WASHINGTON (AP) — Republicans won control of the U.S. House on Wednesday, returning the party to power in Washington and giving conservatives leverage to blunt President Joe Biden’s agenda and spur a flurry of investigations. But a&nbsp;<a href="https://apnews.com/article/2022-midterm-elections-takeaways-9381d3aaff26d19da95506e045fcd6e1">threadbare majority</a>&nbsp;will pose immediate challenges for GOP leaders and complicate the party’s ability to govern.

More than a week after Election Day, Republicans secured the 218th seat needed to flip the House from Democratic control. The full scope of the party’s majority may not be clear for several more days — or weeks — as votes in competitive races are still being counted.

But they are on track to cobble together what could be the party's narrowest majority of the 21st century, rivaling 2001, when Republicans had just a nine-seat majority, 221-212 with two independents. That’s far short of the sweeping victory the GOP predicted going into this year’s&nbsp;<a href="https://apnews.com/hub/2022-midterm-elections">midterm elections</a>, when the party hoped to reset the agenda on Capitol Hill by capitalizing on economic challenges and Biden’s lagging popularity.

Instead,&nbsp;<a href="https://apnews.com/article/2022-midterm-elections-results-nov-9-198d61bcafe31d96c0a966eae7492756">Democrats showed surprising resilience</a>, holding on to moderate, suburban districts from Virginia to Minnesota and Kansas. The results could&nbsp;<a href="https://apnews.com/article/2022-midterm-elections-congress-nov-9-0b3b0a547265e5bfa6fd4382b43e0e7f">complicate House GOP leader Kevin McCarthy’s plans</a>&nbsp;to become speaker as some conservative members have questioned whether to back him or have imposed conditions for their support.

McCarthy celebrated his party having “officially flipped” the House on Twitter on Wednesday night, writing, “Americans are ready for a new direction, and House Republicans are ready to deliver.”

President Joe Biden congratulated McCarthy, saying he is “ready to work with House Republicans to deliver results for working families.”

“Last week’s elections demonstrated the strength and resilience of American democracy. There was a strong rejection of election deniers, political violence, and intimidation,” Biden said in a statement. “There was an emphatic statement that, in America, the will of the people prevails.”

He added, that “the future is too promising to be trapped in political warfare."

The narrow margins have upended Republican politics and prompted finger-pointing about what went wrong. Some in the GOP have blamed Donald Trump for the worse-than-expected outcome. The former president, who&nbsp;<a href="https://apnews.com/article/donald-trump-2024-updates-cd5339d48064a149527e8f9a1aa7614e">announced his third White House bid</a>&nbsp;Tuesday, lifted candidates during this year’s Republican primaries who often questioned the results of the 2020 election or downplayed the mob attack on the U.S. Capitol last year. Many of those struggled to win during the general election.

Despite the GOP’s underwhelming showing, the party will still have notable power. Republicans will take control of key committees, giving them the ability to shape legislation and launch probes of Biden, his family and his administration. There’s particular interest in&nbsp;<a href="https://apnews.com/article/russia-ukraine-2022-midterm-elections-biden-europe-elise-stefanik-0e782fc6486c2c625194622ae244e4ae">investigating the overseas business dealings</a>&nbsp;of the president’s son Hunter Biden. Some of the most conservative lawmakers have raised the prospect of impeaching Biden, though that will be much harder for the party to accomplish with a tight majority.

Any legislation that emerges from the House could face steep odds in the Senate, where&nbsp;<a href="https://apnews.com/article/2022-midterm-elections-democrats-senate-control-dbc67e0af0e126c948076ae580b3d5ec">Democrats won the barest of majorities</a>&nbsp;Saturday. Both parties are looking to a Dec. 6 Senate runoff in Georgia as a last chance to pad their ranks.

With such a potentially slim House majority, there’s also potential for legislative chaos. The dynamic essentially gives an individual member enormous sway over shaping what happens in the chamber. That could lead to particularly tricky circumstances for GOP leaders as they try to win support for must-pass measures that keep the government funded or raise the debt ceiling.

The GOP’s failure to notch more wins — they needed a net gain of five seats to take the majority — was especially surprising because the party went into the election benefiting from congressional maps that were redrawn by Republican legislatures. History was also on Republicans’ side: The party that holds the White House had lost congressional seats during virtually every new president’s first midterm of the modern era.

The new majority will usher in a new group of leaders in Washington. If elected to succeed House Speaker Nancy Pelosi in the top post, McCarthy would lead what will likely be a rowdy conference of House Republicans, most of whom are aligned with Trump’s bare-knuckle brand of politics. Many Republicans in the incoming Congress rejected the results of the 2020 presidential election, even though claims of widespread fraud were refuted by&nbsp;<a href="https://apnews.com/article/donald-trump-courts-election-results-e1297d874f45d2b14bc99c403abd0457">courts</a>, elections&nbsp;<a href="https://apnews.com/article/top-officials-elections-most-secure-66f9361084ccbc461e3bbf42861057a5">officials</a>&nbsp;and Trump’s own&nbsp;<a href="https://apnews.com/article/barr-no-widespread-election-fraud-b1f1488796c9a98c4b1a9061a6c7f49d">attorney general</a>.

McCarthy&nbsp;<a href="https://apnews.com/article/kevin-mccarthy-nancy-pelosi-congress-government-and-politics-dc947aadd41de192e4d1f018d0eaf193">won the nomination for House speaker</a>&nbsp;on Tuesday, with a formal vote to come when the new Congress convenes in January.

“I'm proud to announce the era of one-party Democrat rule in Washington is over,” McCarthy said after winning the nomination.

Republican candidates pledged on the campaign trail to cut taxes and tighten border security. GOP lawmakers also could withhold aid to Ukraine as it fights a war with Russia or use the threat of defaulting on the nation’s debt as leverage to extract cuts from social spending and entitlements — though all such pursuits will be tougher given how small the GOP majority may end up being.

As a senator and then vice president, Biden spent a career crafting legislative compromises with Republicans. But as president, he was clear about what he viewed as the threats posed by the current Republican Party.

Biden said the midterms show voters want Democrats and Republicans to find ways to cooperate and govern in a bipartisan manner, but also noted that Republicans didn’t achieve the electoral surge they’d been betting on and vowed, “I’m not going to change anything in any fundamental way.”

AP VoteCast, a broad survey of the national electorate, showed that high inflation and concerns about the fragility of democracy had heavily influenced voters. Half of voters said inflation factored significantly, with groceries, gasoline, housing, food and other costs that have shot up in the past year. Slightly fewer — 44% — said the future of democracy was their primary consideration.

Counter to the GOP’s expectations, Biden didn’t entirely shoulder the blame for inflation, with close to half of voters saying the higher-than-usual prices were more because of factors outside his control. And despite the president bearing criticism from a pessimistic electorate, some of those voters backed Democratic candidates.

Democrats also likely benefited from anger over the Supreme Court overturning the landmark Roe v. Wade decision cementing a woman’s constitutional right to an abortion. Voters in Michigan voted to amend their state constitution to protect abortion rights while far more reliably Republican Kentucky rejected a constitutional amendment declaring no right to an abortion.

Overall, 7 in 10 voters said the high court’s ruling overturning the 1973 decision enshrining abortion rights was an important factor in their midterm decisions. VoteCast also showed the reversal was broadly unpopular. About 6 in 10 say they are angry or dissatisfied by it. And roughly 6 in 10 say they favor a law guaranteeing access to legal abortion nationwide.

