about black, white and so simple and plain. And if you think about design, you think about colors, pop-up, business. So it's just about the perspective, right? But everything has a legal perspective and also everything is designable. So how come two things that are so transversal to life are not combined? Exactly. And what do you think? What is your perspective? I think that there are two disciplines that normally in school, for example, are not combined.  So first of all, it's about education. And then when you have a job as a designer, all the legal part is not going to be part of your job. It's going to be part of the lawyer. So everything is always separated. So what happened in my head is like, no, this should be connected. But this is because I did both legal, sorry, I installed. And then design. So I think that for me is more natural. But even though when I was beginning the double degree program, for me was like, goodbye, hello, design. But then in the middle of design school, I found this way to connect the both of them. So it is part of my nature and it is part of my story, but there is a discipline. And the discipline is legal design. And so designers and some lawyers are now trying to combine these two disciplines and are going to find a way to make them one. So if this is a discipline that combines law and design, have you found that there are some characteristic scales in order to be a good legal designer? Is there anything that you have to have as a special, again, scale that the service designer doesn't have, that the lawyer doesn't have, but you have to have somebody in the middle? I think that if you want to work as a legal designer, you don't have to be a lawyer. But it's important to have a lawyer close to you because you have to understand all this content on legal slang. So if you don't understand it, it's going to be really hard for you to design a new legal service or to design a new legal document. But I think that the first skill is curiosity. Like, you have to love these kind of topics and how we talked before. This is not like sexy, you know, like people don't say, legally so sexy I want to work with that, that doesn't happen. It happens to me because I studied for five years and I really liked it. But you need to like it because we will have to read. For example, I have here this book. This is a regulation here in Colombia. Yeah, people who are listening to the podcast, it's a fake book. And this is law here. If you are a lawyer, you have to read this and you have to understand it.  Which isn't very appealing. Yeah. So you have to have curiosity and discipline and you have to be open to work with other disciplines also because you're going to need lawyers in your team to work in this if you are not a lawyer. But if you did both like me, please say hi because I need to meet you. Also because if it's going to be easier, you have both in your mind. But still, I have lawyers in my team because I don't practice law. So even though I did that in school and I studied a lot with all the facts and disciplines inside law, I don't practice it. So I need somebody who is really like actualized, like know what's going on right now because law changes a lot. So that's why I need openness to work with other kind of disciplines. Let's dive into the second topic because I think we'll talk a little bit about what legal design actually looks like. So the second topic for today for this episode is trust. And do you have a question starter again? Okay, I'm going to choose why. And why do we not trust in lawyers? Please explain. I think that we don't trust in lawyers because they speak in their language, which is law language, which is legal slang. And also I think that we feel that lawyers do their job and design these laws or regulations and design these legal services. Having in mind that they are going to domain the content and they are going to domain the experience. And sometimes that happens. But what can happen also is that they don't know how to do it differently because when they went to school, they learned how to domain the content and have all this like agreement, specialty to talk and to really convince somebody else that they know all the content. So I feel that we don't trust lawyers because of that. But design is an amazing path or an amazing bridge to connect these lawyers with their clients and to make these services and these contents easier to understand. And I can learn that working with lawyers. Can you give an example? How does design help to build more trust in the legal stuff? In the legal slang in lawyers? How do you do that? Can you give some examples? Right now I'm working with this law firm here in Colombia. It is a really traditional one. They have worked with all these huge clients and they want to innovate. So they called me and they told me, Angelica, how can we make better services? How can we think outside the box all this innovation slang? And then I talked to them and I told them, can I see your contracts? Can I see your services? Can I see how you deliver your service to your clients? And even though I'm a lawyer, I don't understand everything that was written on their emails or in the contract. So I feel that even though they don't want to create this wall, they do it just because they don't know how to do it differently, right? So now I'm working with them in five projects. For example, one of them is ready to redesign all these legal documents in order to help their clients to understand it better and to make their process even more efficient, right? Because if the client reads the document and it is easier for them to understand it, the process is going to be easier and even shorter, so it's going to be more lean for everybody. But is it