LINCOLN, Neb. (AP) — A man serving a life sentence for murdering an Omaha woman in 1999 failed to win a new trial despite his claims that follow-up DNA testing exonerated him. 

The Nebraska Supreme Court upheld the first-degree murder conviction of Daryle Duncan. 

Duncan was convicted in 2001 of fatally stabbing of one of his neighbors, Lucille Bennett. He also was sentenced to up to 20 years in prison for use of a deadly weapon to commit a felony. 

Duncan argued in his appeal that new DNA evidence found on two billfolds should have cleared his name.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/6/1623426727327.png" alt="Duncan (NE Dept. of Corrections)" />
 <figcaption>Duncan (NE Dept. of Corrections)</figcaption>
 </figure>LINCOLN, Neb. (AP) — A man serving a life sentence for murdering an Omaha woman in 1999 failed to win a new trial despite his claims that follow-up DNA testing exonerated him. The Nebraska Supreme Court upheld the first-degree murder conviction of Daryle Duncan. Duncan was convicted in 2001 of fatally stabbing of one of his neighbors, Lucille Bennett. He also was sentenced to up to 20 years in prison for use of a deadly weapon to commit a felony. Duncan argued in his appeal that new DNA evidence found on two billfolds should have cleared his name.

Nebraska court rejects inmate's request for new murder trial

SIOUX FALLS, S.D. (AP) — Authorities are investigating the discovery of two bodies found in a semi-trailer along Interstate 29 in southeastern South Dakota. 

The state Division of Criminal Investigation says the semi was found on Tuesday in the southbound lane of the interstate in Union County. 

There were two dead adults in the cab of the truck. 

Investigators are not looking for suspects and say there is no threat to the public. 

No further information has been released.

SIOUX FALLS, S.D. (AP) — Authorities are investigating the discovery of two bodies found in a semi-trailer along Interstate 29 in southeastern South Dakota. The state Division of Criminal Investigation says the semi was found on Tuesday in the southbound lane of the interstate in Union County. There were two dead adults in the cab of the truck. Investigators are not looking for suspects and say there is no threat to the public. No further information has been released.

SD Authorities investigating discovery of 2 bodies in semi

SPRINGFIELD, Neb. (AP) — Officials in eastern Nebraska say a 71-year-old man has died following the rollover crash of an all-terrain vehicle near Springfield. 

The Sarpy County Sheriff's Office says in a news release that the crash was discovered just after 9 p.m. Thursday in a rural area about a mile west of Springfield. 

Firefighters and medics who arrived on the scene found Edward Smith injured and not breathing. Officials say medics performed CPR, but were unable to revive Smith. 

Sherriff's officials say a preliminary investigation showed Smith was riding the ATV along a fence line on private property when the vehicle rolled and pinned him. 

He was found by friends and family members.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/6/1592949635242.png" alt="" />
 <figcaption></figcaption>
 </figure>SPRINGFIELD, Neb. (AP) — Officials in eastern Nebraska say a 71-year-old man has died following the rollover crash of an all-terrain vehicle near Springfield. The Sarpy County Sheriff's Office says in a news release that the crash was discovered just after 9 p.m. Thursday in a rural area about a mile west of Springfield. Firefighters and medics who arrived on the scene found Edward Smith injured and not breathing. Officials say medics performed CPR, but were unable to revive Smith. Sherriff's officials say a preliminary investigation showed Smith was riding the ATV along a fence line on private property when the vehicle rolled and pinned him. He was found by friends and family members.

Sheriff: Nebraska man killed in ATV crash near Springfield

WASHINGTON –
 A mother of two struggles to budget for child care expenses on an 
hourly income of $11.50 as a call center worker with a federal 
contractor. A construction company owner learns they’ve lost another 
federal contract because a competitor was able to underbid the job by 
not paying livable wages. Socially conscious investors want to maximize 
their savings and do the planet some good, but are frustrated by the 
investment options available to do that.

As part of the Biden-Harris administration’s Spring 2021 regulatory agenda – published today as required by <a href="https://www.reginfo.gov/public/jsp/Utilities/EO_12866.pdf" target="_blank">Executive Order 12866</a> – the U.S. Department of Labor is announcing a series of anticipated regulatory actions to ensure the well-being of these workers, employers and others.

The order requires the publication of an agenda of 
regulations that contains a listing of all the regulations the 
Department of Labor expects to have under active consideration for 
promulgation, proposal or review during the coming one-year period.

The department’s portions of the agenda published today include actions to implement
 the Biden-Harris Administration’s priorities in the areas of economic 
relief, wages, climate change and racial equity. It also includes 
proposals to withdraw the obstacles to protecting and strengthening 
workers’ economic security and civil rights that the prior 
administration put in place.

Prior rulemakings are also being proposed for
 withdrawal because of their deleterious effects on the lives of working
 people, including a rule on labor standards in apprenticeship.

The entirety of the department’s semiannual agenda is available online at <a href="http://www.reginfo.gov" target="_blank">www.reginfo.gov</a>.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/3/1615920467817.png" alt="" />
 <figcaption></figcaption>
 </figure>U.S. Department of LaborWASHINGTON –
 A mother of two struggles to budget for child care expenses on an 
hourly income of $11.50 as a call center worker with a federal 
contractor. A construction company owner learns they’ve lost another 
federal contract because a competitor was able to underbid the job by 
not paying livable wages. Socially conscious investors want to maximize 
their savings and do the planet some good, but are frustrated by the 
investment options available to do that.As part of the Biden-Harris administration’s Spring 2021 regulatory agenda – published today as required by <a href="https://www.reginfo.gov/public/jsp/Utilities/EO_12866.pdf" target="_blank">Executive Order 12866</a> – the U.S. Department of Labor is announcing a series of anticipated regulatory actions to ensure the well-being of these workers, employers and others.The order requires the publication of an agenda of 
regulations that contains a listing of all the regulations the 
Department of Labor expects to have under active consideration for 
promulgation, proposal or review during the coming one-year period.The department’s portions of the agenda published today include actions to implement
 the Biden-Harris Administration’s priorities in the areas of economic 
relief, wages, climate change and racial equity. It also includes 
proposals to withdraw the obstacles to protecting and strengthening 
workers’ economic security and civil rights that the prior 
administration put in place.Regulatory protections include:<ul>
 <li>Increasing the Minimum Wage for Federal Contractors:&nbsp;In
 response to Executive Order 14026, “Increasing the Minimum Wage for 
Federal Contractors,” the department’s Wage and Hour Division is 
drafting regulations that will increase the hourly minimum wage rate 
paid by parties that contract with the federal government to $15 for 
those employees working on or in connection with a covered federal 
government contract.</li>
 </ul><ul>
 <li>Fairness for Workers Who Rely on Tips:&nbsp;The Wage and Hour Division is also engaged in rulemaking to address the economic security of tipped workers.</li>
 </ul><ul>
 <li>Modernizing the Davis-Bacon and Related Acts Regulations: The
 DBRA requires the payment of locally prevailing wages and fringe 
benefits to laborers and mechanics as determined by the department. The 
Wage and Hour Division is proposing to update and modernize the 
regulations implementing the DBRA to provide ensure workers are truly 
paid prevailing wages on federal construction contracts.</li>
 </ul><ul>
 <li>Re-examining our approach to investments that tackle climate change: To
 implement Executive Order 13990, “Protecting Public Health and the 
Environment and Restoring Science to Tackle the Climate Crisis,” and 
Executive Order 14030, “Climate-Related Financial Risks,” the Employee 
Benefits Security Administration is undertaking a review of regulations 
under Title I of the Employee Retirement Income Security Act, including 
“Financial Factors in Selecting Plan Investments” and “Fiduciary Duties 
Regarding Proxy Voting and Shareholder Rights.”</li>
 </ul>Prior rulemakings are also being proposed for
 withdrawal because of their deleterious effects on the lives of working
 people, including a rule on labor standards in apprenticeship.The entirety of the department’s semiannual agenda is available online at <a href="http://www.reginfo.gov" target="_blank">www.reginfo.gov</a>.

Tipped workers, minimum wage hike part of Biden workplace shakeup

DES MOINES, Iowa (AP) — Iowa Gov. Kim Reynolds complained in a letter sent Thursday that the federal government didn't notify her before flying migrant children into the Des Moines airport in April, then shuttling them to other cities as part of an effort to join them with relatives.

In a letter sent to Iowa U.S. Sen. Chuck Grassley, Reynolds called for a Senate Judiciary Committee oversight hearing on immigration that should address the Biden administration’s lack of notice when it moves children through the states.

Although similar migrant children relocation occurred during the Trump and Obama administrations, Reynolds spokesman Pat Garrett said the recent flight was different because it occurred late at night and a federal agency initially denied it had organized the flight.

