AIA Las Vegas BLUEPRINT - June 2023

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AIALASVEGAS.ORG

We are almost to the midpoint of 2023 and so many things to celebrate from this past month May In May, AIA Las Vegas celebrated the 40th Annual - 2023 High School Design Awards on Wednesday, May 17th at Advanced Technologies Academy There was a nice showing of students, educators, mentors, and some AIA Members at the awards ceremony This year the participation of students doubled from 2022 with more than 200 students submitting from the following schools: East Career & Technical Academy, Southeast Career & Technical Academy, Advanced Technologies Academy and Northwest Career & Technical Academy During the evening’s presentation $3,500 in cash prizes were given away to the students Now I would like to make a challenge to you our members and supporters In 2023, the number of students who are interested in our career field and participated doubled, I want to challenge the members of AIA Las Vegas to double the amount of scholarship money we hand out in 2024 as well I will personally start this challenge with a $500 donation to make the 50th- 2024 High School Design Awards even more special and exciting for the future Architects from Las Vegas

I also want to congratulate those students who have recently graduated from High School and High Education College or Technical schools. This past month I saw many proud parents, families, and friends celebrating their accomplishments and on behalf of AIA Las Vegas, we offer our sincere congratulations and best wishes for the future.

As June is starting, this month brings with it the annual AIA Conference A’23 which is being held in San Francisco on June 7th through June 10th. I will be in attendance representing AIA Las Vegas as the annual business meeting portion along with John Sawdon, AIA who will be representing AIA Nevada. At the business meeting there will be a vote for the leadership of AIA National moving forward If anyone would like to reach out to me about one of the candidates, please feel free to contact me so that I can represent the voice of our membership

In closing, I hope everyone has a safe and healthy start to their summer and GO KNIGHTS GO!

Sincerely,

James Horvath, AIA
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08 07 15 11 23 11 17 SpecialAnnouncement 05 MemberSpotlight 03 MeettheBoard 07 Events 09 PastEvents 10 AIALasVegasNews 16 MemberAnnouncements 18 CommitteeNews 20 UNLVSoAUpdate 24 CommunityNews 25 AIANationalNews 31 Classifieds 34

I am e of Arch ( )

I am thrilled to announce that I have joined the fabulous Las Vegas chapter of AIA! I initially moved here from the south suburbs of Chicago to attend UNLV and pursue my passion for hospitality management After graduating with my bachelor's degree in Hospitality Management and landing a job at the Venetian resort, Nevada became my second home Before joining the AIA team, I gained experience in various aspects of the hospitality industry, such as hotel operations, group hotel operations for conventions, casino marketing, and resort services.

I am excited to come from the hospitality industry and work with and support the architectural community. I have honed many skills from my time spent working on the strip, such as customer service, teamwork, problem-solving, and project management, and AIA is the ideal place to apply all of those and more. These skills are essential in any profession, but especially in an organization such as this one that has diverse programming and advocacy needs.

What I enjoy most about architecture is…

What I enjoy most about architecture is its power to attract and connect people I have always admired buildings and venues that combine beauty and functionality Growing up in Chicago, I had many opportunities to experience different styles and cultures of architecture My parents took me to various concerts in the downtown area, where I enjoyed exploring the neighborhoods and seeing the different art styles. Designs that can shape memorable experiences and inspire people are my favorite such as live music venues and skyscrapers.

Looking to the future…

Las Vegas is a dynamic and diverse city that offers a variety of opportunities and attractions. Architecture is an essential element of its appeal, as it shapes the environment and enhances the experience of our residents and visitors. Since joining AIA, I have had the opportunity to participate in several events and witness the talent and passion of our design community From high school students to AIA Emeritus members, I am impressed by the level of creativity and innovation that is involved in designing and sustaining this city for all in the AEC industry

I am eager to meet you all, learn from your insights, and provide you with any assistance you may need I appreciate your warm welcome to this community!