possible to redesign legal documents? Yeah. Isn't law just a law? Isn't it just a fact that you need a lot of paper and a lot of letters? Yes, of course we can do that. But if you don't know the law, you're going to think that you cannot do that because the law is the law and it says that it has to be black and white and so forth. But if you know the law, the law doesn't say, please be boring with your document and please create this document that nobody's going to read and then they have to sign it, so please do that. No, the law says if you're going to write down this kind of document, you should include this kind of content. But it doesn't say how. And that's how the sign appears because the sign is this tool to make how happen, right? So for example, here in this document, it says a lot about employment contracts, right? How should be the contract? And we had that in Aptica, a legal employment contract, this one, this was the original contract. So you see? Some people again who are listening to the podcast, check the video, it's a standard legal contract, as we all know it. So if you check this document next to the legal approach with this, it says everything that it has to say. So it is legal and creates obligation and you have to do everything that it says, okay? But what if I take that document and I show this document to a user who is not a lawyer and I ask that person to write down everything that he doesn't understand and what makes him feel like awkward and what we did here is that he was trying to put down like, I don't understand this, I don't understand. Please take out this. This is so important. So what we see here is that everything is not written for regular people, just for lawyers. So after this, you can say, but this is legal because it says in the law so you have to do that and I don't care if people don't understand it. No, you can go further and you can think outside the box and still be legal, still include the content that the law says, but try to do it different. So I have this final document who has been designed. So it has the same content, but with a different design approach. So it changes experience. So I'm thinking about what is the material, the design material that we can, as designers, work with in terms of making legal more understandable, easier to use. It's definitely not that, but is it just the wording? Is it just the way it looks? What are the design materials that we can work with? You can work with the design methodology. The first step should be, why do you need that document? Maybe what we could do is eliminate the document. So that would be the purpose. And then if we see that we actually meet the document, we have to take care about the content first. This is not about only how it looks. This is about only also what it says and how it says. If you think about this as a service, when you contract a new person in your team, you are going to deliver for him the service of being contracted to be part of the team, right? So you can design the service. So you design this new day of welcomeness and hello. And the contract is one of the touch points of the whole experience. So this is about service design, not only about legal design. And the contract is a touch point of that. So the first part is what kind of contract it is. So do we need to have a long-term contract? What is the relation that I want to create with this person? And if you see, I am talking now about types of contracts. So I need to know what type of contract it is to choose the best one for the relationship that I want to have with that person. And then I can check the content and say, okay, this is the kind of contract that I want to have with this person. And is this clear? Do I need this content? I can take this off. Maybe this is not that important, but it's in the front page. Maybe I can change the way that it speaks, the contract. Maybe I can give the contract a tone. Maybe the contract can talk to me. In this case, the contract talks. It says, welcome to your contract. It says it right here. Yeah, it's fine. So we can do that. And the law says nothing about it. So this is a plan. So we can fill it out with this sign. You create a context. You create a context for the legal stuff. Exactly. Yeah. We need to understand, first, if this really needs a contract, because maybe we can eliminate the contract. And then if we need a contract, that kind of contract. And then one kind of content. And then we design the graphic skills. But if you see, this is not only about graphic. This is just one point. I really like how you said that it's about thinking about what kind of relationship do you want to design, basically. What kind of relationship do you want to have with the other person? And that's something that you can definitely sort of work on as a designer. And also what you said about the actual content and how it looks, it was for me like, we can have a different house for art. Let's say the legal stuff is our lamp. We can have a house here in the middle of Utrecht. We can have a farm. We can have, I don't know, a cottage somewhere in the mountains. And it's still the same lamp, but the context is completely different. We experience the lamp in a different way. Anyway, I'm just making stuff up here. Let's move on into the third theme of this episode, which of course relates to the overall topic. And this is the topic of useful regulation. Yes. So I have this question. When will we have useful regulation as regular users? So what I'm saying here is we are talking about that legal is so like, how do you say it, like constant in your life, like how do you relate it with legal topics? And when I say that is because everything is regulated. Like we have this regulation in different kind