Reynolds claims 19 children were flown into the Des Moines International Airport from Long Beach, California, late on April 22. Two buses were used to transport most of the children to other airports in or near Kansas City, Chicago, Detroit, Ft. Wayne, Indiana, and Janesville, Wisconsin. Two children were unified with their sponsors at the Des Moines airport.

Reynolds, a Republican and a Donald Trump supporter, said little about&nbsp;<a href="https://apnews.com/article/joe-biden-donald-trump-politics-immigration-united-states-a5bfcbea280a468b431a02e82c15a150">immigration problems</a>&nbsp;when Trump was president despite highly publicized issues, but she has repeatedly sought to focus attention on President Joe Biden's immigration efforts since the Democrat took office.

In the letter, Reynolds said Trump had made significant progress at the nation's southern border and argued Biden's “failed policies have incentivized the&nbsp;<a href="https://apnews.com/article/joe-biden-coronavirus-pandemic-immigration-central-america-united-states-cfc974a2358e926438e8a8f24bd642b6">largest surge</a>&nbsp;in illegal crossings in 20 years, including the largest monthly number of unaccompanied children in history.”

Reynolds said the lack of notice about the movement of children through the airport forced law enforcement to investigate whether the flights indicated “a criminal act of human trafficking or the federally-sponsored transport of vulnerable children.”

The letter also was signed by Republican Tennessee Gov. Bill Lee, who questioned similar flights into his state.

The travel was arranged by the Office of Refugee Resettlement in the Administration for Children and Families, which is in the U.S. Department of Health and Human Services.

The Office of Refugee Resettlement said in a statement that its mission is to safely care for unaccompanied children until they can be unified with a vetted sponsor, usually a parent or close relative.

“Their parents and relatives are located across the United States, and ORR contractors use various transportation modes to unite unaccompanied children with their families. These modes include air and ground transportation options, taking into account child safety and wellness, travel time, and cost-effectiveness. This travel may consist of flights originating from various locations with stops/layovers in different airports," the agency said.

Data from the agency shows 27,417 unaccompanied children have been released to sponsors since October 2020, including 163 in Iowa. Last year, Iowa sponsors took 119 children and 489 were located with Iowa sponsors in 2019.

The agency provided data details numbers of children brought to Iowa since 2015.

Reynolds last month&nbsp;<a href="https://apnews.com/article/kim-reynolds-iowa-immigration-9c1b43cab8b52c8bdf5b597934fd5406">rejected</a>&nbsp;a federal request for the state to help migrant children, saying the need to find homes for them “is the president’s problem."

Reynolds’ stand contrasted with her willingness to accept refugees coming into the United States when Trump raised the issue in 2019. At that time, Trump signed an executive order giving states the right to refuse to take refugees.

Reynolds was among more than 30 governors who said they would accept refugees.

Iowa Democratic Party Chair Ross Wilburn said in a statement that Reynolds is "only focused on dividing and distracting Iowans from her own record and using a fake crisis to further attacks on our friends and neighbors.”

However, Democratic U.S. Rep. Cindy Axne, whose district includes Des Moines, also complained that when she asked about reports of the flights, the Department of Health and Human Services and U.S. Immigration and Customs Enforcement didn't clarify the situation.

“I join Governor Reynolds in demanding further investigation and disclosure from HHS to determine why this flight was kept secret and why its existence was denied to both the public and to the public officials seeking to learn the whole truth," Axne said in a statement.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/6/1623407646888.png" alt="Iowa Governor Kim Reynolds claims 19 children were flown into the Des Moines International Airport from Long Beach, California, late on April 22. Two buses were used to transport most of the children to other airports in or near Kansas City, Chicago, Detroit, Ft. Wayne, Indiana, and Janesville, Wisconsin.&nbsp;" />
 <figcaption>Iowa Governor Kim Reynolds claims 19 children were flown into the Des Moines International Airport from Long Beach, California, late on April 22. Two buses were used to transport most of the children to other airports in or near Kansas City, Chicago, Detroit, Ft. Wayne, Indiana, and Janesville, Wisconsin.&nbsp;</figcaption>
 </figure>DES MOINES, Iowa (AP) — Iowa Gov. Kim Reynolds complained in a letter sent Thursday that the federal government didn't notify her before flying migrant children into the Des Moines airport in April, then shuttling them to other cities as part of an effort to join them with relatives.In a letter sent to Iowa U.S. Sen. Chuck Grassley, Reynolds called for a Senate Judiciary Committee oversight hearing on immigration that should address the Biden administration’s lack of notice when it moves children through the states.Although similar migrant children relocation occurred during the Trump and Obama administrations, Reynolds spokesman Pat Garrett said the recent flight was different because it occurred late at night and a federal agency initially denied it had organized the flight.Reynolds claims 19 children were flown into the Des Moines International Airport from Long Beach, California, late on April 22. Two buses were used to transport most of the children to other airports in or near Kansas City, Chicago, Detroit, Ft. Wayne, Indiana, and Janesville, Wisconsin. Two children were unified with their sponsors at the Des Moines airport.Reynolds, a Republican and a Donald Trump supporter, said little about&nbsp;<a href="https://apnews.com/article/joe-biden-donald-trump-politics-immigration-united-states-a5bfcbea280a468b431a02e82c15a150">immigration problems</a>&nbsp;when Trump was president despite highly publicized issues, but she has repeatedly sought to focus attention on President Joe Biden's immigration efforts since the Democrat took office.In the letter, Reynolds said Trump had made significant progress at the nation's southern border and argued Biden's “failed policies have incentivized the&nbsp;<a href="https://apnews.com/article/joe-biden-coronavirus-pandemic-immigration-central-america-united-states-cfc974a2358e926438e8a8f24bd642b6">largest surge</a>&nbsp;in illegal crossings in 20 years, including the largest monthly number of unaccompanied children in history.”Reynolds said the lack of notice about the movement of children through the airport forced law enforcement to investigate whether the flights indicated “a criminal act of human trafficking or the federally-sponsored transport of vulnerable children.”The letter also was signed by Republican Tennessee Gov. Bill Lee, who questioned similar flights into his state.The travel was arranged by the Office of Refugee Resettlement in the Administration for Children and Families, which is in the U.S. Department of Health and Human Services.The Office of Refugee Resettlement said in a statement that its mission is to safely care for unaccompanied children until they can be unified with a vetted sponsor, usually a parent or close relative.“Their parents and relatives are located across the United States, and ORR contractors use various transportation modes to unite unaccompanied children with their families. These modes include air and ground transportation options, taking into account child safety and wellness, travel time, and cost-effectiveness. This travel may consist of flights originating from various locations with stops/layovers in different airports," the agency said.Data from the agency shows 27,417 unaccompanied children have been released to sponsors since October 2020, including 163 in Iowa. Last year, Iowa sponsors took 119 children and 489 were located with Iowa sponsors in 2019.The agency provided data details numbers of children brought to Iowa since 2015.Reynolds last month&nbsp;<a href="https://apnews.com/article/kim-reynolds-iowa-immigration-9c1b43cab8b52c8bdf5b597934fd5406">rejected</a>&nbsp;a federal request for the state to help migrant children, saying the need to find homes for them “is the president’s problem."Reynolds’ stand contrasted with her willingness to accept refugees coming into the United States when Trump raised the issue in 2019. At that time, Trump signed an executive order giving states the right to refuse to take refugees.Reynolds was among more than 30 governors who said they would accept refugees.Iowa Democratic Party Chair Ross Wilburn said in a statement that Reynolds is "only focused on dividing and distracting Iowans from her own record and using a fake crisis to further attacks on our friends and neighbors.”However, Democratic U.S. Rep. Cindy Axne, whose district includes Des Moines, also complained that when she asked about reports of the flights, the Department of Health and Human Services and U.S. Immigration and Customs Enforcement didn't clarify the situation.“I join Governor Reynolds in demanding further investigation and disclosure from HHS to determine why this flight was kept secret and why its existence was denied to both the public and to the public officials seeking to learn the whole truth," Axne said in a statement.

Governor questions migrant children flown to midwest states

OSAGE COUNTY – Law enforcement authorities conducting an investigation regarding the online solicitation of a child by an adult have made an arrest.

On Tuesday, the Osage County Sheriff’s Office’s Criminal Investigation Unit (CIU) took into custody a suspect identified as 39-year-old Mark E. Davenport of Topeka who had made plans to meet with someone he believed to be a minor, according to Sheriff Chris Wells.

Davenport is being held on requested charges of aggravated human trafficking, commercial sexual exploitation of a child, possession of marijuana and possession of drug paraphernalia. 

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/6/1623321820080.png" alt="Davenport photo Osage Co." />
 <figcaption>Davenport photo Osage Co.</figcaption>
 </figure>OSAGE COUNTY – Law enforcement authorities conducting an investigation regarding the online solicitation of a child by an adult have made an arrest.On Tuesday, the Osage County Sheriff’s Office’s Criminal Investigation Unit (CIU) took into custody a suspect identified as 39-year-old Mark E. Davenport of Topeka who had made plans to meet with someone he believed to be a minor, according to Sheriff Chris Wells.Davenport is being held on requested charges of aggravated human trafficking, commercial sexual exploitation of a child, possession of marijuana and possession of drug paraphernalia.