Sincerely,

3 3 MEMBER SPOTLIGHT MEMBER SPOTLIGHT
www.bwaltd.com LAS VEGAS • MINNEAPOLIS SEATTLE • NEW YORK 702 940 0000

SPECIAL ANNOUNCEMENT SPECIAL ANNOUNCEMENT

We're thrilled to announce an exciting new chapter in the story of AIA Las Vegas and AIA Nevada: a move to the historic Morelli House. A testament to the city's vibrant architectural history, the Morelli House will serve as the canvas on which we sketch our future, honoring the past while embracing the opportunities of the present This gem, nestled in the heart of Las Vegas, boasts a rich history and architectural significance that transcends time

Built in 1959, the Morelli House is a beacon of mid-century modern architecture in Las Vegas Designed by the acclaimed architect Hugh E Taylor, the house perfectly encapsulates the style and flair of the era The house was originally the home of the charismatic Sands Hotel band leader, Antonio Morelli, and his wife, Helen During its heyday in the 1950s and 60s, it served as a gathering place for some of the biggest names in entertainment, including Frank Sinatra, Sammy Davis Jr, Dean Martin, Tony Bennett, Nat King Cole, Judy Garland, and many others

This dwelling, emblematic of Las Vegas's flamboyant growth and charm, stood as a testament to Morelli's significant contributions to the community, both as a music director and as an active participant in the development of Las Vegas Its design, materials, and workmanship reflect an integrity that earned it a place on three historic registers: the State of Nevada (2001), the City of Las Vegas (2007), and the National Register of Historic Places (2012).

This architectural marvel was moved from its original location at 52 Country Club Drive in the Desert Inn Country Club to its current address at 861 East Bridger Avenue in September 2001. Despite the move, the house has retained its architectural merit, and its "primary spaces" - the exterior, entry, kitchen-breakfast nook, dining room, living room, and the guest and master bathrooms - have been restored to their original state as closely as possible, bringing to life the aura and appeal of the mid-century era

Today the Morelli House is owned by the Junior League of Las Vegas Endowment, which considers the house a permanent gift for Nevada's current and future citizens The Junior League is a nonprofit organization committed to promoting volunteerism, developing the potential of women, and improving the community

The Morelli House represents the intersection of architectural excellence and community spirit, and this historic home is ready to open its doors once again, welcoming the architectural community with open arms This is a fitting headquarters for an organization dedicated to promoting the architectural profession and the built environment

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Moving our office to the Morelli House isn't just about a change of scenery - it represents a remarkable partnership and shared vision between AIA Las Vegas and the Junior League of Las Vegas Endowment We've signed a Memorandum of Understanding (MOU) that outlines our shared commitment to preserving the architectural heritage of the Morelli House and maximizing its potential as a space for community engagement and collaboration

As we settle into our new home, we look forward to soon welcome you to the Morelli House We believe this move marks the beginning of a new era for AIA Las Vegas and AIA Nevada – an era of architectural excellence, community engagement, and a shared vision for a brighter future If you are interested in investing your time, talent, or please reach out.

Here's to a bright future ahea

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AIA LAS VEGAS BOARD

AIA LAS VEGAS BOARD

James Horvath, AIA President BW&A Wellbe Bartsma, AIA EP Director Gensler Andrew Martin, AIA Director Andrew Martin Architect Kayleigh Hasshaw, CPSM Allied Director TJK Consulting Engineers Troy Moser, AIA President-Elect MOSER Architecture Studio Daniel Chenin, AIA Director Daniel Joseph Chenin, Ltd. Joyce Orias, AIA Director Urban Architecture & Design Glenn Nowak, AIA Education Liaison UNLV SoA Alexia Chen, AIA Secretary LGA Architecture Victoria Cousino, AIA Director KNIT John Sawdon, AIA Past-President KNIT Vivian Arredondo, AIA President UNLV AIAS Rick Van Diepen, AIA Treasurer GRN Vision Melvin Green, AIA Director KME Architects Carlos D. Fernandez Executive Director AIA Nevada | AIA Las Vegas
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Taryn Kole Assistant Dir. Operations AIA Nevada | AIA Las Vegas OF DIRECTORS OF DIRECTORS