of levels. And when these guys who write down regulation and do it, I don't know if they have in mind that the people that are going to apply this law are real people that are not lawyers, that they don't understand the law, right? So I think they don't. They don't have the final user of that law in their heads. So another approach of legal design is to help these guys to think about the final user and to design regulation that is really approachable and really tangible to the real context. And an example that we can use here is, for example, the regulation of data, the use of data. And why I'm choosing this topic, because right now in Colombia, we are starting a new regulation about this and it's really strict. What does it mean? If you are a service designer and you design this new restaurant and one of the components of the resolution is gather data about your users in order to design a better service the next time that this guy comes. But the regulation says that you cannot keep that data. But still you do it. So what's going on here is that the regulation has this like break, like they're not connected between what it says and what's the real context and what the context means. So I'm not saying here that the regulations will be so open and so free because that is important and I want to keep my data away from people that are bad. But still I don't know if when they design this regulation they really know that they are going to affect real people with real services and I don't know if the service designers or designers or businessmen know this law and when they design the services they don't have that in mind. So maybe this is really bad for implementation because when they have this dream that they're going to deliver this amazing service they don't know that the regulation is going to say no you cannot do that, please stop. So all your business model is going to break down. Have you found because I guess this is really common and a lot of people can relate to this but have you found ways that help us to bridge this gap? So how do we actually create a regulation that facilitates and helps instead of working against us? How do we create a model where that is common sense? I think this is not a model, this is about culture and about who are these guys. So for example I had the opportunity to work with this public entity in Peru. The name of the entity is Osip Del and their job is to regulate the communication companies like Claro and Movistar and Tecnica and what they do is to design all the lines and the guidelines that they have to have in mind to deliver their service. And they have this amazing culture related to innovation because I don't think it's about age because they are not too young it's just that they know now that they have a final user in front of them and their job is to protect this user not only for abuse but also in order to help them to understand what they are buying what is the context of the whole service and what are their rights and what are their obligations. So for example I went to work with them and they asked me to check their documents and how they write it down and everything and this was one of the documents that I worked with. So everything that is in red is something that the user didn't understand so they are going to be amused but this is bad because people are going to sign this document but they don't get like the 60% maybe 70% of the content and even though when I got these users to help me to do this I got another page and I had the time to do it with me but when you go to buy a cell phone you don't take two hours to read your contract you lose this, this and this and yes I want this cell phone right now and I want to take a selfie on this part so what we did there with them was to work with this entity with this document with real users and the lawyers that designed the guidelines the lawyers were part of the whole experience so the culture was so co-creational and so team building moved and it was amazing the lawyers at the end were so happy like they designed the new way this is a design made by a lawyer and at first this lawyer was like I'm not a designer I cannot write down anything sorry and I was like yes you can do that so they did something like this and also did this and they put like different ways to choose your contract so this contract of three pages now is this and this and the lawyers did it so it's not cultural like you have to invite lawyers to be part of the process this is not only about designers doing legal stuff this is about lawyers using design to make their services better and you said it's about culture and I guess I would be interested how do you get these legal people to participate in such a project in the first place because I can imagine that they don't see their own role in the effect that they have on the end users so why should they participate and that's a question how do you get them in those workshops I think that's a good question I think that lawyers are worried because before they were super important and super powerful but now with all these legal take approach and all these machines and artificial intelligence they are losing their jobs so now they want to reinvent themselves like they want to redesign themselves and these kind of tools can make them better lawyers so at first I'm going to be super honest they were like I have to go to this workshop because my company said so but my job was to teach them that this is going to be amazing that they are going to change all the perception of the legal aspects and then they said ok we can do this and I can show you their faces at the end like I did and actually we have prototypes with real users of the final document so at first I invite these users and I