Sheriff: Kansas man expected to meet minor for sex

WASHINGTON – The Internal Revenue Service today posted two new, separate sets of frequently-asked-questions (FAQs) to assist <a href="https://www.irs.gov/newsroom/child-and-dependent-care-tax-credit-faqs">families</a> and <a href="https://www.irs.gov/newsroom/tax-credits-for-paid-leave-under-the-american-rescue-plan-act-of-2021-for-leave-after-march-31-2021">small and mid-sized employers</a> in claiming credits under the American Rescue Plan (ARP).

Both the child and dependent care credit as well as the paid sick and
 family leave credit were enhanced under the ARP, enacted in March to 
assist families and small businesses with the fallout of the COVID-19 
pandemic and recovery underway. The two sets of FAQs provide information
 on eligibility, computing the credit amounts, and how to claim these 
important tax benefits. An overview of these tax credits follows:

For 2021, the ARP increased the maximum amount of work-related 
expenses for qualifying care that may be taken into account in 
calculating the credit, increased the maximum percentage of those 
expenses for which the credit may be taken, modified how the credit is 
reduced for higher earners, and made it refundable.

For 2021, eligible taxpayers can claim qualifying work-related expenses up to:

Taxpayers are also required to have earnings; the amount of 
qualifying work-related expenses claimed cannot exceed the taxpayer's 
earnings.

Combined with the increase to 50% in the maximum credit rate, 
taxpayers with the maximum amount of qualifying work-related expenses 
would receive a credit of $4,000 for one qualifying person, or $8,000 
for two or more qualifying persons. When calculating the credit, a 
taxpayer must subtract employer-provided dependent care benefits, such 
as those provided through a flexible spending account, from total 
work-related expenses.

A qualifying person generally is a dependent under the age of 13, or a
 dependent of any age or spouse who is incapable of self-care and who 
lives with the taxpayer for more than half of the year.

As in prior years, the more a taxpayer earns, the lower the 
percentage of work-related expenses that are taken into account in 
determining the credit. However, under the new law, more taxpayers will 
qualify for the new maximum 50% credit rate. That's because the ARP 
increased to $125,000 the adjusted gross income level at which the 
credit rate starts to be reduced. Above $125,000, the 50% credit 
percentage goes down as income rises. Taxpayers with adjusted gross 
income over $438,000 are not eligible for the credit.

The credit is fully refundable for the first time in 2021. This means
 an eligible taxpayer can receive it, even if they owe no federal income
 tax. To be eligible for the refundable credit, a taxpayer (or the 
taxpayer's spouse if filing a joint return) must reside in the United 
States for more than half of the year. However, special rules apply to 
military personnel stationed outside of the United States.

To claim the credit for 2021, taxpayers will need to complete Form 2441, Child and Dependent Care Expenses,
 and include the form when filing their tax returns in 2022. In 
completing the form to claim the 2021 credit, those claiming the credit 
will need to provide a valid taxpayer identification number (TIN) for 
each qualifying person. Generally, this is the Social Security number 
for the qualifying person. For more information about completing the 
form and claiming the credit, see the instructions to Form 2441. In 
addition, those claiming the credit are required to identify all persons
 or organizations that provided care for the qualifying person. This 
requires providing the care provider's name, address, and TIN.

The paid sick and family leave credits reimburse eligible employers 
for the cost of providing paid sick and family leave to their employees 
for reasons related to COVID-19, including leave taken by employees to 
receive or recover from COVID-19 vaccinations. Self-employed individuals
 are eligible for similar tax credits.

The paid sick and family leave tax credits under the ARP are similar 
to those put in place by the Families First Coronavirus Response Act 
(FFCRA), as extended and amended by the COVID-related Tax Relief Act of 
2020, under which certain employers could receive tax credits for 
providing paid leave to employees that met the requirements of the 
Emergency Paid Sick Leave Act and the Emergency Family and Medical Leave
 Expansion Act (as added by FFCRA). The ARP amends and extends these 
credits, and provides that leave wages paid to an employee who is 
seeking or awaiting the results of a test for, or diagnosis of, 
COVID-19, or is obtaining immunizations related to COVID-19 or 
recovering from immunization, are leave wages that can be eligible for 
the credits. Additionally, under the ARP, eligible employers may now 
claim the credit for paid family leave wages for all the same reasons 
that they can claim the credit for paid sick leave wages.

The FAQs include information on how eligible employers may claim the 
paid sick and family leave credits, including how to file for and 
compute the applicable credit amounts, and how to receive advance 
payments for and refunds of the credits. Under the ARP, eligible 
employers, including businesses and tax-exempt organizations with fewer 
than 500 employees and certain governmental employers, may claim tax 
credits for qualified leave wages and certain other wage-related 
expenses (such as health plan expenses and certain collectively 
bargained benefits) paid with respect to leave taken by employees 
beginning on April 1, 2021, through September 30, 2021.

The ARP keeps the daily wage thresholds that previously existed for 
these credits under the FFCRA. The aggregate cap on qualified sick leave
 wages remains at two weeks (up to a maximum of 80 hours), and this 
aggregate cap reset with respect to leave taken by employees beginning 
on April 1, 2021. The aggregate cap on qualified family leave wages 
increases to $12,000 from $10,000, and this aggregate cap reset with 
respect to leave taken by employees beginning on April 1, 2021.

The paid leave credits under the ARP are tax credits against the 
employer's share of Medicare tax. The tax credits are refundable, which 
means that the employer is entitled to payment of the full amount of the
 credits to the extent it exceeds the employer's share of Medicare tax.

In anticipation of the credits to be claimed on the applicable 
federal employment tax return, eligible employers can keep the federal 
employment taxes that they otherwise would have deposited, including 
federal income tax withheld from employees, the employees' share of 
social security and Medicare taxes, and the employer's share of social 
security and Medicare taxes with respect to all employees up to the 
amount of the credit for which they are eligible. If the eligible 
employer does not have enough federal employment taxes on deposit to 
cover the amount of the anticipated credits, the eligible employer may 
request an advance of the credit by filing Form 7200, Advance Payment of
 Employer Credits Due to COVID-19.

Self-employed individuals may claim comparable credits on the Form 1040, U.S. Individual Income Tax Return.