WASHINGTON (AP) — Republicans won control of the U.S. House on Wednesday, returning the party to power in Washington and giving conservatives leverage to blunt President Joe Biden’s agenda and spur a flurry of investigations. But a&nbsp;<a href="https://apnews.com/article/2022-midterm-elections-takeaways-9381d3aaff26d19da95506e045fcd6e1">threadbare majority</a>&nbsp;will pose immediate challenges for GOP leaders and complicate the party’s ability to govern.More than a week after Election Day, Republicans secured the 218th seat needed to flip the House from Democratic control. The full scope of the party’s majority may not be clear for several more days — or weeks — as votes in competitive races are still being counted.But they are on track to cobble together what could be the party's narrowest majority of the 21st century, rivaling 2001, when Republicans had just a nine-seat majority, 221-212 with two independents. That’s far short of the sweeping victory the GOP predicted going into this year’s&nbsp;<a href="https://apnews.com/hub/2022-midterm-elections">midterm elections</a>, when the party hoped to reset the agenda on Capitol Hill by capitalizing on economic challenges and Biden’s lagging popularity.Instead,&nbsp;<a href="https://apnews.com/article/2022-midterm-elections-results-nov-9-198d61bcafe31d96c0a966eae7492756">Democrats showed surprising resilience</a>, holding on to moderate, suburban districts from Virginia to Minnesota and Kansas. The results could&nbsp;<a href="https://apnews.com/article/2022-midterm-elections-congress-nov-9-0b3b0a547265e5bfa6fd4382b43e0e7f">complicate House GOP leader Kevin McCarthy’s plans</a>&nbsp;to become speaker as some conservative members have questioned whether to back him or have imposed conditions for their support.<div><blockquote class="twitter-tweet">🚨 BREAKING 🚨 Republicans have officially flipped the People&#39;s House! Americans are ready for a new direction, and House Republicans are ready to deliver. <a href="https://t.co/JIRrLEhKQe">pic.twitter.com/JIRrLEhKQe</a>&mdash; Kevin McCarthy (@GOPLeader) <a href="https://twitter.com/GOPLeader/status/1593031220300218368?ref_src=twsrc%5Etfw">November 17, 2022</a></blockquote> <script async src="https://platform.twitter.com/widgets.js" charset="utf-8"></script></div>McCarthy celebrated his party having “officially flipped” the House on Twitter on Wednesday night, writing, “Americans are ready for a new direction, and House Republicans are ready to deliver.”President Joe Biden congratulated McCarthy, saying he is “ready to work with House Republicans to deliver results for working families.”“Last week’s elections demonstrated the strength and resilience of American democracy. There was a strong rejection of election deniers, political violence, and intimidation,” Biden said in a statement. “There was an emphatic statement that, in America, the will of the people prevails.”He added, that “the future is too promising to be trapped in political warfare."The narrow margins have upended Republican politics and prompted finger-pointing about what went wrong. Some in the GOP have blamed Donald Trump for the worse-than-expected outcome. The former president, who&nbsp;<a href="https://apnews.com/article/donald-trump-2024-updates-cd5339d48064a149527e8f9a1aa7614e">announced his third White House bid</a>&nbsp;Tuesday, lifted candidates during this year’s Republican primaries who often questioned the results of the 2020 election or downplayed the mob attack on the U.S. Capitol last year. Many of those struggled to win during the general election.Despite the GOP’s underwhelming showing, the party will still have notable power. Republicans will take control of key committees, giving them the ability to shape legislation and launch probes of Biden, his family and his administration. There’s particular interest in&nbsp;<a href="https://apnews.com/article/russia-ukraine-2022-midterm-elections-biden-europe-elise-stefanik-0e782fc6486c2c625194622ae244e4ae">investigating the overseas business dealings</a>&nbsp;of the president’s son Hunter Biden. Some of the most conservative lawmakers have raised the prospect of impeaching Biden, though that will be much harder for the party to accomplish with a tight majority.Any legislation that emerges from the House could face steep odds in the Senate, where&nbsp;<a href="https://apnews.com/article/2022-midterm-elections-democrats-senate-control-dbc67e0af0e126c948076ae580b3d5ec">Democrats won the barest of majorities</a>&nbsp;Saturday. Both parties are looking to a Dec. 6 Senate runoff in Georgia as a last chance to pad their ranks.With such a potentially slim House majority, there’s also potential for legislative chaos. The dynamic essentially gives an individual member enormous sway over shaping what happens in the chamber. That could lead to particularly tricky circumstances for GOP leaders as they try to win support for must-pass measures that keep the government funded or raise the debt ceiling.The GOP’s failure to notch more wins — they needed a net gain of five seats to take the majority — was especially surprising because the party went into the election benefiting from congressional maps that were redrawn by Republican legislatures. History was also on Republicans’ side: The party that holds the White House had lost congressional seats during virtually every new president’s first midterm of the modern era.The new majority will usher in a new group of leaders in Washington. If elected to succeed House Speaker Nancy Pelosi in the top post, McCarthy would lead what will likely be a rowdy conference of House Republicans, most of whom are aligned with Trump’s bare-knuckle brand of politics. Many Republicans in the incoming Congress rejected the results of the 2020 presidential election, even though claims of widespread fraud were refuted by&nbsp;<a href="https://apnews.com/article/donald-trump-courts-election-results-e1297d874f45d2b14bc99c403abd0457">courts</a>, elections&nbsp;<a href="https://apnews.com/article/top-officials-elections-most-secure-66f9361084ccbc461e3bbf42861057a5">officials</a>&nbsp;and Trump’s own&nbsp;<a href="https://apnews.com/article/barr-no-widespread-election-fraud-b1f1488796c9a98c4b1a9061a6c7f49d">attorney general</a>.McCarthy&nbsp;<a href="https://apnews.com/article/kevin-mccarthy-nancy-pelosi-congress-government-and-politics-dc947aadd41de192e4d1f018d0eaf193">won the nomination for House speaker</a>&nbsp;on Tuesday, with a formal vote to come when the new Congress convenes in January.“I'm proud to announce the era of one-party Democrat rule in Washington is over,” McCarthy said after winning the nomination.Republican candidates pledged on the campaign trail to cut taxes and tighten border security. GOP lawmakers also could withhold aid to Ukraine as it fights a war with Russia or use the threat of defaulting on the nation’s debt as leverage to extract cuts from social spending and entitlements — though all such pursuits will be tougher given how small the GOP majority may end up being.As a senator and then vice president, Biden spent a career crafting legislative compromises with Republicans. But as president, he was clear about what he viewed as the threats posed by the current Republican Party.Biden said the midterms show voters want Democrats and Republicans to find ways to cooperate and govern in a bipartisan manner, but also noted that Republicans didn’t achieve the electoral surge they’d been betting on and vowed, “I’m not going to change anything in any fundamental way.”AP VoteCast, a broad survey of the national electorate, showed that high inflation and concerns about the fragility of democracy had heavily influenced voters. Half of voters said inflation factored significantly, with groceries, gasoline, housing, food and other costs that have shot up in the past year. Slightly fewer — 44% — said the future of democracy was their primary consideration.Counter to the GOP’s expectations, Biden didn’t entirely shoulder the blame for inflation, with close to half of voters saying the higher-than-usual prices were more because of factors outside his control. And despite the president bearing criticism from a pessimistic electorate, some of those voters backed Democratic candidates.Democrats also likely benefited from anger over the Supreme Court overturning the landmark Roe v. Wade decision cementing a woman’s constitutional right to an abortion. Voters in Michigan voted to amend their state constitution to protect abortion rights while far more reliably Republican Kentucky rejected a constitutional amendment declaring no right to an abortion.Overall, 7 in 10 voters said the high court’s ruling overturning the 1973 decision enshrining abortion rights was an important factor in their midterm decisions. VoteCast also showed the reversal was broadly unpopular. About 6 in 10 say they are angry or dissatisfied by it. And roughly 6 in 10 say they favor a law guaranteeing access to legal abortion nationwide.___

GOP celebrates slim House majority, return to power in Washington

NEW YORK (AP) — A host of Hollywood and sports celebrities including quarterback Tom Brady and comedian Larry David were named as defendants in a class-action lawsuit against cryptocurrency exchange FTX, arguing that their celebrity status made them culpable for promoting the firm's failed business model.

FTX has been in the public eye for more than a week, after the third-largest cryptocurrency exchange ended up with billions of dollars worth of losses and had to&nbsp;<a href="https://apnews.com/article/ftx-crypto-bankruptcy-filing-ed0f06c5db468e285f58af2d8766b51a">seek bankruptcy protection</a>&nbsp;on Friday. The Bahamas-based company and its founder,&nbsp;<a href="https://apnews.com/article/sam-bankman-fried-ftx-crypto-downfall-a2eaec231027dfd9f18426ff8982bbf8">Sam Bankman-Fried,</a>&nbsp;are under investigation by state and federal authorities for allegedly investing depositors funds in ventures without their approval.

Lawmakers also&nbsp;<a href="https://apnews.com/article/cryptocurrency-technology-business-congress-government-and-politics-4b39f7fc12aff633d32be758967752d4">announced plans to investigate</a>&nbsp;the failure of FTX, with the House Financial Services Committee saying it plans to hold a hearing on FTX in December.

Before its failure, FTX was known to use high-profile Hollywood and sports celebrities to promote its products. It had the naming rights to a Formula One racing team as well as a&nbsp;<a href="https://apnews.com/article/miami-heat-nba-sports-business-f9667d11f7f4063c8eebb96ee1fbaf40">sports arena</a>&nbsp;in Miami. Its commercials featured “Seinfeld” creator David, as well as Brady, the star quarterback of the Tampa Bay Buccaneers, basketball players Shaquille O'Neal and Stephen Curry, and tennis star Naomi Osaka.