told them ok I want you to read this and write down what you don't understand this is the red, this is the green and then the lawyers were doing who invited these users and the users came to see their final documents and when they were looking these users understanding everything crisis and I'm a lawyer but still I'm a lawyer, super power I can do this, I'm a designer at least in my company I guess that's always the case with design when you show the proof when you show that it works when you see people, the end users that they are actually happy and helped with their solution the next time you don't have to do a lot of explaining but the first time it can be challenging yeah and also about the space if you think about what is the relation between a lawyer and his client, it's like I'm here in this huge chair that is so comfy and you are there and this is a huge table and you are going to read this document and I'm not going to explain anything and if you don't understand it well so this is the relation but here the user was next to him so it was so different he was in client-lawyer relation he was co-creation relation so we come back to service design which is part of the process you already gave so many answers and so many insights on this topic which is really interesting but I'm sure you also have your own questions still about this whole new discipline that is emerging is there something that you would like to ask us, the viewers, the listeners of the service design show I would like to ask you how many of you would like to start working with legal design because this is a new discipline but we need more people working in this we need more people talking about this and please do it I know at least a few people in the Netherlands who are already also on this path so let's hope they see this video and episode as well Angelica I want to thank you so much for introducing me to this topic which I wasn't aware of until this episode so thanks for taking the time and sharing your thoughts thank you, it has been amazing thank you my team, Sebastian this guy in my team who helped me a lot preparing for this and I hope to talk to you soon again about this or another topic thank you very much thanks Angelica so we're almost at the end of this episode if you are interested in legal design or maybe already practicing legal design leave a comment and let's see how big a legal design community actually is if you enjoyed this episode grab the link and make sure to share it with somebody who might benefit from it as well and if you'd like to learn how to explain service design in plain English check out the free course that I've got for you over here thanks so much for watching and I look forward to seeing you in the next video


Income tax 2022-2023, HSA moving expenses, deductible part of self-employment tax and self-employed SEPs, Simple and Qualified Plans, tax software example, let's do some wealth preservation with some tax preparation. Support accounting instruction by clicking the link below giving you a free month membership to all of the content on our website broken out by category further broken out by course each course then organized in a logical reasonable fashion making it much more easy to find what you need than can be done on a YouTube page. We also include added resources such as Excel practice problems, PDF files and more like QuickBooks backup files when applicable. So once again click the link below for a free month membership to our website and all the content on it. We are in our example Form 1040 populated with LASERT tax software. You don't need tax software to follow along, but it's a great tool to run scenarios with. You can also get access to the Form 1040 related forms and schedules at the IRS website irs.gov, irs.gov, starting point as usually we have the single filer, Mr. Anderson, no dependence, W2 wages 100,000. We've got the standard deduction 12,950 bringing us down to 87,050 taxable income. We're mirroring that over on our income tax formula Excel worksheet 100,000, 12,950, 87,050 page to calculate in the tax. There's the tax calculation 15,000 withholdings getting us to the 226 refund which is mirrored over here on our tax formula, but our main focus is up top on the tax calculation for page one for the taxable income and we're focusing now on the adjustments to income, which are on schedule one line 26. So let's open up schedule one line 26. So there's the schedule one and I'm going to go to page two of schedule one, which is our focus and we're going to start here with the health savings deduction. So we've got 13 line 13, the health savings account deduction. So we might dive into just the the ins and outs of the health savings account in a future presentation, but the bottom line is that you might be able to get a deduction for it if you have basically a qualified plan for the health savings account. And then the question is, is the health savings account being accounted for by your employer in which case they may account for it on the W2 form? If not, then you might have to use then the schedule here form 8889, which will then pull on to schedule one. Let's take a look at the form 8889 and here we have the health savings account. And then box one, you got check the box to indicate your coverage under a high deductible health plan. So you have to get into the ins and outs of what a high deductible health plan is, which once again, we might dive into the topic in more depth in a future presentation, but just so we can see the links in the software for now, we're going to say it's a self only versus a family plan. And then we had line two HSA contributions you made for 2022. We're going to say it's a 3,650. We maxed out what we could here. And then that pulls