See the <a href="https://www.irs.gov/newsroom/irs-offers-overview-of-tax-provisions-in-american-rescue-plan-retroactive-tax-benefits-help-many-people-now-preparing-2020-returns">tax provisions</a> of the American Rescue Plan for more information. See <a href="https://www.irs.gov/coronavirus-tax-relief-and-economic-impact-payments">other provisions</a> designed to help taxpayers recovering from the impact of the COVID-19 pandemic. Also, see <a href="https://www.irs.gov/newsroom/coronavirus-relief-and-economic-impact-payments-frequently-asked-questions">FAQs</a> on these and other provisions.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON – The Internal Revenue Service today posted two new, separate sets of frequently-asked-questions (FAQs) to assist <a href="https://www.irs.gov/newsroom/child-and-dependent-care-tax-credit-faqs">families</a> and <a href="https://www.irs.gov/newsroom/tax-credits-for-paid-leave-under-the-american-rescue-plan-act-of-2021-for-leave-after-march-31-2021">small and mid-sized employers</a> in claiming credits under the American Rescue Plan (ARP).Both the child and dependent care credit as well as the paid sick and
 family leave credit were enhanced under the ARP, enacted in March to 
assist families and small businesses with the fallout of the COVID-19 
pandemic and recovery underway. The two sets of FAQs provide information
 on eligibility, computing the credit amounts, and how to claim these 
important tax benefits. An overview of these tax credits follows:<h2>Child and dependent care credit</h2>For 2021, the ARP increased the maximum amount of work-related 
expenses for qualifying care that may be taken into account in 
calculating the credit, increased the maximum percentage of those 
expenses for which the credit may be taken, modified how the credit is 
reduced for higher earners, and made it refundable.For 2021, eligible taxpayers can claim qualifying work-related expenses up to:<ul>
 <li>$8,000 for one qualifying person, up from $3,000 in prior years, or</li><li>$16,000 for two or more qualifying persons, up from $6,000 in prior years.</li>
 </ul>Taxpayers are also required to have earnings; the amount of 
qualifying work-related expenses claimed cannot exceed the taxpayer's 
earnings.Combined with the increase to 50% in the maximum credit rate, 
taxpayers with the maximum amount of qualifying work-related expenses 
would receive a credit of $4,000 for one qualifying person, or $8,000 
for two or more qualifying persons. When calculating the credit, a 
taxpayer must subtract employer-provided dependent care benefits, such 
as those provided through a flexible spending account, from total 
work-related expenses.A qualifying person generally is a dependent under the age of 13, or a
 dependent of any age or spouse who is incapable of self-care and who 
lives with the taxpayer for more than half of the year.As in prior years, the more a taxpayer earns, the lower the 
percentage of work-related expenses that are taken into account in 
determining the credit. However, under the new law, more taxpayers will 
qualify for the new maximum 50% credit rate. That's because the ARP 
increased to $125,000 the adjusted gross income level at which the 
credit rate starts to be reduced. Above $125,000, the 50% credit 
percentage goes down as income rises. Taxpayers with adjusted gross 
income over $438,000 are not eligible for the credit.The credit is fully refundable for the first time in 2021. This means
 an eligible taxpayer can receive it, even if they owe no federal income
 tax. To be eligible for the refundable credit, a taxpayer (or the 
taxpayer's spouse if filing a joint return) must reside in the United 
States for more than half of the year. However, special rules apply to 
military personnel stationed outside of the United States.To claim the credit for 2021, taxpayers will need to complete Form 2441, Child and Dependent Care Expenses,
 and include the form when filing their tax returns in 2022. In 
completing the form to claim the 2021 credit, those claiming the credit 
will need to provide a valid taxpayer identification number (TIN) for 
each qualifying person. Generally, this is the Social Security number 
for the qualifying person. For more information about completing the 
form and claiming the credit, see the instructions to Form 2441. In 
addition, those claiming the credit are required to identify all persons
 or organizations that provided care for the qualifying person. This 
requires providing the care provider's name, address, and TIN.<h2>Paid sick and family leave credits</h2>The paid sick and family leave credits reimburse eligible employers 
for the cost of providing paid sick and family leave to their employees 
for reasons related to COVID-19, including leave taken by employees to 
receive or recover from COVID-19 vaccinations. Self-employed individuals
 are eligible for similar tax credits.The paid sick and family leave tax credits under the ARP are similar 
to those put in place by the Families First Coronavirus Response Act 
(FFCRA), as extended and amended by the COVID-related Tax Relief Act of 
2020, under which certain employers could receive tax credits for 
providing paid leave to employees that met the requirements of the 
Emergency Paid Sick Leave Act and the Emergency Family and Medical Leave
 Expansion Act (as added by FFCRA). The ARP amends and extends these 
credits, and provides that leave wages paid to an employee who is 
seeking or awaiting the results of a test for, or diagnosis of, 
COVID-19, or is obtaining immunizations related to COVID-19 or 
recovering from immunization, are leave wages that can be eligible for 
the credits. Additionally, under the ARP, eligible employers may now 
claim the credit for paid family leave wages for all the same reasons 
that they can claim the credit for paid sick leave wages.The FAQs include information on how eligible employers may claim the 
paid sick and family leave credits, including how to file for and 
compute the applicable credit amounts, and how to receive advance 
payments for and refunds of the credits. Under the ARP, eligible 
employers, including businesses and tax-exempt organizations with fewer 
than 500 employees and certain governmental employers, may claim tax 
credits for qualified leave wages and certain other wage-related 
expenses (such as health plan expenses and certain collectively 
bargained benefits) paid with respect to leave taken by employees 
beginning on April 1, 2021, through September 30, 2021.The ARP keeps the daily wage thresholds that previously existed for 
these credits under the FFCRA. The aggregate cap on qualified sick leave
 wages remains at two weeks (up to a maximum of 80 hours), and this 
aggregate cap reset with respect to leave taken by employees beginning 
on April 1, 2021. The aggregate cap on qualified family leave wages 
increases to $12,000 from $10,000, and this aggregate cap reset with 
respect to leave taken by employees beginning on April 1, 2021.The paid leave credits under the ARP are tax credits against the 
employer's share of Medicare tax. The tax credits are refundable, which 
means that the employer is entitled to payment of the full amount of the
 credits to the extent it exceeds the employer's share of Medicare tax.In anticipation of the credits to be claimed on the applicable 
federal employment tax return, eligible employers can keep the federal 
employment taxes that they otherwise would have deposited, including 
federal income tax withheld from employees, the employees' share of 
social security and Medicare taxes, and the employer's share of social 
security and Medicare taxes with respect to all employees up to the 
amount of the credit for which they are eligible. If the eligible 
employer does not have enough federal employment taxes on deposit to 
cover the amount of the anticipated credits, the eligible employer may 
request an advance of the credit by filing Form 7200, Advance Payment of
 Employer Credits Due to COVID-19.Self-employed individuals may claim comparable credits on the Form 1040, U.S. Individual Income Tax Return.See the <a href="https://www.irs.gov/newsroom/irs-offers-overview-of-tax-provisions-in-american-rescue-plan-retroactive-tax-benefits-help-many-people-now-preparing-2020-returns">tax provisions</a> of the American Rescue Plan for more information. See <a href="https://www.irs.gov/coronavirus-tax-relief-and-economic-impact-payments">other provisions</a> designed to help taxpayers recovering from the impact of the COVID-19 pandemic. Also, see <a href="https://www.irs.gov/newsroom/coronavirus-relief-and-economic-impact-payments-frequently-asked-questions">FAQs</a> on these and other provisions.

New FAQs available to help families, small business with COVID stimulus aid

News Release Nebraska State Patrol

OMAHA-The Nebraska State Patrol is able to release additional information on a crash that claimed the lives of four people this morning on Highway 275 near Scribner.

The crash occurred at approximately 9:45 a.m. Thursday, just southeast of Scribner on Highway 275. 

After a preliminary investigation, investigators believe a southbound Pontiac sedan attempted to pass another vehicle on the two-lane portion of Highway 275, lost control, and struck a northbound semi in the northbound lane.

The four occupants of the Pontiac were a family from Fremont. The driver,&nbsp;Heidi Lykens-Huisman, 37, and passengers, Joshua Huisman, 29, and Jaymasin Lykens, 10, were all pronounced deceased at the scene. The fourth occupant, Nova Huisman, 9 months old, was transported by Scribner Rescue to the hospital in Fremont and later passed away.

The semi driver, Heath Harrison, 37, of Beemer, was not injured. The&nbsp;Dodge County Sheriff’s Office and Scribner Police Department have assisted at the scene. The investigation remains ongoing. Highway 275 was closed for several hours, but it has since reopened.

News Release Nebraska State PatrolOMAHA-The Nebraska State Patrol is able to release additional information on a crash that claimed the lives of four people this morning on Highway 275 near Scribner.The crash occurred at approximately 9:45 a.m. Thursday, just southeast of Scribner on Highway 275. After a preliminary investigation, investigators believe a southbound Pontiac sedan attempted to pass another vehicle on the two-lane portion of Highway 275, lost control, and struck a northbound semi in the northbound lane.The four occupants of the Pontiac were a family from Fremont. The driver,&nbsp;Heidi Lykens-Huisman, 37, and passengers, Joshua Huisman, 29, and Jaymasin Lykens, 10, were all pronounced deceased at the scene. The fourth occupant, Nova Huisman, 9 months old, was transported by Scribner Rescue to the hospital in Fremont and later passed away.The semi driver, Heath Harrison, 37, of Beemer, was not injured. The&nbsp;Dodge County Sheriff’s Office and Scribner Police Department have assisted at the scene. The investigation remains ongoing. Highway 275 was closed for several hours, but it has since reopened.

Fremont couple, 2 children ID'd as victims of crash near Scribner

GREELEY, Co. (AP) —The world’s largest meat processing company says it paid the equivalent of $11 million to hackers who broke into its computer system late last month.

Brazil-based JBS SA said on May 31 that it was the victim of a ransomware attack, but Wednesday was the first time the company’s U.S. division confirmed that it had paid the ransom.

“This was a very difficult decision to make for our company and for me personally,” said Andre Nogueira, the CEO of JBS USA. “However, we felt this decision had to be made to prevent any potential risk for our customers.”

JBS said the vast majority of its facilities were operational at the time it made the payment, but it decided to pay in order to avoid any unforeseen issues and ensure no data was exfiltrated.

The FBI has attributed the attack to REvil, a Russian-speaking gang that has made some of the largest ransomware demands on record in recent months. The FBI said it will work to bring the group to justice and it urged anyone who is the victim of a cyberattack to contact the bureau immediately.

The attack targeted servers supporting JBS’s operations in North America and Australia. Production was disrupted for several days.

Earlier this week, the Justice Department announced it had recovered most of a multimillion-dollar ransom payment made by Colonial Pipeline, the operator of the nation’s largest fuel pipeline.

Colonial paid a ransom of 75 bitcoin __ then valued at $4.4 million __ in early May to a Russia-based hacker group. The operation to seize cryptocurrency reflected a rare victory in the fight against ransomware as U.S. officials scramble to confront a rapidly accelerating threat targeting critical industries around the world.

It wasn’t immediately clear if JBS also paid its ransom in bitcoin.