The lawsuit filed late Tuesday alleges that these sports and TV celebrities brought instant credibility to FTX, and should be held just as culpable as Bankman-Fried.

“Part of the scheme employed by the FTX Entities involved utilizing some of the biggest names in sports and entertainment—like these Defendants—to raise funds and drive American consumers to invest ... pouring billions of dollars into the deceptive FTX platform to keep the whole scheme afloat,” the lawsuit said.

Class-action attorney Adam Moskowitz pointed to previous cases where the U.S. government fined celebrities Kim Kardashian and Floyd Mayweather for promoting crypto.

“The crypto industry needed celebrity endorsers to get any credibility,” Moskowitz said.

The plaintiff in the case is Pierce Robertson, who is also involved in a case involving Voyager Digital, another failed cryptocurrency company that was endorsed by Dallas Mavericks owner Mark Cuban. Voyager Digital failed for bankruptcy protection this summer, but FTX had pledged to buy Voyager’s assets for $1.4 billion, which would have led to financial relief for Voyager’s depositors. FTX’s failure now puts its aid to Voyager in question.

The lawsuit was filed in the Southern District of Florida. Moskowitz is the attorney representing the victims in the collapse of a Florida residential tower in Surfside, Florida.

Well-known attorney David Boies, who represented the U.S. government against Microsoft in the 90s and Al Gore in the 2000 election, is also named as an attorney on the case.

The Miami Heat were starting a four-game road trip in Toronto on Wednesday. Forward Udonis Haslem, also named in the lawsuit, is away from the team for personal reasons.

NEW YORK (AP) — A host of Hollywood and sports celebrities including quarterback Tom Brady and comedian Larry David were named as defendants in a class-action lawsuit against cryptocurrency exchange FTX, arguing that their celebrity status made them culpable for promoting the firm's failed business model.<div><iframe width="560" height="315" src="https://www.youtube.com/embed/_-FQqo46CJQ?start=4" title="YouTube video player" frameborder="0" allow="accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture" allowfullscreen></iframe></div>FTX has been in the public eye for more than a week, after the third-largest cryptocurrency exchange ended up with billions of dollars worth of losses and had to&nbsp;<a href="https://apnews.com/article/ftx-crypto-bankruptcy-filing-ed0f06c5db468e285f58af2d8766b51a">seek bankruptcy protection</a>&nbsp;on Friday. The Bahamas-based company and its founder,&nbsp;<a href="https://apnews.com/article/sam-bankman-fried-ftx-crypto-downfall-a2eaec231027dfd9f18426ff8982bbf8">Sam Bankman-Fried,</a>&nbsp;are under investigation by state and federal authorities for allegedly investing depositors funds in ventures without their approval.Lawmakers also&nbsp;<a href="https://apnews.com/article/cryptocurrency-technology-business-congress-government-and-politics-4b39f7fc12aff633d32be758967752d4">announced plans to investigate</a>&nbsp;the failure of FTX, with the House Financial Services Committee saying it plans to hold a hearing on FTX in December.Before its failure, FTX was known to use high-profile Hollywood and sports celebrities to promote its products. It had the naming rights to a Formula One racing team as well as a&nbsp;<a href="https://apnews.com/article/miami-heat-nba-sports-business-f9667d11f7f4063c8eebb96ee1fbaf40">sports arena</a>&nbsp;in Miami. Its commercials featured “Seinfeld” creator David, as well as Brady, the star quarterback of the Tampa Bay Buccaneers, basketball players Shaquille O'Neal and Stephen Curry, and tennis star Naomi Osaka.The lawsuit filed late Tuesday alleges that these sports and TV celebrities brought instant credibility to FTX, and should be held just as culpable as Bankman-Fried.“Part of the scheme employed by the FTX Entities involved utilizing some of the biggest names in sports and entertainment—like these Defendants—to raise funds and drive American consumers to invest ... pouring billions of dollars into the deceptive FTX platform to keep the whole scheme afloat,” the lawsuit said.Class-action attorney Adam Moskowitz pointed to previous cases where the U.S. government fined celebrities Kim Kardashian and Floyd Mayweather for promoting crypto.“The crypto industry needed celebrity endorsers to get any credibility,” Moskowitz said.The plaintiff in the case is Pierce Robertson, who is also involved in a case involving Voyager Digital, another failed cryptocurrency company that was endorsed by Dallas Mavericks owner Mark Cuban. Voyager Digital failed for bankruptcy protection this summer, but FTX had pledged to buy Voyager’s assets for $1.4 billion, which would have led to financial relief for Voyager’s depositors. FTX’s failure now puts its aid to Voyager in question.The lawsuit was filed in the Southern District of Florida. Moskowitz is the attorney representing the victims in the collapse of a Florida residential tower in Surfside, Florida.Well-known attorney David Boies, who represented the U.S. government against Microsoft in the 90s and Al Gore in the 2000 election, is also named as an attorney on the case.The Miami Heat were starting a four-game road trip in Toronto on Wednesday. Forward Udonis Haslem, also named in the lawsuit, is away from the team for personal reasons.

Tom Brady among those named in suit after FTX lost billions of dollars

WASHINGTON —The Internal Revenue Service today reminded IRA owners 
age 70½ or over of their option to transfer up to $100,000 to charity 
tax-free each year.

These transfers, known as qualified charitable distributions or QCDs,
 offer eligible older Americans a great way to easily give to charity 
before the end of the year. Moreover, for those who are at least 72, 
QCDs count toward the IRA owner's required minimum distribution (RMD) 
for the year.

Any IRA owner who wishes to make a QCD for 2022 should contact their 
IRA trustee soon so the trustee will have time to complete the 
transaction before the end of the year.

Normally, distributions from a traditional individual retirement 
arrangement (IRA) are taxable when received. With a QCD, however, these 
distributions become tax-free as long as they're paid directly from the 
IRA to an eligible charitable organization.

QCDs can be made electronically, directly to the charity, or by check payable to the charity.

An IRA distribution, such as an electronic payment made directly to 
the IRA owner, does not count as a QCD. Likewise, a check made payable 
to the IRA owner is not a QCD.

Each year, an IRA owner age 70½ or over can exclude from gross income up to $100,000 of these QCDs. For a married couple, if both spouses are age 70½ or over and both have IRAs, each spouse can exclude up to $100,000 for a total of up to $200,000 per year.

The QCD option is available regardless of whether an eligible IRA owner itemizes deductions on&nbsp;<a href="https://www.irs.gov/forms-pubs/about-schedule-a-form-1040">Schedule A</a>. Transferred amounts are not taxable, and no deduction is available for the transfer.

A 2022 QCD must be reported on the 2022 federal income tax return, normally filed during the 2023 tax filing season.

In early 2023, the IRA owner will receive <a href="https://www.irs.gov/forms-pubs/about-form-1099-r">Form 1099-R</a>
 from their IRA trustee that shows any IRA distributions made during 
calendar year 2022, including both regular distributions and QCDs. The 
total distribution is in Box 1 on that form. There is no special code 
for a QCD.

Like other IRA distributions, QCDs are shown on Line 4 of <a href="https://www.irs.gov/forms-pubs/about-form-1040">Form 1040</a> or <a href="https://www.irs.gov/forms-pubs/about-form-1040-sr">Form 1040-SR</a>.
 If part or all of an IRA distribution is a QCD, enter the total amount 
of the IRA distribution on Line 4a. This is the amount shown in Box 1 on
 Form 1099-R.

Then, if the full amount of the distribution is a QCD, enter 0 on 
Line 4b. If only part of it is a QCD, the remaining taxable portion is 
normally entered on Line 4b.

Either way, be sure to enter "QCD" next to Line 4b. Further details will be in the final instructions to the 2022 Form 1040.

QCDs are not deductible as charitable contributions on Schedule A. 
But, as with deductible contributions, the donor must get a written 
acknowledgement of their contribution from the charitable organization, 
before filing their return.

In general, the acknowledgement must state the date and amount of the
 contribution and indicate whether the donor received anything of value 
in return. For details, see the <a href="https://www.irs.gov/publications/p526#en_US_2021_publink1000229837">Acknowledgement section in Publication 526</a>, available on IRS.gov.