down to the bottom line HSA deduction. And this is going to be pulling into the schedule one. I'm going to unclick this and go to the schedule one line number two, which is pulling into line 13 now, scrolling back down that pulls into line 26, which is going to go on to page one of the form 1040. And we have it right here, the 3,650. Now we could mirror that in our software on this side. We could say, OK, in our worksheet, these are the adjustments to income. So I'm going to say adjustments to income. And let's add a couple lines here, insert. I'm just going to insert. And let's just call this one an HSA and I'll just make it a nice quick and easy one and say that the max here we had was the 3,650. Now you could get more complex in terms of the amount, but I'm just going to make it like one line item. And let's actually put it on the outside here. So it just goes directly into our outer column calculation. I'll put some borders around it. And where's my borders? Borders there, borders here. And then I'll just sum that up, boom. And that pulls into page one. So there is our adjustment of the 3,650 to get us the 96,350. And if I go back on over, I also decreased the income to 30,000. So I'm going to decrease the income here to, let's say, 30,000. For this example, I'm pulling over. That gets us to the 26,350. So there's the 26,350 standard deduction at the 12,950 gets us to the 13,4. So there's the standard deduction. 12,950 gets us to the 13,4. I'm not going to complete the bottom of it, but move on instead to the moving expenses. So let's go back to the original numbers. So now we're back to the 100,000 and the 12,950. And then let's go then to our scheduled one page number two. And we've got our moving expenses for members of the armed forces. Now remember, we're severely restricted to the moving expenses. You can't just do it for the job. It's more restricted to the armed forces. And even then, you would possibly need to look up and see whether or not they are reimbursed. So a very specific type of scenario will not come up as often as it was. You're more likely to get questions about moving expenses than to have the capacity to deduct them oftentimes. But let's look at the 3906 just to check it out. So here's 3903, I should say, moving expenses. And so you've got your information on down below. So let's populate this one. Now I'm not going to go through every step here, but the general rule with the general concept with this software is we're going to be marking it off that it's for armed forces move due to permanent change of station. That's when it would be applicable. And then you've got this kind of similar framework that you might have seen when we had the moving expenses that were allowable for normal moves for the job, miles from the old home to the new workplace, miles from your old home, and so on and so forth. Can you deduct lodging and travel and whatnot? I'm just going to pull that over just so we could see the calculation on this form and see the connection of the forms. And then you could dive into this form in more detail if you have this situation come up. So we have the calculation. By my calculations, where? This then pulls in to the schedule one. So I'm going to go back to the schedule one, page number two, and there's then our moving expenses that are pulling in. That of course populates down to the bottom here and that pulls into the form 1040. So on the form 1040, we have our moving expenses taking our total income down by the 3,000 to the adjusted gross income, 97,000. I'm not going to go on to the Excel worksheet on this one. Just want to give a general idea of the links. It's a pretty straightforward type of situation there as well because I want to move on to the next one, which is the deductible part of self-employment tax, which gets a little bit confusing. So let's go back to the original scenario. So we're back to just this 100,000. Now, when I go back here and I look at my schedule one, line two, we've kind of touched on the concept of the self-employment tax deduction. Which is line 15 here, I'm on. Deductible part of self-employment tax because we touched on it when we thought about adding income to like a schedule C, another type of income. And then we had to look at the idea of all the other things that are impacted. So remember when you're thinking about income, if it's W2 income up top, then you're still paying social security and Medicare through payroll taxes, which are withholded from your W2. So it's all kind of taken care of and we don't really have to do anything on the form here. So we could just focus on the income tax. But if you have other kinds of wages that didn't have payroll tax related to it, no social security and Medicare withheld, then the question is, are those kinds of income subject to social security and Medicare? And which is a big deal because if they are, then you can have a significant other tax that would be applied that you have to deal with. And so the common form there would be the schedule C, business income. So let's add business income and just see all the changes that happen to this form again, one of them being that we get to deduct half of the self-employment tax. So let's get a feel for that. I'm just gonna go back on over to the income and say we have a schedule C. We've got basically just an income statement for the schedule C. Let's say the income was 50,000 and we had expenses, let's say advertising of 20,000, bringing us 30,000 of income. So if I go back to my forms then, now I have a schedule C. So another added income, which is an essence and income statement. So I'm just gonna say 50 minus to 20, which is the 30,000. That's the bottom line. I've already deducted some of the expenses because these expenses