JBS said it spends more than $200 million annually on IT and employs more than 850 IT professionals globally.

The company said forensic investigations are still ongoing, but it doesn’t believe any company, customer or employee data was compromised.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/6/1622817709891.png" alt="" />
 <figcaption></figcaption>
 </figure>GREELEY, Co. (AP) —The world’s largest meat processing company says it paid the equivalent of $11 million to hackers who broke into its computer system late last month.Brazil-based JBS SA said on May 31 that it was the victim of a ransomware attack, but Wednesday was the first time the company’s U.S. division confirmed that it had paid the ransom.“This was a very difficult decision to make for our company and for me personally,” said Andre Nogueira, the CEO of JBS USA. “However, we felt this decision had to be made to prevent any potential risk for our customers.”JBS said the vast majority of its facilities were operational at the time it made the payment, but it decided to pay in order to avoid any unforeseen issues and ensure no data was exfiltrated.The FBI has attributed the attack to REvil, a Russian-speaking gang that has made some of the largest ransomware demands on record in recent months. The FBI said it will work to bring the group to justice and it urged anyone who is the victim of a cyberattack to contact the bureau immediately.The attack targeted servers supporting JBS’s operations in North America and Australia. Production was disrupted for several days.Earlier this week, the Justice Department announced it had recovered most of a multimillion-dollar ransom payment made by Colonial Pipeline, the operator of the nation’s largest fuel pipeline.Colonial paid a ransom of 75 bitcoin __ then valued at $4.4 million __ in early May to a Russia-based hacker group. The operation to seize cryptocurrency reflected a rare victory in the fight against ransomware as U.S. officials scramble to confront a rapidly accelerating threat targeting critical industries around the world.It wasn’t immediately clear if JBS also paid its ransom in bitcoin.JBS said it spends more than $200 million annually on IT and employs more than 850 IT professionals globally.The company said forensic investigations are still ongoing, but it doesn’t believe any company, customer or employee data was compromised.

Meat company paid far more ransom in cyberattack than first reported

WASHINGTON — U.S. health officials are investigating what appear to be higher than expected reports of heart inflammation in male teens and young adults after they get a second dose of the Pfizer and Moderna vaccines.

It’s not clear if the heart inflammation is caused by the shots and the reports still are rare, according to the Centers for Disease Control and Prevention. It urges everyone 12 and older to get vaccinated.

As of May 31, the agency had 275 preliminary reports of such inflammation in 16- to 24-year-olds, CDC’s Dr. Tom Shimabukuro told a government vaccine meeting on Thursday. That’s out of more than 12 million second-dose injections of the vaccines.

The cases seem to occur more often in men and in younger people, and most already have fully recovered, he said.

This kind of heart inflammation can be caused by a variety of infections, including a bout of COVID-19, as well as certain medications — and there have been rare reports following other types of vaccinations.

The CDC’s vaccine advisory committee will meet on June 18 to further evaluate the possible risk.

WASHINGTON — U.S. health officials are investigating what appear to be higher than expected reports of heart inflammation in male teens and young adults after they get a second dose of the Pfizer and Moderna vaccines.It’s not clear if the heart inflammation is caused by the shots and the reports still are rare, according to the Centers for Disease Control and Prevention. It urges everyone 12 and older to get vaccinated.As of May 31, the agency had 275 preliminary reports of such inflammation in 16- to 24-year-olds, CDC’s Dr. Tom Shimabukuro told a government vaccine meeting on Thursday. That’s out of more than 12 million second-dose injections of the vaccines.The cases seem to occur more often in men and in younger people, and most already have fully recovered, he said.This kind of heart inflammation can be caused by a variety of infections, including a bout of COVID-19, as well as certain medications — and there have been rare reports following other types of vaccinations.The CDC’s vaccine advisory committee will meet on June 18 to further evaluate the possible risk.

CDC looking into reports of heart inflammation from vaccine

OMAHA, Neb. (AP) — An Omaha jury has convicted a former Lyft driver of sexual assault for an attack on a passenger. 

The Omaha World-Herald reports that 41-year-old Komlanvi Avitso was found guilty Wednesday of first-degree sexual assault. 

Authorities say the attack happened in May 2019 after the woman left an Omaha bar and requested a ride from the ride-sharing service. 

The victim was so intoxicated at the time of the incident that she had little memory, but DNA evidence from a sexual assault examination led to the charges against Avitso. 

Police also traced the movements of Avitso and the woman through cellphone data, surveillance video and Lyft ride records.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/6/1623358542116.png" alt="Avitso" />
 <figcaption>Avitso</figcaption>
 </figure>OMAHA, Neb. (AP) — An Omaha jury has convicted a former Lyft driver of sexual assault for an attack on a passenger. The Omaha World-Herald reports that 41-year-old Komlanvi Avitso was found guilty Wednesday of first-degree sexual assault. Authorities say the attack happened in May 2019 after the woman left an Omaha bar and requested a ride from the ride-sharing service. The victim was so intoxicated at the time of the incident that she had little memory, but DNA evidence from a sexual assault examination led to the charges against Avitso. Police also traced the movements of Avitso and the woman through cellphone data, surveillance video and Lyft ride records.

Former Omaha Lyft driver convicted of sexual assault

News Release Lancaster County Sheriff

The Lancaster County Sheriff's Office is investigating the discovery of human remains&nbsp;located on the SouthWest side of Pawnee Lake. 

The age, sex, race of the person is unknown.

 The location is being treated as a crime scene and the Sheriff's Office/LPD Joint Crime Scene Unit will be processing the scene.&nbsp;

There will be NO Public Access for vehicular&nbsp;or water traffic to the south west side of Pawnee Lake while the scene is being investigated. Expect road closures in the area.

Sheriff Terry Wagner said at a news conference that the body was not visible and was covered up in an area that was not commonly mowed.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/6/1623358257350.png" alt="Google Maps" />
 <figcaption>Google Maps</figcaption>
 </figure>News Release Lancaster County SheriffThe Lancaster County Sheriff's Office is investigating the discovery of human remains&nbsp;located on the SouthWest side of Pawnee Lake. The age, sex, race of the person is unknown. The location is being treated as a crime scene and the Sheriff's Office/LPD Joint Crime Scene Unit will be processing the scene.&nbsp;There will be NO Public Access for vehicular&nbsp;or water traffic to the south west side of Pawnee Lake while the scene is being investigated. Expect road closures in the area.Sheriff Terry Wagner said at a news conference that the body was not visible and was covered up in an area that was not commonly mowed.<figure>
 <img src="https://media.eaglewebservices.com/public/2021/6/1623377941808.jpeg" alt="Lancaster County Sheriff Terry Wagner holds a news conference at Pawnee Lake. (Photo: Lancaster County Sheriff)" />
 <figcaption>Lancaster County Sheriff Terry Wagner holds a news conference at Pawnee Lake. (Photo: Lancaster County Sheriff)</figcaption>
 </figure>

Sheriff: Human remains discovered at Lincoln-area lake

OMAHA, Neb. (AP) — Police say a man has died after being shot on a north Omaha street, blocks from Miller Park.

 Police said in a news release that the shooting happened around 2:15 a.m. Thursday near 33rd Street and Laurel Avenue. 

Arriving officers found the man with gunshot wounds and began CPR until an ambulance arrived to take him to a hospital. The man later died of his injuries. 

Police have not released the victim's name, and no arrests had been reported by late Thursday morning. 

Television station KETV reports the shooting was the 11th in the city in the last 10 days.

<figure>
 <img src="https://media.eaglewebservices.com/public/2019/7/1562428322923.png" alt="" />
 <figcaption></figcaption>
 </figure>OMAHA, Neb. (AP) — Police say a man has died after being shot on a north Omaha street, blocks from Miller Park. Police said in a news release that the shooting happened around 2:15 a.m. Thursday near 33rd Street and Laurel Avenue. Arriving officers found the man with gunshot wounds and began CPR until an ambulance arrived to take him to a hospital. The man later died of his injuries. Police have not released the victim's name, and no arrests had been reported by late Thursday morning. Television station KETV reports the shooting was the 11th in the city in the last 10 days.

Man dies in Omaha's 11th shooting in 10 days

A man who distributed pounds of methamphetamine was sentenced last Friday to nearly two decades in federal prison.

Henry Wilke Eilders, 43, of Cedar Rapids, Iowa, received the prison&nbsp;term after an October 6, 2020, guilty plea to conspiracy to distribute methamphetamine and possession with intent to distribute methamphetamine.

During a search of Eilders’s residence in March 2020, officers located over 800 grams of methamphetamine, a firearm, and $63,151 in cash.&nbsp; Eilders later admitted selling 104 pounds of methamphetamine during the previous year.

Eilders was sentenced in Cedar Rapids by United States District Court Judge C.J. Williams.&nbsp; Eilders was sentenced to 230 months’ imprisonment.&nbsp; He must also serve a five-year term of supervised release after the prison term.&nbsp; There is no parole in the federal system.&nbsp; Eilders is being held in the United States Marshal’s custody until he can be transported to a federal prison.