LIFE THROUGH DESIGN

MECHANICAL . ELECTRICAL . PLUMBING . TECHNOLOGY tjkengineers.com
6 - 10 A'23 Conference on Architecture - San Francisco, CA 17 Urban Sketchers - Cactus Joe's 22 AIA Member Meeting and AIA Newsletter Deadline for July Issue JULY 8 Urban Sketchers - Ferguson's Downtown 24 AIA Forum Newsletter Deadline for Aug Issue 26 Coffee With An Architect - Panel Discussion AUGUST 12 Urban Sketchers - Writer's Block (inside) 21 AIA Forum Newsletter Deadline for Sept Issue 23 AIA Member Meeting - Program TBA SEPTEMBER 9 Urban Sketchers - October 1 Memorlal Garden 13 Learn About/Turn About Product Show 20 AIA Forum Newsletter Deadline for Oct Issue 27 Coffee With An Architect - Jason Jorjorian, AIA OCTOBER 12 AIA LV Topgolf Event 14 Urban Sketchers - Rhyolite Ghost Town 18 AIA Member Meeting - Allied Appreciation 23 AIA Forum Newsletter Deadline for Nov. Issue NOVEMBER 3 Virtual AIA | NSBAIDRD CE Seminar 11 Urban Sketchers - Neon Museum 15 AIA Member Meeting - Program TBA 22 Coffee With An Architect - Glenn Curry & Brandon Maldonado, AIA and AIA Forum Newsletter Deadline for Dec Issue DECEMBER 1 AIA Holiday & Design Awards Gala 9 Urban Sketchers - Ethel M's Cactus Garden 18 AIA Forum Newsletter Deadline for Jan 2024 Issue
This calendar is as of May 2023. Dates and Events are subject to change as necessary as the year evolves. 9 9 EVENTS EVENTS Begin your project with Helix Electric’s dedicated in-house engineering team. We’ll maximize constructability and minimize cost by helping you steer clear of costly redesigns. GET IT RIGHT FROM THE START 702.732.1188 helixelectric.com
JUNE
Note:

THANK YOU TO OUR HIGH SCHOOL DESIGN AWARDS BENEFACTORS:

American Insurance & Investment

Dana Cooper, AIA

Raymond Neal, AIA

Spectra Consulting

Carpenter Sellers Del Gatto Architects

John R Klai II FAIA

Jonathan Sparer, FAIA

MOSER Archtitecture Studio

TuffSkin Surface Protection

Design Core

APTUS

Simpson Coulter | STUDIO

tsk Architects

SilverLands, Inc

TJM Studios

OUR 2023 MEMBER MEETINGS ARE SPONSORED BY OUR VISIONARY AND PLATINUM SPONSORS

AIA Las Vegas May Member Meeting

HIGH SCHOOL DESIGN AWARDS 2023

We would like to thank all the members of the Architecture, Engineering, and Construction (AEC) community who joined us in celebrating the high school students' designs and achievements We would also like to thank those who judges and mentored the students. Without your help, this event would not be possible.

This year, we received just over 200 student projects making it twice as many submissions as last year Pictured below are the first, second and third place winning submissions for the 'Dead Pool' Challenge: Christopher Martin, Ethan Hibler, and Micah Smith

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PAST EVENTS PAST EVENTS

Carlos was featured in the Las Vegas Sun this week as a guest columnist. Our Executive Director shares how Southern Nevada's architects and developers are helping to create a more sustainable and resilient future for our region.

He highlights some of the innovative projects and initiatives that are transforming the built environment and enhancing the quality of life for our communities He also calls for more collaboration and investment in green design and construction to address the challenges of climate change and water scarcity.

Read the full op-ed by clicking here.

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Carlos Fernandez Executive AIA Las Vegas | AIA Nevada

WELCOME BACK TO NCARB

For a limited time, NCARB is waiving reactivation fees for anyone who has let their NCARB Record and/or Certificate lapse, as well as the application fee for the NCARB Certificate. Inactive Certificate or Record holders will only need to pay the renewal fee to reestablish their account, saving up to $1,235 in reactivation fees.

From May 1 – June 30, 2023, architects can reactivate their NCARB Record/Certificate for just $250, and licensure candidates can reactivate their NCARB Record for just $85.

The following groups are able to take advantage of the Welcome Back opportunity:

Architects who have let their NCARB Certificate lapse

Architects with an inactive NCARB Record who have never held an NCARB Certificate

Licensure candidates with an inactive NCARB Record

This offer does not extend to current NCARB Certificate holders or licensure candidates with an active NCARB Record however, licensure candidates who keep their NCARB Record active while pursuing a license always get their first year of NCARB certification free. More information can be found here on the NCARB website: https://wwwncarborg/welcome-back-to-ncarb

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AIA LAS VEGAS CONTINUING EDUCATION LUNCHEONS

AIA LAS VEGAS NEWS AIA LAS VEGAS NEWS

LIVE AND IN PERSON

AIA CONTINUING EDUCATION LUNCHEON HOSTED BY JD STAIRS

Last month, Jonathan Webster of JD Stairs hosted AIA at their office to present "Designing Safe, Code-Compliant, Residential Stairways (HSW)"

If you are interested in providing a Virtual, Hybrid or In Person AIA LasVegas CE Luncheon, Click here for more information

AIAU courses are rigorously curated and target your professional success no matter where you work in the industry. Earn LUs online anytime.