For more information about IRA distributions and QCDs, see <a href="https://www.irs.gov/publications/p590b#en_US_2021_publink100090626">Publication 590-B</a>, also available on IRS.gov.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON —The Internal Revenue Service today reminded IRA owners 
age 70½ or over of their option to transfer up to $100,000 to charity 
tax-free each year.These transfers, known as qualified charitable distributions or QCDs,
 offer eligible older Americans a great way to easily give to charity 
before the end of the year. Moreover, for those who are at least 72, 
QCDs count toward the IRA owner's required minimum distribution (RMD) 
for the year.<h2>How to set up a QCD</h2>Any IRA owner who wishes to make a QCD for 2022 should contact their 
IRA trustee soon so the trustee will have time to complete the 
transaction before the end of the year.Normally, distributions from a traditional individual retirement 
arrangement (IRA) are taxable when received. With a QCD, however, these 
distributions become tax-free as long as they're paid directly from the 
IRA to an eligible charitable organization.QCDs can be made electronically, directly to the charity, or by check payable to the charity.An IRA distribution, such as an electronic payment made directly to 
the IRA owner, does not count as a QCD. Likewise, a check made payable 
to the IRA owner is not a QCD.Each year, an IRA owner age 70½ or over can exclude from gross income up to $100,000 of these QCDs. For a married couple, if both spouses are age 70½ or over and both have IRAs, each spouse can exclude up to $100,000 for a total of up to $200,000 per year.The QCD option is available regardless of whether an eligible IRA owner itemizes deductions on&nbsp;<a href="https://www.irs.gov/forms-pubs/about-schedule-a-form-1040">Schedule A</a>. Transferred amounts are not taxable, and no deduction is available for the transfer.<h2>Report correctly</h2>A 2022 QCD must be reported on the 2022 federal income tax return, normally filed during the 2023 tax filing season.In early 2023, the IRA owner will receive <a href="https://www.irs.gov/forms-pubs/about-form-1099-r">Form 1099-R</a>
 from their IRA trustee that shows any IRA distributions made during 
calendar year 2022, including both regular distributions and QCDs. The 
total distribution is in Box 1 on that form. There is no special code 
for a QCD.Like other IRA distributions, QCDs are shown on Line 4 of <a href="https://www.irs.gov/forms-pubs/about-form-1040">Form 1040</a> or <a href="https://www.irs.gov/forms-pubs/about-form-1040-sr">Form 1040-SR</a>.
 If part or all of an IRA distribution is a QCD, enter the total amount 
of the IRA distribution on Line 4a. This is the amount shown in Box 1 on
 Form 1099-R.Then, if the full amount of the distribution is a QCD, enter 0 on 
Line 4b. If only part of it is a QCD, the remaining taxable portion is 
normally entered on Line 4b.Either way, be sure to enter "QCD" next to Line 4b. Further details will be in the final instructions to the 2022 Form 1040.<h2>Get a receipt</h2>QCDs are not deductible as charitable contributions on Schedule A. 
But, as with deductible contributions, the donor must get a written 
acknowledgement of their contribution from the charitable organization, 
before filing their return.In general, the acknowledgement must state the date and amount of the
 contribution and indicate whether the donor received anything of value 
in return. For details, see the <a href="https://www.irs.gov/publications/p526#en_US_2021_publink1000229837">Acknowledgement section in Publication 526</a>, available on IRS.gov.For more information about IRA distributions and QCDs, see <a href="https://www.irs.gov/publications/p590b#en_US_2021_publink100090626">Publication 590-B</a>, also available on IRS.gov.

IRS offers tax-saving reminders to some IRA owners

WASHINGTON (AP) — In the days and weeks before the midterm election, President Joe Biden trumpeted his plan to cancel billions in student loans as he rallied young people to support Democrats.

But now the entire initiative is in jeopardy because of&nbsp;<a href="https://apnews.com/article/biden-business-education-st-louis-student-loans-cf8136bfc75bd70839e9326cabbbf029">legal challenges</a>&nbsp;that could ensure no one receives a dollar of debt relief. The debacle is swiftly becoming a headache for the administration instead of an example of how the president keeps his promises to voters.

The White House insists it will ultimately prevail even though two federal courts blocked the program from taking effect. However, the setbacks have rattled supporters who fear that more than 40 million Americans who expected relief will instead start getting billed for their student debt in January, when a pandemic-era moratorium on payments is slated to expire.

“You cannot ask people to begin repaying on a debt that shouldn’t exist,” said Melissa Byrne, an advocate for loan cancellation. “We bear no blame in this broken system.”

The impasse has left the White House in a bind over whether to extend the moratorium if the legal battle drags on even though Biden has said the pandemic, the original reason for the pause in payments, “is over.”

The freeze has already cost the federal government more than $100 billion in lost revenue, according to the Government Accountability Office. Critics such as the Committee for a Responsible Federal Budget are warning that another extension could worsen inflation and raise the risk of economic recession.

Republicans oppose cancellation as an unfair handout for the wealthy, arguing Americans who didn’t go to college will bear the cost as well. Conservatives have orchestrated a barrage of legal attacks against Biden’s plan, saying it overstepped the president’s authority.

In the meantime, borrowers across the nation yet again&nbsp;<a href="https://apnews.com/article/student-loan-debt-explainer-1c2cf207454109894c6370ab3e7ad939">face uncertainty</a>. An estimated 20 million were eligible to get their federal student debt canceled entirely by Biden’s plan, which would cancel $10,000 in student loan debt for those making less than $125,000 or households making less than $250,000. Those who receive Pell Grants, typically given to those with lower incomes, would get another $10,000 in forgiveness.

Now, it’s unclear if borrowers will be expected to make payments on that debt when the pause ends, and the political hazards are growing. At risk is support from 43 million borrowers who have been promised at least some debt relief, including millions of younger Americans, a demographic that helped deliver key wins for Democrats last week.

Adwoa Asante, who is eligible for $20,000 in cancellation, said it would be “destabilizing” if her payments restart in January. The 33-year-old Dallas attorney owes $163,000 in law school debt, with monthly bills of up to $2,000. Asante voted for Biden but criticizes him for reaping the benefits of his plan in the midterms only to have borrowers left out in the cold.

“Honestly, there’s a lot of frustration toward the Biden administration. I think that they anticipated that there would be legal challenges to the student loan cancellation,” she said, calling the court challenges “to be expected.”

Cedric Richmond, who worked in the White House before becoming a senior adviser to the Democratic National Committee, doubted that Biden will face political fallout if the program is ultimately blocked.

If the program is ultimately blocked, he said, “the blowback should go exactly where it deserves, and that’s with this rogue Supreme Court.”

About 6 in 10 voters under 45 approve of Biden’s handling of student debt, according to AP VoteCast, a survey of more than 94,000 voters nationwide. Voters as a whole were almost evenly divided on the issue, while Democrats were far more likely to show approval than Republicans.

Nearly 26 million people already have applied for the debt relief, out of an estimated 43 million eligible. The Education Department stopped accepting new applications Friday&nbsp;<a href="https://apnews.com/article/biden-texas-education-donald-trump-student-loans-f2e944d85e95792089fa1e2fb9858287">after a federal judge in Texas struck the plan down</a>.

Speaking in New Mexico on Nov. 3, Biden said he was on solid legal ground.

“We’re fighting them in court,” he said. We’re not letting them get away with it.”

Without the promised relief, advocates say many borrowers could quickly fall into default on their student loans. Nearly half of borrowers surveyed by the Student Debt Crisis Center say they will be unable to afford student debt payments within six months, according to a report released Tuesday.

“Borrowers do not feel that the pandemic is over, they do not feel that the economic impacts are over,” said Natalia Abrams, president of the center. “We need to pause payments until all legal hurdles are cleared.”

The legality of mass student debt forgiveness was in question from the start. After being elected, Biden said it would be best if the measure came from Congress. Soon before leaving office, the Trump administration released a memo concluding that the White House does not have authority for wide cancellation.

Supporters say they still have faith that Biden’s plan will survive, despite predictions that it could go before a Supreme Court that has shifted to the right and curbed Biden’s authority in other decisions. They argue that the Higher Education Act, a sprawling federal law, already gives the president wide power to cancel federal student debt.

Some groups say Biden should pursue other legal avenues to deliver his promise. The Debt Collective, a union of borrowers, is urging Biden to cancel debt immediately by invoking the Higher Education Act, the same legal authority initially suggested by supporters including Sen. Elizabeth Warren, D-Mass.

“He has an ace up his sleeve and he hasn’t used it,” said Braxton Brewington, a spokesperson for the collective. “The Biden administration should simply sidestep these lawsuits.”

Some legal scholars say Biden should scrap the current plan and start over. Jed Shugerman, a law professor at Fordham University in New York, said he believes the White House made a mistake in its legal reasoning.