The case was prosecuted by Assistant United States Attorney Emily K. Nydle and investigated as part of the Organized Crime Drug Enforcement Task Force (OCDETF) program of the United States Department of Justice through a cooperative effort of by the Cedar Rapids Police Department, the Federal Bureau of Investigation, the Iowa Division of Narcotics Enforcement; the Bureau of Alcohol, Tobacco, Firearms, and Explosives, the Linn County Sheriff’s Office, the Marion Police Department, the Iowa Division of Narcotics Enforcement, and the Drug Enforcement Administration&nbsp;&nbsp;

Court file information at&nbsp;<a href="https://ecf.iand.uscourts.gov/cgi-bin/login.pl">https://ecf.iand.uscourts.gov/cgi-bin/login.pl</a>.&nbsp;

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/1/1579101364118.jpeg" alt="" />
 <figcaption></figcaption>
 </figure>News Release FBIA man who distributed pounds of methamphetamine was sentenced last Friday to nearly two decades in federal prison.Henry Wilke Eilders, 43, of Cedar Rapids, Iowa, received the prison&nbsp;term after an October 6, 2020, guilty plea to conspiracy to distribute methamphetamine and possession with intent to distribute methamphetamine.During a search of Eilders’s residence in March 2020, officers located over 800 grams of methamphetamine, a firearm, and $63,151 in cash.&nbsp; Eilders later admitted selling 104 pounds of methamphetamine during the previous year.Eilders was sentenced in Cedar Rapids by United States District Court Judge C.J. Williams.&nbsp; Eilders was sentenced to 230 months’ imprisonment.&nbsp; He must also serve a five-year term of supervised release after the prison term.&nbsp; There is no parole in the federal system.&nbsp; Eilders is being held in the United States Marshal’s custody until he can be transported to a federal prison.The case was prosecuted by Assistant United States Attorney Emily K. Nydle and investigated as part of the Organized Crime Drug Enforcement Task Force (OCDETF) program of the United States Department of Justice through a cooperative effort of by the Cedar Rapids Police Department, the Federal Bureau of Investigation, the Iowa Division of Narcotics Enforcement; the Bureau of Alcohol, Tobacco, Firearms, and Explosives, the Linn County Sheriff’s Office, the Marion Police Department, the Iowa Division of Narcotics Enforcement, and the Drug Enforcement Administration&nbsp;&nbsp;Court file information at&nbsp;<a href="https://ecf.iand.uscourts.gov/cgi-bin/login.pl">https://ecf.iand.uscourts.gov/cgi-bin/login.pl</a>.&nbsp;

Iowa man gets nearly two decades in prison for selling meth

NEW YORK (AP) —Do you own an Amazon smart device? If so, odds are good that the company is already sharing your internet connection with your neighbors unless you’ve specifically told it not to.

On Tuesday, the company launched a program that forces users of many Echo smart speakers and Ring security cameras to automatically share a small portion of their home wireless bandwidth with neighbors. The only way to stop it is to turn it off yourself.

Amazon says the program, called Amazon Sidewalk, is a way to make sure lights, smart locks and other gadgets outside the home and out of reach of a Wi-Fi connection stay working.

But some experts warn that the technology is so new that privacy and security risks remain unclear. And almost no one seems happy that Amazon forced consumers into Amazon Sidewalk — or that many people may not know they can opt out of it.

DID AMAZON TELL CUSTOMERS THIS WAS HAPPENING?

Amazon says it sent emails to customers last month and in November that Sidewalk was coming. The company says you’ll also get a notification when you set up gadgets that work with Sidewalk.

Once you know about it, it’s relatively straightforward, if not exactly simple, to opt out of Sidewalk. Echo users can go into the Alexa app, tap “More” in the lower right hand corner, then tap “Settings,” then “Account Settings,” where they’ll find a section for Amazon Sidewalk and a button to disable it. In the Ring app, go to “Control Center” and then tap “Sidewalk.”

The idea behind Sidewalk is to integrate residential wireless connections into a “mesh network” that can extend coverage to areas home Wi-Fi can’t reach. Amazon’s Echo and Ring devices band together to create a this network by grabbing a slice of bandwidth from each cooperative home network. That can extend the range of devices designed to work with Sidewalk so they’ll stay connected even when away from your home network.

One example of such a device is Tile, a tracking device that can be placed on keys or a dog’s collar. If your dog goes missing in a neighborhood where Sidewalk is working, it might turn up quickly via Tile.

Other products that work with Sidewalk include smart locks that can be controlled by phone and wearable devices that can track people with dementia who may wander. Amazon expects additional devices, including outdoor lights and motion detectors, will work with Sidewalk before long.

Amazon is tapping into a variety of radio technologies, including one called LoRa for its long range and better known for industrial and business applications such as keeping track of cattle roaming through pasturelands.

“The goal here is not to create coverage for a single home,” said Marc Pegulu of chipmaker Semtech, which is partnering with Amazon on the technology. “It’s kind of a shared network, a community shared network.”

Among other things, devices connected to the shared network can supposedly search for the best signal in a way that can preserve their battery life.

Thomas Clausen, a computer science professor at France’s École Polytechnique, says that the network Amazon is creating could be a good thing provided that it’s open and accessible, because it would make it easier and cheaper to use internet-connected devices and sensors and spark new innovations.

“But of course, when a behemoth like Amazon, or Apple or Google or Microsoft, create a platform, they also can end up controlling the platform and that can stifle innovation,” he says.

Hackers could potentially infiltrate home networks via Sidewalk, said Eric Null, a policy manager at digital rights group Access Now. If that happens, Null said hackers could observe everything you do, take over your devices or access your files to steal information.

“It’s only a matter of time before someone’s network gets hacked and data gets breached,” said Null.

William Tong, Connecticut’s attorney general,&nbsp;<a href="https://portal.ct.gov/AG/Press-Releases/2021-Press-Releases/Amazon-Sidewalk-Will-Automatically-Connect-Smart-Home-Devices-to-Shared-Network-on-June-8" target="_blank">warned&nbsp;</a>consumers this week that the program was “uncharted territory” and that people should opt-out of Sidewalk unless they are sure their privacy and security will be protected.

“Wireless networks are already notoriously vulnerable to hacks and breaches,” Tong wrote in a statement. “Families need better information and more time before giving away a portion of their bandwidth to this new system.”

When asked about privacy and security concerns, an Amazon spokesman said he couldn’t respond to “hypothetical situations.” The company didn’t respond to a request to make an executive available for an interview, but said that data that flows through its network has three-layers of encryption that’s meant to to keep hackers from seeing it.

Samir Jain, director of policy at the Center for Democracy and Technology, said Amazon’s efforts to encrypt data was a good step. But Jain said that it’s hard to identify security vulnerabilities until a new technology is deployed in the real world.

Echo devices that share network bandwidth via Sidewalk include the third generation and newer versions of the Echo, Echo Dot, Echo Dot for Kids and the Echo Dot with Clock. The Echo Show 5, 8, 10; the second generation of the Echo Show; Echo Spot; Echo Plus; Echo Studio; Echo Input; Echo Flex.

Sidewalk-enabled Ring devices include the Ring Floodlight Cam; Ring Spotlight Cam Wired; and Ring Spotlight Cam Mount.

Amazon has explained Sidewalk in the context of consumer devices such as cameras and speakers. But it could also one day integrate the technology into its core business: delivering goods.

For example, the company could embed tiny internet-connected devices into cardboard packages to help track them, said Clausen of École Polytechnique.