are basically business deductions. These are the most common and normal kind of deductions for an income tax system because they are the ones I needed to deduct in order to generate the revenue would not be fair to tax me on gross income. It would only be fair to tax me on the net income. Otherwise I'd be favoring certain types of businesses that have fewer expenses in order to generate revenue and so on. And so this amount, as we would expect, we'll pull into the income, schedule one income line from the schedule C and then we'll pull into the form 1040 here. So we have it there. That makes sense. But we also have this situation with the equivalent of payroll taxes because the IRS back to the schedule C wants to say if you're self-employed, then we want to not only hit you with the federal income tax, we wanna hit you with the social security and Medicare tax. And they'd probably say it like this. We wanna allow you to participate in social security system for your own benefit. So that's gonna be the idea. So we're gonna have to pay the social security and Medicare paying into that kind of system. Now they're trying to mirror that with what happens in a corporation. With a corporation, what happens is that we as an employee get withheld from our paycheck by the employer, social security and Medicare, which are the payroll taxes as well as our federal income tax. And then it's all kind of taken care of already. So we don't really see it when we do our form 1040. But for, so that means on our end, but we also have the employer that has to also match the social security and Medicare. So part of it's paid by the employee, part of it's paid by the employer. But the employer also gets to deduct the wages of the employee and their payroll taxes.  We're gonna calculate the tax for social security and Medicare equivalent to payroll taxes here in essence, but charge you both the employee and employer portion on your net income. And so there's that, that pulls into the 1040 page number two, which is going to be here. So now we've got other taxes, 4,238, in addition to the income tax. And then we also have to say, but wait, the company gets to deduct part of those taxes. So I should be able to deduct some of that, half of it on the schedule C, but I can't deduct half of it on the schedule C to mirror what happens on the corporation because I had to get to that 30,000 in order to calculate the tax. And that would be a circle reference. So that's kind of why you get half the deduction. As you can see here, calculated half the deduction, which pulls on to the schedule one page number two. And so there's that deduction that we get. We'll dive more into that deduction when we get into the schedule C itself, but just remember that if I go back to the schedule C, we have a lot of more complexity just with a very simple schedule C that we put into play. So just remember that if you're doing tax returns, think about what clients that you want to be taking on, do you want to be taking on business clients or not? Do you want to do less complicated tax returns with less bookkeeping work and less of these laws that are related to business, income, social security and that kind of stuff. And that means you'll have lesser profit margins and you'll do more tax returns, most likely, or more complex return, which might have more bookkeeping and whatnot, which means you do less tax returns but have a higher profit margin.  So, but also just note that you've got this other qualified business income, which is another kind of complication on it. Now, the next thing we'll take a look at is another area that's kind of subject to if you're a business situation. So the schedule one, page two is gonna be the SEP and the symbols and whatnot. So if you have a Schedule C business, then you might be saying, hey, look, I would like to get as much tax benefit as I can for my retirement plan. So if you have a W-2 income here, then you might have a retirement plan like a 401k or a 403b provided by your employer, which is a great tool to invest in because the idea is you're gonna be putting money into these accounts and getting the tax benefit when you put the money in. And then when you take the money out, that's when the tax happens, so you get to defer the tax. But the 401k plan has usually a very high dollar amount that you can put in to the 401k plan and you might have matching and whatnot with a 401k plan. If you have a sole, if you're sole proprietorship, then you might say, well, I wanna set up a 401k plan for myself. So at least I can put more money in to the 401k plan. But the 401k plan is complicated to do, to manage. So you might say, well, that's not worth my time. So then you're, you could say, well, I'll just put money into an IRA. So we'll talk about an IRA later. But if you put money into an, you can put money into an IRA, which is kind of similar to putting money into a 401k plan. Remember that if you put money into a 401k plan, then if I look at my form 1040, that money will not be in box one of the W-2. And therefore it's already kind of been deducted. I don't see the deduction happening on the tax return. It's just not included in my line one, a box one of the 10th of the W-2 form. So it's already been deducted before it even reaches the tax return in essence. It's the general idea. If you don't have someone else taking the deduction out of your W-2, then we have to deduct it ourselves. And that's kind of what the IRA does. So it acts kind of like a 401k, but we have to make the deduction, which means it's going to be deducted as an above the line deduction here. Now the problem with an IRA though, is there's very severe limitations in terms of how much money you could put into an IRA. And you don't get like a