“The Biden administration has run into trouble that was clearly foreseeable,” he said. “They should go back to square one.”

Even though that would take time, Shugerman said, it’s better than waiting for a loss from the Supreme Court. The White House, he said, is “sticking to a sure loser” instead of “changing tracks to something that has a better chance.”

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/11/1668197313548.png" alt="" />
 <figcaption></figcaption>
 </figure>WASHINGTON (AP) — In the days and weeks before the midterm election, President Joe Biden trumpeted his plan to cancel billions in student loans as he rallied young people to support Democrats.But now the entire initiative is in jeopardy because of&nbsp;<a href="https://apnews.com/article/biden-business-education-st-louis-student-loans-cf8136bfc75bd70839e9326cabbbf029">legal challenges</a>&nbsp;that could ensure no one receives a dollar of debt relief. The debacle is swiftly becoming a headache for the administration instead of an example of how the president keeps his promises to voters.The White House insists it will ultimately prevail even though two federal courts blocked the program from taking effect. However, the setbacks have rattled supporters who fear that more than 40 million Americans who expected relief will instead start getting billed for their student debt in January, when a pandemic-era moratorium on payments is slated to expire.“You cannot ask people to begin repaying on a debt that shouldn’t exist,” said Melissa Byrne, an advocate for loan cancellation. “We bear no blame in this broken system.”The impasse has left the White House in a bind over whether to extend the moratorium if the legal battle drags on even though Biden has said the pandemic, the original reason for the pause in payments, “is over.”The freeze has already cost the federal government more than $100 billion in lost revenue, according to the Government Accountability Office. Critics such as the Committee for a Responsible Federal Budget are warning that another extension could worsen inflation and raise the risk of economic recession.Republicans oppose cancellation as an unfair handout for the wealthy, arguing Americans who didn’t go to college will bear the cost as well. Conservatives have orchestrated a barrage of legal attacks against Biden’s plan, saying it overstepped the president’s authority.In the meantime, borrowers across the nation yet again&nbsp;<a href="https://apnews.com/article/student-loan-debt-explainer-1c2cf207454109894c6370ab3e7ad939">face uncertainty</a>. An estimated 20 million were eligible to get their federal student debt canceled entirely by Biden’s plan, which would cancel $10,000 in student loan debt for those making less than $125,000 or households making less than $250,000. Those who receive Pell Grants, typically given to those with lower incomes, would get another $10,000 in forgiveness.Now, it’s unclear if borrowers will be expected to make payments on that debt when the pause ends, and the political hazards are growing. At risk is support from 43 million borrowers who have been promised at least some debt relief, including millions of younger Americans, a demographic that helped deliver key wins for Democrats last week.Adwoa Asante, who is eligible for $20,000 in cancellation, said it would be “destabilizing” if her payments restart in January. The 33-year-old Dallas attorney owes $163,000 in law school debt, with monthly bills of up to $2,000. Asante voted for Biden but criticizes him for reaping the benefits of his plan in the midterms only to have borrowers left out in the cold.“Honestly, there’s a lot of frustration toward the Biden administration. I think that they anticipated that there would be legal challenges to the student loan cancellation,” she said, calling the court challenges “to be expected.”Cedric Richmond, who worked in the White House before becoming a senior adviser to the Democratic National Committee, doubted that Biden will face political fallout if the program is ultimately blocked.If the program is ultimately blocked, he said, “the blowback should go exactly where it deserves, and that’s with this rogue Supreme Court.”About 6 in 10 voters under 45 approve of Biden’s handling of student debt, according to AP VoteCast, a survey of more than 94,000 voters nationwide. Voters as a whole were almost evenly divided on the issue, while Democrats were far more likely to show approval than Republicans.Nearly 26 million people already have applied for the debt relief, out of an estimated 43 million eligible. The Education Department stopped accepting new applications Friday&nbsp;<a href="https://apnews.com/article/biden-texas-education-donald-trump-student-loans-f2e944d85e95792089fa1e2fb9858287">after a federal judge in Texas struck the plan down</a>.Speaking in New Mexico on Nov. 3, Biden said he was on solid legal ground.“We’re fighting them in court,” he said. We’re not letting them get away with it.”Without the promised relief, advocates say many borrowers could quickly fall into default on their student loans. Nearly half of borrowers surveyed by the Student Debt Crisis Center say they will be unable to afford student debt payments within six months, according to a report released Tuesday.“Borrowers do not feel that the pandemic is over, they do not feel that the economic impacts are over,” said Natalia Abrams, president of the center. “We need to pause payments until all legal hurdles are cleared.”The legality of mass student debt forgiveness was in question from the start. After being elected, Biden said it would be best if the measure came from Congress. Soon before leaving office, the Trump administration released a memo concluding that the White House does not have authority for wide cancellation.Supporters say they still have faith that Biden’s plan will survive, despite predictions that it could go before a Supreme Court that has shifted to the right and curbed Biden’s authority in other decisions. They argue that the Higher Education Act, a sprawling federal law, already gives the president wide power to cancel federal student debt.Some groups say Biden should pursue other legal avenues to deliver his promise. The Debt Collective, a union of borrowers, is urging Biden to cancel debt immediately by invoking the Higher Education Act, the same legal authority initially suggested by supporters including Sen. Elizabeth Warren, D-Mass.“He has an ace up his sleeve and he hasn’t used it,” said Braxton Brewington, a spokesperson for the collective. “The Biden administration should simply sidestep these lawsuits.”Some legal scholars say Biden should scrap the current plan and start over. Jed Shugerman, a law professor at Fordham University in New York, said he believes the White House made a mistake in its legal reasoning.“The Biden administration has run into trouble that was clearly foreseeable,” he said. “They should go back to square one.”Even though that would take time, Shugerman said, it’s better than waiting for a loss from the Supreme Court. The White House, he said, is “sticking to a sure loser” instead of “changing tracks to something that has a better chance.”

Biden facing pressure to extend student loan payment pause

COLORADO SPRINGS, Colo. (AP) — A man died Tuesday after being handcuffed during a response by a mental health crisis team, police said. A 911 caller described the man as experiencing a mental health episode, according to the Colorado Springs Police Department, which didn't provide any other details about the man's mental state.

The Crisis Response Team, which included a police officer, paramedic and health clinician, tried to guide the man out of a roadway and a "struggle" ensued, the department wrote in a summary on their website. After the man was handcuffed he became unresponsive, police said.

Medical support was called and the man was pronounced dead after arriving at a hospital, police said.

The police have not released further information on the incident, including what the struggle entailed.

Per the department's protocol, the paramedic and police officer have been put on paid administrative leave as the El Paso County Sheriff's Office investigates the incident.

Robert Tornabene, a spokesperson for the Colorado Springs Police Department, declined to comment further and referred questions to the sheriff's office. The sheriff's office did not immediately respond to a request for comment.

<figure>
 <img src="https://media.eaglewebservices.com/public/2022/11/1668631652269.png" alt="" />
 <figcaption></figcaption>
 </figure>By THE ASSOCIATED PRESSCOLORADO SPRINGS, Colo. (AP) — A man died Tuesday after being handcuffed during a response by a mental health crisis team, police said. A 911 caller described the man as experiencing a mental health episode, according to the Colorado Springs Police Department, which didn't provide any other details about the man's mental state.The Crisis Response Team, which included a police officer, paramedic and health clinician, tried to guide the man out of a roadway and a "struggle" ensued, the department wrote in a summary on their website. After the man was handcuffed he became unresponsive, police said.Medical support was called and the man was pronounced dead after arriving at a hospital, police said.The police have not released further information on the incident, including what the struggle entailed.Per the department's protocol, the paramedic and police officer have been put on paid administrative leave as the El Paso County Sheriff's Office investigates the incident.Robert Tornabene, a spokesperson for the Colorado Springs Police Department, declined to comment further and referred questions to the sheriff's office. The sheriff's office did not immediately respond to a request for comment.

Colorado man dead after encounter with mental health team

SAN DIEGO (AP) — A federal judge on Tuesday ordered the Biden administration to lift Trump-era asylum restrictions that have been a cornerstone of border enforcement since the beginning of COVID-19.

U.S. District Judge Emmet Sullivan ruled in Washington that enforcement must end immediately for families and single adults, calling the ban “arbitrary and capricious.” The administration has not applied it to children traveling alone.

Within hours, the Justice Department asked the judge to let the order take effect Dec. 21, giving it five weeks to prepare. Plaintiffs including the American Civil Liberties Union didn't oppose the delay.