“Having integration of alarm systems, presence detection of whether or not people are there, will potentially allow Amazon to create more efficient delivery schedules and fewer re-deliveries,” he says. That could be one application Amazon is thinking about, he added.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/6/1623332419012.jpg" alt="" />
 <figcaption></figcaption>
 </figure>NEW YORK (AP) —Do you own an Amazon smart device? If so, odds are good that the company is already sharing your internet connection with your neighbors unless you’ve specifically told it not to.On Tuesday, the company launched a program that forces users of many Echo smart speakers and Ring security cameras to automatically share a small portion of their home wireless bandwidth with neighbors. The only way to stop it is to turn it off yourself.Amazon says the program, called Amazon Sidewalk, is a way to make sure lights, smart locks and other gadgets outside the home and out of reach of a Wi-Fi connection stay working.But some experts warn that the technology is so new that privacy and security risks remain unclear. And almost no one seems happy that Amazon forced consumers into Amazon Sidewalk — or that many people may not know they can opt out of it.DID AMAZON TELL CUSTOMERS THIS WAS HAPPENING?Amazon says it sent emails to customers last month and in November that Sidewalk was coming. The company says you’ll also get a notification when you set up gadgets that work with Sidewalk.HOW CAN I STOP THIS?Once you know about it, it’s relatively straightforward, if not exactly simple, to opt out of Sidewalk. Echo users can go into the Alexa app, tap “More” in the lower right hand corner, then tap “Settings,” then “Account Settings,” where they’ll find a section for Amazon Sidewalk and a button to disable it. In the Ring app, go to “Control Center” and then tap “Sidewalk.”WHY IS AMAZON DOING THIS?The idea behind Sidewalk is to integrate residential wireless connections into a “mesh network” that can extend coverage to areas home Wi-Fi can’t reach. Amazon’s Echo and Ring devices band together to create a this network by grabbing a slice of bandwidth from each cooperative home network. That can extend the range of devices designed to work with Sidewalk so they’ll stay connected even when away from your home network.One example of such a device is Tile, a tracking device that can be placed on keys or a dog’s collar. If your dog goes missing in a neighborhood where Sidewalk is working, it might turn up quickly via Tile.Other products that work with Sidewalk include smart locks that can be controlled by phone and wearable devices that can track people with dementia who may wander. Amazon expects additional devices, including outdoor lights and motion detectors, will work with Sidewalk before long.HOW DOES IT WORK?Amazon is tapping into a variety of radio technologies, including one called LoRa for its long range and better known for industrial and business applications such as keeping track of cattle roaming through pasturelands.“The goal here is not to create coverage for a single home,” said Marc Pegulu of chipmaker Semtech, which is partnering with Amazon on the technology. “It’s kind of a shared network, a community shared network.”Among other things, devices connected to the shared network can supposedly search for the best signal in a way that can preserve their battery life.Thomas Clausen, a computer science professor at France’s École Polytechnique, says that the network Amazon is creating could be a good thing provided that it’s open and accessible, because it would make it easier and cheaper to use internet-connected devices and sensors and spark new innovations.“But of course, when a behemoth like Amazon, or Apple or Google or Microsoft, create a platform, they also can end up controlling the platform and that can stifle innovation,” he says.WHAT ARE THE RISKS?Hackers could potentially infiltrate home networks via Sidewalk, said Eric Null, a policy manager at digital rights group Access Now. If that happens, Null said hackers could observe everything you do, take over your devices or access your files to steal information.“It’s only a matter of time before someone’s network gets hacked and data gets breached,” said Null.William Tong, Connecticut’s attorney general,&nbsp;<a href="https://portal.ct.gov/AG/Press-Releases/2021-Press-Releases/Amazon-Sidewalk-Will-Automatically-Connect-Smart-Home-Devices-to-Shared-Network-on-June-8" target="_blank">warned&nbsp;</a>consumers this week that the program was “uncharted territory” and that people should opt-out of Sidewalk unless they are sure their privacy and security will be protected.“Wireless networks are already notoriously vulnerable to hacks and breaches,” Tong wrote in a statement. “Families need better information and more time before giving away a portion of their bandwidth to this new system.”WHAT DOES AMAZON SAY?When asked about privacy and security concerns, an Amazon spokesman said he couldn’t respond to “hypothetical situations.” The company didn’t respond to a request to make an executive available for an interview, but said that data that flows through its network has three-layers of encryption that’s meant to to keep hackers from seeing it.Samir Jain, director of policy at the Center for Democracy and Technology, said Amazon’s efforts to encrypt data was a good step. But Jain said that it’s hard to identify security vulnerabilities until a new technology is deployed in the real world.WHICH DEVICES WANT TO SHARE MY INTERNET?Echo devices that share network bandwidth via Sidewalk include the third generation and newer versions of the Echo, Echo Dot, Echo Dot for Kids and the Echo Dot with Clock. The Echo Show 5, 8, 10; the second generation of the Echo Show; Echo Spot; Echo Plus; Echo Studio; Echo Input; Echo Flex.Sidewalk-enabled Ring devices include the Ring Floodlight Cam; Ring Spotlight Cam Wired; and Ring Spotlight Cam Mount.DOES AMAZON HAVE BIGGER AMBITIONS?Amazon has explained Sidewalk in the context of consumer devices such as cameras and speakers. But it could also one day integrate the technology into its core business: delivering goods.For example, the company could embed tiny internet-connected devices into cardboard packages to help track them, said Clausen of École Polytechnique.“Having integration of alarm systems, presence detection of whether or not people are there, will potentially allow Amazon to create more efficient delivery schedules and fewer re-deliveries,” he says. That could be one application Amazon is thinking about, he added.

Own an Echo? Amazon may be helping itself to your bandwidth

EL PASO, Texas (AP) — A Texas mom arrested for posing as her daughter at a middle school says she did it to push for better security on campus. 

El Paso County Sheriff's Office officials said 30-year-old Casey Garcia was arrested on one count each of criminal trespass and tampering with government records. 

Garcia made it to seven out of eight classes before being recognized by a teacher. Garcia said she exposed a lack of security. 

She was arrested at her home in San Elizario. She was booked on Friday into the El Paso County Jail before being released later that day on bonds totaling $7,908.

EL PASO, Texas (AP) — A Texas mom arrested for posing as her daughter at a middle school says she did it to push for better security on campus. El Paso County Sheriff's Office officials said 30-year-old Casey Garcia was arrested on one count each of criminal trespass and tampering with government records. Garcia made it to seven out of eight classes before being recognized by a teacher. Garcia said she exposed a lack of security. She was arrested at her home in San Elizario. She was booked on Friday into the El Paso County Jail before being released later that day on bonds totaling $7,908.

Texas mom says she posed as student to push for security

MANHATTAN —A Kansas man arrested June 4 on child sex crime allegations is facing additional accusations.&nbsp;

Police arrested 31-year-old Aaron Zachry of Junction City late Wednesday afternoon on three additional counts of sexual exploitation of a child while still confined in the Riley County Jail, according to Riley County Police Department spokesperson Aaron Wintermote.

 These charges came after further information was collected during the ongoing investigation into Zachry. The circumstances behind these additional charges are believed to have occurred on March 13, 2021, at a residence in Manhattan.&nbsp;

Zachry was issued a bond of $300,000 for these additional charges, resulting in a total bond of $360,000. The bond for his initial arrest on June 4 is $60,000. Zachry remains confined in the Riley County Jail at the time of this report.

Zachry's initial arrest on June 4, at the Northview P ark Pool in Manhattan was for one count of sexual exploitation of a child after nude photographs of minors were found on his cell phone.

Zachry was employed as a paraeducator at Northview Elementary in Manhatta.&nbsp; Police are asking parents or anyone with additional information to please contact RCPD at (785) 537-2112 or Crime Stoppers at (785) 539-7777. Using the Crime Stoppers service allows you to remain anonymous and could qualify you for a cash reward of up to $1,000.00.

MANHATTAN —A Kansas man arrested June 4 on child sex crime allegations is facing additional accusations.&nbsp;Police arrested 31-year-old Aaron Zachry of Junction City late Wednesday afternoon on three additional counts of sexual exploitation of a child while still confined in the Riley County Jail, according to Riley County Police Department spokesperson Aaron Wintermote. These charges came after further information was collected during the ongoing investigation into Zachry. The circumstances behind these additional charges are believed to have occurred on March 13, 2021, at a residence in Manhattan.&nbsp;Zachry was issued a bond of $300,000 for these additional charges, resulting in a total bond of $360,000. The bond for his initial arrest on June 4 is $60,000. Zachry remains confined in the Riley County Jail at the time of this report.Zachry's initial arrest on June 4, at the Northview P ark Pool in Manhattan was for one count of sexual exploitation of a child after nude photographs of minors were found on his cell phone.Zachry was employed as a paraeducator at Northview Elementary in Manhatta.&nbsp; Police are asking parents or anyone with additional information to please contact RCPD at (785) 537-2112 or Crime Stoppers at (785) 539-7777. Using the Crime Stoppers service allows you to remain anonymous and could qualify you for a cash reward of up to $1,000.00.

Kansas sex crime suspect facing additional charges

GREAT FALLS, Mont. (AP) — DNA evidence preserved after a 1956 double homicide and the use of forensic genealogy has helped a Montana sheriff’s office close the books on the 65-year-old cold case, officials said.

Investigators with the Cascade County Sheriff’s Office concluded Kenneth Gould — who died in Oregon County, Missouri, in 2007 — more than likely killed Patricia Kalitzke, 16, and Duane Bogle, 18. Both were shot in the head.

Detective Sgt. Jon Kadner, who took over the case in 2012, said Tuesday it was the oldest case he could find nationwide that has been solved using forensic genealogy, which searches commercial DNA databases to find familial matches to the DNA of a crime suspect.

On Jan. 3, 1956, three boys hiking along the Sun River near Wadsworth Park northwest of Great Falls found Bogle dead near his car. A day later, a county road worker found Kalitzke’s body north of Great Falls.

Kalitzke was a junior at Great Falls High School, and Bogle was an airman at Malmstrom Air Force Base from Waco, Texas.