matching thing or anything like that with the IRA. So then you might say, well, I can't really set up, I'm a sole proprietorship. I can't put money into, I could put money into an IRA, but I'm limited. So what else could I do? I could set up something similar to a 401k plan that's more simplified, which will allow me to put more money into it than I would be able to put money away with an IRA. But I also have, which could be a benefit or a detriment, right? I also have to apply that to whoever my employees as well. So if I have employees, then the question is, if I set up a SEP or simple, it's kind of like a general retirement plan that I have to set up for everyone. So you have to take that into consideration. So then you're going to think, do I want to just put money into an IRA or do I want to set up a 401k plan, which is possibly too complex for a sole proprietorship? Or do I want to set up a SEP or a SEP so I can put more money into it if my business starts doing well and I have the capacity to put money in and possibly help out my employees by giving them at least some retirement plan that may be more beneficial for them, then simply putting money into an IRA. Okay, so if that was the case, then I can say, let's jump on over and say we're going to go to the SEP. And I'm just going to say that we're going to maximize the SEP. Now, some things that are nice about, say, a SEP, for example, and maybe we'll talk about this separately when we get to a Schedule C, is that most of the time when you put money into a 401k plan, it's the money is on a cash-based system. You have to put it in before the end of the year. In this case, 2022. So you don't really have that last minute tax planning because you don't really know. And so you have to put the money in beforehand in accordance with the rules of like a 401k plan with a fairly high threshold. But if you have your own business, then you might not know how much you can put into like a SEP, for example, which is restricted in part on how much earnings you have on the Schedule C. So you would like to have a plan and you may be able to with like a SEP, for example, put the money in later after the cutoff, after 2022, so you can actually do your tax return and then figure out how much you can put into the SEP and try to maximize the SEP calculation as I did here. I just said maximize my calculation so I could already do the tax return and then say, tell me how much I could put into the SEP and then if I have the cash flow, possibly I can put that money in at that point. Otherwise it's confusing to know how much you could put into the SEP because you don't know how much income you're gonna make. And so that's a kind of a nice tool. With the IRA, you have a similar tool in that you could put money into the IRA up until I believe the point that you file the tax return, not including extensions is the general rule. So at least you have a little bit more time to determine past year in whether you can put money into an IRA and then take the action even after the year has ended, but you're severely limited with an IRA. You can put more money oftentimes into a SEP depending on how much income you have. Like if I had my, like this number will go up, for example, if I go back to my Schedule C and I said that my income was, let's say 700,000, or 7,000, let's make it 90,000 here.  So now I can put into it 13,240, which is more than you can put into an IRA generally. It acts the same way, of course, here. We're gonna sum it up down below. That pulls into the 1040 as an above the line deduction and so there we have that. So I won't do that on the Excel worksheet again. Just note, for now I just wanna kind of list out these items and see how it all kind of links together. Remembering that if we apply a Schedule C to our tax return, that opens up a lot of different components on the tax return just in terms of a data input standpoint. And it also opens up a lot of opportunities for us to think about where we can, where we might be able to benefit from more planning type of situations such as setting up like a SEP, for example.


Yeah, I mean obviously an explosive offense, you know, they got a lot of speed. They're a vertical passing team So, you know, I think you know, I trust in our coaches and what we got prepared for them But you know, they definitely got some athletes and some playmakers I mean that's important every week which You know that makes it easy for us like obviously the team the teams who limit the explosive plays are usually teams Who come out on top and tag on a couple turnovers with that then you're you're looking in pretty good shape but um Yeah, I mean with this team especially with the arm talent he has and and the speed of the receivers We want to keep everything in front of us I Mean I'm so I'm so far in it right now like I don't I don't think I have that perspective I'll probably wait until either after or the bi-week. I've learned a lot, you know, there's there's been some I guess some like similarities to like You know being new to organization like my freshman year of college So now I'm a little more experienced and have some more skill, but it's kind of that new You know that that feeling of learning a system and adapting learning along the way. Yeah I Yeah, 100% I feel like last week especially You know a couple plays in I really settled in and the game is a lot It's not as fast as you think it is once when you're out there and you actually kind of like Experience it and you let it come to you as opposed to trying to take it So Last week was it was just good for me to kind of get my rhythm back and I feel like just with more experience I'll be able to play like I have in the past


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