“This transition period is critical to ensuring that (the Department of Homeland Security) can continue to carry out its mission to secure the Nation’s borders and to conduct its border operations in an orderly fashion,” government attorneys wrote.

Sullivan, who was appointed by President Bill Clinton, wrote in a 49-page ruling that authorities failed to consider the impact on migrants and possible alternatives.

The ruling appears to conflict with&nbsp;<a href="https://apnews.com/article/covid-health-government-and-politics-mexico-texas-43976f307da98b3e800f884e87f244fe">another in May</a>&nbsp;by a federal judge in Louisiana that kept the asylum restrictions.

If Sullivan's ruling stands, it would upend border enforcement. Migrants have been expelled from the United States more than 2.4 million times since the rule took effect in March 2020, denying migrants rights to seek asylum under U.S. and international law on grounds of preventing the spread of COVID-19.

The practice was authorized under Title 42 of a broader 1944 law covering public health.

Before the judge in Louisiana kept the ban in place in May, U.S. officials said they were planning for as many as 18,000 migrants a day under the most challenging scenario, a staggering number. In May, migrants were stopped an average of 7,800 times a day, the highest of Joe Biden's presidency.

Immigration advocacy groups have pressed hard to end Title 42, but more moderate Democrats, including U.S. Sens. Mark Kelly of Arizona and Raphael Warnock of Georgia, wanted it to stay when the administration tried to lift it in May.

The ban has been&nbsp;<a href="https://apnews.com/article/russia-ukraine-covid-health-yuma-immigration-128e7440b334cc8fcbd3a629b78c3879">unevenly enforced</a>&nbsp;by nationality, falling largely on migrants from Guatemala, Honduras and El Salvador — in addition to Mexicans — because Mexico allows them to be returned from the United States. Last month, Mexico began accepting Venezuelans who are expelled from the United States under Title 42, causing a sharp drop in Venezuelans seeking asylum at the U.S. border.

Nationalities that are less likely to be subject to Title 42 have become a growing presence at the border, confident they will be released in the United States to pursue their immigration cases.&nbsp;<a href="https://apnews.com/article/biden-health-colombia-caribbean-cuba-ec7a393f0e9e4bf5b8890a85c615b342">In October,</a>&nbsp;Cubans were the second-largest nationality at the border after Mexicans, followed by Venezuelans and Nicaraguans.

The Homeland Security Department said it would use the next five weeks to “prepare for an orderly transition to new policies at the border.”

"We continue to work with countries throughout the Western Hemisphere to take enforcement actions against the smuggling networks that entice migrants to take the dangerous and often deadly journey to our land borders and to address the root causes of irregular migration that are challenging our hemisphere as a whole,” the department said.

ACLU attorney Lee Gelernt said Sullivan's decision renders the Louisiana ruling moot.

“This is an enormous victory for desperate asylum seekers who have been barred from even getting a hearing because of the misuse of public laws," Gelernt said. "This ruling hopefully puts an end to this horrendous period in U.S. history in which we abandoned our solemn commitment to provide refuge to those facing persecution.”

Aaron Reichlin-Melnick, policy counsel for the American Immigration Council, an immigrant advocacy group, distinguished Sullivan's ruling from the one by U.S. District Judge Robert Summerhays in Louisiana, an appointee of President Donald Trump, which applied only to how the Biden administration tried to end Title 42. Sullivan found the entire rule invalid.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/9/1632317716965.png" alt="U.S. District Judge Emmet Sullivan ruled in Washington that enforcement must end immediately for families and single adults -photo Rep. Tony Gonzales" />
 <figcaption>U.S. District Judge Emmet Sullivan ruled in Washington that enforcement must end immediately for families and single adults -photo Rep. Tony Gonzales</figcaption>
 </figure>SAN DIEGO (AP) — A federal judge on Tuesday ordered the Biden administration to lift Trump-era asylum restrictions that have been a cornerstone of border enforcement since the beginning of COVID-19.U.S. District Judge Emmet Sullivan ruled in Washington that enforcement must end immediately for families and single adults, calling the ban “arbitrary and capricious.” The administration has not applied it to children traveling alone.Within hours, the Justice Department asked the judge to let the order take effect Dec. 21, giving it five weeks to prepare. Plaintiffs including the American Civil Liberties Union didn't oppose the delay.“This transition period is critical to ensuring that (the Department of Homeland Security) can continue to carry out its mission to secure the Nation’s borders and to conduct its border operations in an orderly fashion,” government attorneys wrote.Sullivan, who was appointed by President Bill Clinton, wrote in a 49-page ruling that authorities failed to consider the impact on migrants and possible alternatives.The ruling appears to conflict with&nbsp;<a href="https://apnews.com/article/covid-health-government-and-politics-mexico-texas-43976f307da98b3e800f884e87f244fe">another in May</a>&nbsp;by a federal judge in Louisiana that kept the asylum restrictions.If Sullivan's ruling stands, it would upend border enforcement. Migrants have been expelled from the United States more than 2.4 million times since the rule took effect in March 2020, denying migrants rights to seek asylum under U.S. and international law on grounds of preventing the spread of COVID-19.The practice was authorized under Title 42 of a broader 1944 law covering public health.Before the judge in Louisiana kept the ban in place in May, U.S. officials said they were planning for as many as 18,000 migrants a day under the most challenging scenario, a staggering number. In May, migrants were stopped an average of 7,800 times a day, the highest of Joe Biden's presidency.Immigration advocacy groups have pressed hard to end Title 42, but more moderate Democrats, including U.S. Sens. Mark Kelly of Arizona and Raphael Warnock of Georgia, wanted it to stay when the administration tried to lift it in May.The ban has been&nbsp;<a href="https://apnews.com/article/russia-ukraine-covid-health-yuma-immigration-128e7440b334cc8fcbd3a629b78c3879">unevenly enforced</a>&nbsp;by nationality, falling largely on migrants from Guatemala, Honduras and El Salvador — in addition to Mexicans — because Mexico allows them to be returned from the United States. Last month, Mexico began accepting Venezuelans who are expelled from the United States under Title 42, causing a sharp drop in Venezuelans seeking asylum at the U.S. border.Nationalities that are less likely to be subject to Title 42 have become a growing presence at the border, confident they will be released in the United States to pursue their immigration cases.&nbsp;<a href="https://apnews.com/article/biden-health-colombia-caribbean-cuba-ec7a393f0e9e4bf5b8890a85c615b342">In October,</a>&nbsp;Cubans were the second-largest nationality at the border after Mexicans, followed by Venezuelans and Nicaraguans.The Homeland Security Department said it would use the next five weeks to “prepare for an orderly transition to new policies at the border.”"We continue to work with countries throughout the Western Hemisphere to take enforcement actions against the smuggling networks that entice migrants to take the dangerous and often deadly journey to our land borders and to address the root causes of irregular migration that are challenging our hemisphere as a whole,” the department said.ACLU attorney Lee Gelernt said Sullivan's decision renders the Louisiana ruling moot.“This is an enormous victory for desperate asylum seekers who have been barred from even getting a hearing because of the misuse of public laws," Gelernt said. "This ruling hopefully puts an end to this horrendous period in U.S. history in which we abandoned our solemn commitment to provide refuge to those facing persecution.”Aaron Reichlin-Melnick, policy counsel for the American Immigration Council, an immigrant advocacy group, distinguished Sullivan's ruling from the one by U.S. District Judge Robert Summerhays in Louisiana, an appointee of President Donald Trump, which applied only to how the Biden administration tried to end Title 42. Sullivan found the entire rule invalid.

Migrant explosion fears as judge blocks asylum restrictions 

MANHATTAN —Law enforcement authorities are investigating a teen in connection with a incident at school in Manhattan.

Just after 12:30p.m. Tuesday, officers filed a report for aggravated battery at Manhattan High School in the 2100 block of Poyntz Avenue, according to the Riley County Police Department activity report.

&nbsp;A 16-year-old suspect choked a 16-year-old girl with&nbsp;a phone cord. 

Police arrested Siley Thomas, 16, of Manhattan on a requested charge of aggravated battery.&nbsp; The teen was processed through juvenile intake and released to a guardian.

MANHATTAN —Law enforcement authorities are investigating a teen in connection with a incident at school in Manhattan.Just after 12:30p.m. Tuesday, officers filed a report for aggravated battery at Manhattan High School in the 2100 block of Poyntz Avenue, according to the Riley County Police Department activity report.&nbsp;A 16-year-old suspect choked a 16-year-old girl with&nbsp;a phone cord. Police arrested Siley Thomas, 16, of Manhattan on a requested charge of aggravated battery.&nbsp; The teen was processed through juvenile intake and released to a guardian.