Officers investigated for years, but they were unable to make an arrest.

The case went cold for decades until 2001, when then-Detective Phil Matteson sent the slide of a vaginal swab gathered from Kalitzke’s body to the Montana State Crime Lab for analysis. The lab found a sperm cell that did not belong to Bogle, officers said.

In the following years, law enforcement compared the DNA sample to about 35 other men, including gangster James Joseph “Whitey” Bulger Jr. They were all ruled out as suspects.

When Matteson retired, he said he didn’t believe the case would be solved. “A lot of different people had a turn at this, and we just weren’t able to take it to conclusion,” he said.

In 2018, however, forensic genealogy, which was used to help adoptees find biological family members, was used to identify Joseph James DeAngelo Jr. as the Golden State Killer. The new method has led to the identification of dozens of suspects in cold cases.

In 2019, Cascade County detectives had Bode Technology perform additional DNA testing on the evidence found on Kalitzke’s body. It was uploaded to voluntary genealogical databases, where they discovered a possible family connection — leading investigators to Gould.

Kadner had to reach out to Gould’s children and ask for DNA samples to verify the match.

“I wasn’t sure how they were going to react when I come to them saying, ‘Hey your dad’s a suspect in this case,’ but they were great to work with,” Kadner said.

Gould’s family home at the time of the homicides was a little over a mile&nbsp; from where Kalitzke lived. He was known to ride horses through the area, officials said.

After the murders, Gould sold his property near the town of Tracy. His family lived in the Montana communities of Geraldine and Hamilton before moving to Missouri in 1967. They did not return to Montana.

Gould did not have a known criminal history and was not interviewed during the murder investigation. Investigators did not find any connections between Gould and the victims.

Officers kept working the case because of the circumstances, Kadner said.

“You had two young, vibrant individuals that were well-liked among their peer group,” he said. “Investigators poured their heart and soul into this case. They leave a little bit of themselves, from what I’ve seen.”

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/6/1623320137621.png" alt="The victims Patricia Kalitzke was 16 and Duane Bogle 18 at the time of the murders. photo courtesy Cascade County Sheriff&nbsp;" />
 <figcaption>The victims Patricia Kalitzke was 16 and Duane Bogle 18 at the time of the murders. photo courtesy Cascade County Sheriff&nbsp;</figcaption>
 </figure>GREAT FALLS, Mont. (AP) — DNA evidence preserved after a 1956 double homicide and the use of forensic genealogy has helped a Montana sheriff’s office close the books on the 65-year-old cold case, officials said.Investigators with the Cascade County Sheriff’s Office concluded Kenneth Gould — who died in Oregon County, Missouri, in 2007 — more than likely killed Patricia Kalitzke, 16, and Duane Bogle, 18. Both were shot in the head.Detective Sgt. Jon Kadner, who took over the case in 2012, said Tuesday it was the oldest case he could find nationwide that has been solved using forensic genealogy, which searches commercial DNA databases to find familial matches to the DNA of a crime suspect.On Jan. 3, 1956, three boys hiking along the Sun River near Wadsworth Park northwest of Great Falls found Bogle dead near his car. A day later, a county road worker found Kalitzke’s body north of Great Falls.Kalitzke was a junior at Great Falls High School, and Bogle was an airman at Malmstrom Air Force Base from Waco, Texas.Officers investigated for years, but they were unable to make an arrest.The case went cold for decades until 2001, when then-Detective Phil Matteson sent the slide of a vaginal swab gathered from Kalitzke’s body to the Montana State Crime Lab for analysis. The lab found a sperm cell that did not belong to Bogle, officers said.In the following years, law enforcement compared the DNA sample to about 35 other men, including gangster James Joseph “Whitey” Bulger Jr. They were all ruled out as suspects.When Matteson retired, he said he didn’t believe the case would be solved. “A lot of different people had a turn at this, and we just weren’t able to take it to conclusion,” he said.In 2018, however, forensic genealogy, which was used to help adoptees find biological family members, was used to identify Joseph James DeAngelo Jr. as the Golden State Killer. The new method has led to the identification of dozens of suspects in cold cases.In 2019, Cascade County detectives had Bode Technology perform additional DNA testing on the evidence found on Kalitzke’s body. It was uploaded to voluntary genealogical databases, where they discovered a possible family connection — leading investigators to Gould.Kadner had to reach out to Gould’s children and ask for DNA samples to verify the match.“I wasn’t sure how they were going to react when I come to them saying, ‘Hey your dad’s a suspect in this case,’ but they were great to work with,” Kadner said.Gould’s family home at the time of the homicides was a little over a mile&nbsp; from where Kalitzke lived. He was known to ride horses through the area, officials said.After the murders, Gould sold his property near the town of Tracy. His family lived in the Montana communities of Geraldine and Hamilton before moving to Missouri in 1967. They did not return to Montana.Gould did not have a known criminal history and was not interviewed during the murder investigation. Investigators did not find any connections between Gould and the victims.Officers kept working the case because of the circumstances, Kadner said.“You had two young, vibrant individuals that were well-liked among their peer group,” he said. “Investigators poured their heart and soul into this case. They leave a little bit of themselves, from what I’ve seen.”

DNA, forensic genealogy close 65-year-old double murder

SALINE COUNTY —The Rolling Hills Zoo (RHZ) family is grieving the loss of Joya, the&nbsp; greater-one horned rhino, an iconic species at the zoo since its opening in 1999, according to a media release from the organization.

At 33-years-old, Joya began developing age related issues. RHZ animal care staff and veterinarian have been monitoring his quality of life for the past several months. Most recently he developed lameness in one foot that did not respond to treatment. Because his quality of life was declining rapidly, and to allow him to pass with dignity, it was decided that humanly euthanizing him was the kindest option available.

Joya was the oldest male in the Greater One horned (GOH) rhinoceros’ Species Survival Plan (SSP)* of the Association of Zoos &amp; Aquariums (AZA). The SSP currently manages 78 GOH rhinos at 22 AZA accredited North American facilities. Rolling Hills Zoo was the only zoo in Kansas to house this species.

Born at San Diego Wild Animal Park (SWAP) on May 22, 1988, Joya came to RHZ on April 8, 1995 on loan from SWAP. He was donated in 2020 to RHZ by SWAP.

Arriving at RHZ with Joya was his brother Jaunpur, and white rhino, Uzazi. Jaunpur stayed at RHZ until November 11, 1996 when he was transferred to Baton Rouge Zoo. He is currently living at Lowry Park Zoo and is 31 years old. At the age 30, Uzazi still resides at RHZ. These three were RHZ’s first animals.

“Joya is an iconic species at RHZ, and anyone that has been to the zoo knows him,” said Brenda Gunder, curator. “He has been an incredible representative for his species and he has taught so many of us how to be better caregivers.”

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/6/1623289383712.jpeg" alt="Joya was the oldest male in the Greater One horned rhinoceros’ Species Survival Plan&nbsp;Photos courtesy Rolling Hills Zoo" />
 <figcaption>Joya was the oldest male in the Greater One horned rhinoceros’ Species Survival Plan&nbsp;Photos courtesy Rolling Hills Zoo</figcaption>
 </figure>SALINE COUNTY —The Rolling Hills Zoo (RHZ) family is grieving the loss of Joya, the&nbsp; greater-one horned rhino, an iconic species at the zoo since its opening in 1999, according to a media release from the organization.At 33-years-old, Joya began developing age related issues. RHZ animal care staff and veterinarian have been monitoring his quality of life for the past several months. Most recently he developed lameness in one foot that did not respond to treatment. Because his quality of life was declining rapidly, and to allow him to pass with dignity, it was decided that humanly euthanizing him was the kindest option available.Joya was the oldest male in the Greater One horned (GOH) rhinoceros’ Species Survival Plan (SSP)* of the Association of Zoos &amp; Aquariums (AZA). The SSP currently manages 78 GOH rhinos at 22 AZA accredited North American facilities. Rolling Hills Zoo was the only zoo in Kansas to house this species.Born at San Diego Wild Animal Park (SWAP) on May 22, 1988, Joya came to RHZ on April 8, 1995 on loan from SWAP. He was donated in 2020 to RHZ by SWAP.<figure>
 <img src="https://media.eaglewebservices.com/public/2021/6/1623289663927.jpeg" alt="" />
 <figcaption></figcaption>
 </figure>Arriving at RHZ with Joya was his brother Jaunpur, and white rhino, Uzazi. Jaunpur stayed at RHZ until November 11, 1996 when he was transferred to Baton Rouge Zoo. He is currently living at Lowry Park Zoo and is 31 years old. At the age 30, Uzazi still resides at RHZ. These three were RHZ’s first animals.“Joya is an iconic species at RHZ, and anyone that has been to the zoo knows him,” said Brenda Gunder, curator. “He has been an incredible representative for his species and he has taught so many of us how to be better caregivers.”