Kan. teen arrested for allegedly choking girl with phone cord

PRZEWODOW, Poland (AP) — NATO member Poland and the head of the military alliance both said Wednesday that a missile strike in Polish farmland that killed two people did not appear to be intentional and was probably launched by air defenses in neighboring Ukraine. Russia had been bombarding Ukraine at the time in an attack that savaged its power grid.

(Click below to watch the President's comments)

“Ukraine’s defense was launching their missiles in various directions and it is highly probable that one of these missiles unfortunately fell on Polish territory," said Polish President Andrzej Duda. “There is nothing, absolutely nothing, to suggest that it was an intentional attack on Poland.”

NATO Secretary-General Jens Stoltenberg, at&nbsp;<a href="https://apnews.com/article/russia-ukraine-biden-nato-europe-poland-225dd98252e778bdc678f8596962833c?utm_source=homepage&amp;utm_medium=RelatedStories&amp;utm_campaign=position_02">a meeting of the 30-nation military</a>&nbsp;alliance in Brussels, echoed the preliminary Polish findings.

The initial assessments of Tuesday's deadly landing of the Soviet-era missile appeared to dial back the likelihood of the strike triggering another major escalation in the nearly&nbsp;<a href="https://apnews.com/hub/russia-ukraine">9-month-old Russian invasion of Ukraine</a>. If Russia had deliberately targeted Poland, that could have risked drawing NATO into the conflict.

Still, Stoltenberg and others laid overall but not specific blame on Russian President Vladimir Putin’s war.

“This is not Ukraine’s fault. Russia bears ultimate responsibility,” Stoltenberg said.

Before the Polish and NATO assessments, U.S. President Joe Biden had said it was “unlikely” that Russia fired the missile but added: “I’m going to make sure we find out exactly what happened.”

A Russian Defense Ministry spokesman in Moscow said no Russian strike Tuesday was closer than 35 kilometers (22 miles) from the Ukraine-Poland border. The Kremlin denounced Poland’s and other countries’ initial response and, in rare praise for a U.S. leader, hailed Biden’s “restrained, much more professional reaction.”

“We have witnessed another hysterical, frenzied, Russo-phobic reaction that was not based on any real data,” Kremlin spokesman Dmitry Peskov said.

Three U.S. officials said preliminary assessments suggested it was fired by Ukrainian forces at an incoming Russian one. The officials spoke on condition of anonymity because they weren't authorized to discuss the matter publicly. That assessment and Biden’s comments at the Group of 20 summit in Indonesia contradicted information earlier Tuesday from a senior U.S. intelligence official who told The Associated Press that Russian missiles crossed into Poland.

The Polish president said the projectile was “most probably” a Russian-made S-300 missile dating from the Soviet era. Ukraine, once part of the Soviet Union, fields Soviet- and Russian-made weaponry, including air-defense missiles, and has also seized many more Russian weapons while beating back the Kremlin’s invasion forces.

Russia's assault on power generation and transmission facilities Tuesday included Ukraine’s western region bordering Poland. Ukraine’s military said 77 of the more than 90 missiles fired were brought down by air defenses, along with 11 drones.

The countrywide bombardment by barrages of cruise missiles and exploding drones clouded the initial picture of what happened in Poland.

“It was a huge blast, the sound was terrifying." said Ewa Byra, the primary school director in the eastern village of Przewodow, where the missile struck. She said she knew both men who were killed — one was the husband of a school employee, the other the father of a former pupil.

Another resident, 24-year-old Kinga Kancir, said the men worked at a grain-drying facility.

“It is very hard to accept," she said. “Nothing was going on and, all of a sudden, there is a world sensation.”

Ukraine asked for immediate access to the site. Oleksiy Danilov, head of Ukraine’s National Security and Defense Council, advocated on Twitter for a “joint examination of the incident.”

In Europe, NATO members Germany and the U.K. laced calls for a thorough investigation with criticism of Moscow.

“This wouldn’t have happened without the Russian war against Ukraine, without the missiles that are now being fired at Ukrainian infrastructure intensively and on a large scale,” said German Chancellor Olaf Scholz.

Ukrainian President Volodymyr Zelenskyy called it “a very significant escalation." On the other end of the spectrum, China called for calm and restraint.

Swaths of Ukraine were without power after the aerial assault. Zelenskyy said about 10 million people lost electricity, but tweeted overnight that 8 million were subsequently reconnected, with repair crews laboring through the night. Previous strikes had already destroyed an estimated 40% of the country’s energy infrastructure.

Ukraine said the bombardment was the largest on its power grid so far. Pope Francis said it caused him “great pain and concern.”

A Washington-based think tank, the Institute for the Study of War, said Ukraine’s downing of so many Russian missiles Tuesday “illustrates the improvement in Ukrainian air defenses in the last month,” which are being bolstered with Western-supplied systems. Sweden said Wednesday that an air defense system with ammunition would form part of its latest and largest package of military and humanitarian aid to Ukraine, worth $360 million.

The U.S. has been Ukraine's largest supporter, providing $18.6 billion in weapons and equipment. U.S. Defense Secretary Lloyd Austin said flows of U.S. weapons and assistance would continue “throughout the winter so that Ukraine can continue to consolidate gains and seize the initiative on the battlefield.”

Russian attacks in the previous 24 hours had killed at least six civilians and wounded another 17, a senior official, Kyrylo Tymoshenko, said early Wednesday. Two civilian deaths were also reported in Kyiv and the Kyiv region.

The Russian bombardment followed days of euphoria in Ukraine sparked by one of its biggest military successes — the retaking last week of the southern city of Kherson.

It also&nbsp;<a href="https://apnews.com/article/russia-ukraine-war-moldova-power-outages-edfd0a2990ee1a151e970755657ee73b">affected neighboring Moldova,</a>&nbsp;which reported massive power outages after the strikes in Ukraine disconnected a power line to the small nation.

With its battlefield losses mounting, Russia has increasingly resorted to targeting Ukraine’s power grid, seemingly hoping to turn the approach of winter into a weapon by leaving people in the cold and dark.

The governor of the western Lviv province, Maksym Kozytskyy, said two of three Russian missile strikes there hit critical energy infrastructure. He said power had been restored to about 95% of the province, but only 30% of consumers can use electricity at the same time.

Power shortages caused extensive train delays that extended into Wednesday, the longest by seven hours,&nbsp;<a href="https://apnews.com/article/russia-ukraine-war-riding-the-rails-dd10ba7161eecbd902336fd4bed0fbdb">but there were no cancelations</a>, because diesel locomotives were pressed into service, the national rail network said.

Kyiv resident Margina Daria said Tuesday’s strikes knocked out cellphone services in her area, where she rode out the attack in a corridor.

“We have already adapted to life without light, because we have scheduled outages every day, but without communication it was quite disturbing,” she said. “There was no way to even tell our families that we were OK.”

PRZEWODOW, Poland (AP) — U.S. President Joe Biden and other Western backers of Ukraine threw their weight Wednesday behind an investigation into why and how a missile that Poland said was Russian-made came down in Polish farmland, killing two people, when Russia was savaging the Ukrainian power grid with missiles and exploding drones.

Biden&nbsp;<a href="https://apnews.com/article/g-20-summit-nato-biden-andrzej-duda-25e615909ba0d871d5092f5b3aec21c8?utm_source=homepage&amp;utm_medium=RelatedStories&amp;utm_campaign=position_01">said it was “unlikely”</a>&nbsp;that Russia fired the missile but added, “we’ll see," and vowed: “I’m going to make sure we find out exactly what happened."

Polish President Andrzej Duda went further, saying there are no signs that the blast was a deliberate attack.

The missile came down Tuesday near Poland's border with Ukraine. Three U.S. officials said preliminary assessments suggested it was fired by Ukrainian forces at an incoming Russian one. The officials spoke on condition of anonymity because they weren't authorized to discuss the matter publicly.

That assessment and Biden’s comments at the Group of 20 summit in Indonesia contradicted information earlier Tuesday from a senior U.S. intelligence official who told The Associated Press that Russian missiles crossed into Poland.

The Kremlin on Wednesday denounced Poland’s and other countries’ reaction to the missile incident as “hysterical” and, in rare praise for a U.S. leader, hailed the “restrained and much more professional” reaction of the U.S.

“We have witnessed another hysterical, frenzied, Russophobic reaction that was not based on any real data,” Kremlin spokesman Dmitry Peskov told reporters on Wednesday. He added that “immediately, all experts realized that it could not have been a missile linked to the Russian armed forces,” and pointed to a “restrained, much more professional reaction” of the U.S. and its president, Joe Biden.

In Brussels, NATO countries were coming together Wednesday for emergency talks. There was no immediate proof that Tuesday’s blast was a deliberate, hostile attack on NATO member Poland that could trigger the alliance’s provisions for a collective military response.

Russia denied any involvement. But Ukraine was under countrywide Russian bombardment Tuesday by barrages of cruise missiles and exploding drones, which clouded the picture of what exactly happened in Poland and why.

In Europe, NATO members Germany and the U.K. were among those stressing the need for a full investigation. German Chancellor Olaf Scholz warned against jumping to conclusions “in such a serious matter.”

Still, Scholz and others also laid overall but not specific blame on Russian President Vladimir Putin's invasion of Ukraine.

“This wouldn’t have happened without the Russian war against Ukraine, without the missiles that are now being fired at Ukrainian infrastructure intensively and on a large scale,” Scholz said.

U.K. Prime Minister Rishi Sunak echoed that assessment, saying: “This is the cruel and unrelenting reality of Putin’s war.”

Ukrainian President Volodymyr Zelenskyy called it “a very significant escalation." On the other end of the spectrum, China was among those calling for calm and restraint.

The Polish government said it was investigating and raising its level of military preparedness. On Twitter, Biden promised “full U.S support for and assistance with Poland’s investigation."

A statement from the Polish Foreign Ministry identified the weapon as being made in Russia. Duda, however, was more cautious, saying that it was “most probably” Russian-made but that its origins were still being verified.

“We are acting with calm," Duda said. “This is a difficult situation.”

Former Soviet-bloc country Ukraine maintains stocks of Soviet- and Russian-made weaponry, including air-defense missiles, and has also seized many more Russian weapons while beating back the Kremlin's invasion forces.

Ukrainian air defenses worked furiously against the Russian assault Tuesday on power generation and transmission facilities, including in Ukraine's western region that borders Poland. Ukraine's military said 77 of the more than 90 missiles fired were brought down, along with 11 drones.

Damage from the aerial assault in Ukraine was extensive and swaths of the country were plunged into darkness. Zelenskyy said about 10 million people lost power but tweeted overnight that 8 million were subsequently reconnected, with repair crews laboring through the night. Previous Russian strikes had already destroyed an estimated 40% of the country’s energy infrastructure.

NATO Secretary-General Jens Stoltenberg called the meeting in Brussels of the alliance’s envoys. The U.N. Security Council also planned to meet Wednesday for a previously scheduled briefing on the situation in Ukraine.

Poland’s statement didn't address whether the strike could have been a targeting error or if the missile could have been knocked off course by Ukrainian defenses.

Poland and NATO used language that suggested they weren't treating the missile blast as an intentional Russian attack, at least for now. A NATO statement called it a “tragic incident.”

If Russia had deliberately targeted Poland, it would risk drawing NATO into the conflict.

Polish media reported that the strike took place in an area where grain was drying in Przewodow, a village near the border with Ukraine.

Russia's Defense Ministry denied being behind “any strikes on targets near the Ukrainian-Polish border” and said in a statement that photos of purported damage “have nothing to do” with Russian weapons.

Polish Foreign Minister Zbigniew Rau summoned the Russian ambassador and “demanded immediate detailed explanations,” the government said.

The Russian bombardment also&nbsp;<a href="https://apnews.com/article/russia-ukraine-war-moldova-power-outages-edfd0a2990ee1a151e970755657ee73b">affected neighboring Moldova</a>. It reported massive power outages after the strikes in Ukraine disconnected a power line to the small nation.

The assault killed at least one person in a residential building in Ukraine's capital, Kyiv. It followed days of euphoria in Ukraine sparked by one of its biggest military successes — the retaking last week of the southern city of Kherson.

NUSA DUA, Indonesia (AP) — President Joe Biden said Wednesday it was “unlikely” that a missile that killed two in NATO-ally Poland was fired from Russia, but he pledged support for Poland's investigation into what it had called&nbsp;<a href="https://apnews.com/article/russia-ukraine-war-zelenskyy-kherson-9202c032cf3a5c22761ee71b52ff9d52?utm_source=homepage&amp;utm_medium=TopNews&amp;utm_campaign=position_01">a “Russian-made” missile.</a>

Biden spoke after he convened an “emergency” meeting of the Group of Seven and NATO leaders in Indonesia Wednesday morning for consultations on the attack that killed two people in the eastern part of Poland near the Ukraine border.

“There is preliminary information that contests that," Biden told reporters when asked if the missile had been fired from Russia. “It is unlikely in the lines of the trajectory that it was fired from Russia, but we’ll see.”

It was not immediately clear whether Biden was suggesting that the missile hadn't been fired by Russia at all. Ukraine still maintains stocks of former Soviet and Russian-made weaponry, including the S-300 air-defense missile system.

The president, who was awakened overnight by staff with the news of the missile explosion while in Indonesia for the Group of 20 summit, called Polish President Andrzej Duda early Wednesday to express his “deep condolences” for the loss of life. Biden promised on Twitter “full U.S support for and assistance with Poland’s investigation,” and “reaffirmed the United States’ ironclad commitment to NATO.”

Biden said that he briefed the allies on his conversations with Duda and NATO Secretary General Jens Stoltenberg and that there was “Total unanimity among the folks at the table” to support Poland’s investigation into the attack.

“I’m going to make sure we find out exactly what happened," Biden said. "And then we’re going to collectively determine our next step as we investigate.”

Meeting at a large round table in a ballroom in his hotel, the U.S. president hosted the leaders of the G-7, which includes Canada, France, Germany, Italy, Japan, the United Kingdom and the European Union, along with the president of the European Council and the prime ministers of NATO allies Spain and the Netherlands.

A statement from the Polish Foreign Ministry identified the missile as being made in Russia. But Poland's president, Duda, was more cautious about its origin, saying that officials did not know for sure who fired it or where it was made. He said it was “most probably” Russian-made, but that is being still verified. If confirmed, it would be the first time since the invasion of Ukraine that a Russian weapon came down on a NATO country.

The foundation of the NATO alliance is the principle that an attack against one member is an attack on them all, making the source of the missile launch critical for determining next steps.

Biden also said the leaders condemned “the latest series of Russian missile attacks,” referring to the confirmed Russian strikes in recent days that have targeted Ukraine's power grid and caused widespread blackouts.

“The moment when the world came together at the G-20 to urge de-escalation, Russia continues to escalate in Ukraine, while we’re meeting," Biden said. "There were scores and scores of missile attacks in western Ukraine.”

Biden and his allies had set out to isolate Russia at the G-20 summit and the group's final communique was expected to show that “most” of the nations in the G-20 condemn Russia's invasion.

NUSA DUA, Indonesia (AP) — President Joe Biden convened an “emergency” meeting of the Group of Seven and NATO leaders in Indonesia Wednesday morning for consultations after NATO-ally Poland&nbsp;<a href="https://apnews.com/article/russia-ukraine-war-zelenskyy-kherson-9202c032cf3a5c22761ee71b52ff9d52?utm_source=homepage&amp;utm_medium=TopNews&amp;utm_campaign=position_01">said a “Russian-made” missile</a>&nbsp;killed two people in the eastern part of its country near the Ukraine border.

Biden, who was awakened overnight by staff with the news of the missile explosion while in Indonesia&nbsp;<a href="https://newsroom.ap.org/detail/pronto/28ec9b6a9c0e7efd829e91d731fb4e21">for the Group of 20 summit</a>, called Polish President Andrzej Duda early Wednesday to express his “deep condolences” for the loss of life. Biden promised on Twitter “full U.S support for and assistance with Poland’s investigation,” and “reaffirmed the United States’ ironclad commitment to NATO.”

Biden replied “no” to reporters who asked if he would provide an update on the situation in Poland.

The foundation of the NATO alliance is the principle that an attack against one member is an attack on them all.

KYIV, Ukraine (AP) — Poland said early Wednesday that a Russian-made missile fell in the eastern part of the country, killing two people in a blast that marked the first time in the war with Ukraine that Russian weapons came down on a NATO country.

Ukrainian President Volodymr Zelenskyy decried the strike as “a very significant escalation” of the war.

The Polish government said in a statement that Foreign Minister Zbigniew Rau summoned the Russian ambassador and “demanded immediate detailed explanations.”

Polish government spokesman Piotr Mueller said some military units were put on alert while officials sought details.