CLICK HERE FOR MORE INFORMATION ON AIAU'S

COURSES

Jonathan provided a Q&A, and after the presentation, took everyone through their shop. Thank you JD Stairs for the class and tour!

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The AIA 2030 Commitment sets ambitious achievable targets for carbon reduction

leveraging your influence in the design process By signing on, you can access the best practices and comparative tools to track your performance

ARCHITECTS HAVE THE POWER TO CREATE A SUSTAINABLE FUTURE

The 2030 Commitment enables firms of all sizes to advance energy-efficient and resilient design approaches while elevating their practice, boosting their profile and saving money for clients

SAVE ENERGY, SAVE MONEY

A typical 2,500 square-foot single-family home in Mobile, Alabama designed to perform 70% better than the 2030 baseline would yield the following approximate annual savings.

• 226 MWh less energy

• $2,050 in energy cost

• 9 metric tons of CO2e reduction

BUILDINGS GENERATE NEARLY 40% OF ANNUAL GREENHOUSE GAS EMISSIONS

DESIGN PRACTICES HAVE THE GREATEST IMPACT ON BUILDING ENERGY USE

JOIN THE MOVEMENT NOW! AIAORG/2030 COMMITMENT

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DESIGNING COMMUNITY

Knit believes architecture can elevate and transform lives, fostering community wherever we live, learn, work and play.

knitstudios.com

CSN Betty Engelstad School of Health & Sciences 2021 AIA Nevada Citation Award Winner
Every bank has business accounts. Ours come with accountability. PROUD SUPPORTER OF AIA Las Vegas WELCOME NEW MEMBERS! Tonya Johnson - Capital West Jay Allred - Rustoleum ALLIED Join the AIA team! CLICK HERE for information on how to become a member of AIA Las Vegas! 118 8 MEMBER ANNOUNCEMENTS MEMBER ANNOUNCEMENTS

TSK RECOGNIZES WENDY SUN

Wendy Sun, Director of Operations for TSK was recognized by Greenspun Media Group and Las Vegas Inc as one of the Women Inspiring Nevada for 2023.

She was recognized along with the Mayor of Henderson, the North Las Vegas Chief of Police, the Las Vegas Fire and Rescue Assistant Chief, the Director of the Henderson Symphony Orchestra, the COO of Fontainebleau Las Vegas, VP of Optum, CEO of Lexicon Bank, and the CEO of Junior Achievement of Southern Nevada

DLR GROUP NAMES BOB BINDER SOUTHWEST REGION LEADER

DLR Group CEO Steven McKay, RIBA, recently announced that Principal Bob Binder, AIA, has been named the firm’s new southwest region leader. Binder will manage the operations of a $40 million design practice and 175 design professionals in the Colorado Springs, Denver, Las Vegas, Phoenix, and Tucson offices.

Binder's business acumen and commitment to design excellence make him the perfect fit for this leadership role. As region leader, he will partner with global discipline and sector leaders to develop the firm’s annual business plan and its strategic implementation in the Southwest He joined the firm in 1995, and brings a wealth of experience to the position, having worked in DLR Group's Denver K-12 Studio for 20 years before moving to the Higher Education Studio in 2015

119 9 MEMBER ANNOUNCEMENTS MEMBER ANNOUNCEMENTS

JOIN AN AIA LV COMMITTEE

AIA Las Vegas COTE Committee

Chair: Rick Van Diepen, AIA rick@GRNVision com

Virtual Meeting 1st Thursday of each month at 11:30am

AIA Las Vegas Affordable Housing Committee

Co-Chair: Monica Gresser, AIA monica@BRAZENarchitecture com

Co-Chair: David Kim, AIA dkny@alum mit edu

Virtual Meeting 2nd Tuesday of each month at 5:00pm

AIA Las Vegas Allied Members Committee

Chair: Kayleigh Hasshaw khasshaw@tjkengineers.com

Virtual Meeting 4th Wednesday every other month at 9:30am

AIA Las Vegas Government Affairs Committee

Chair: Chris Lujan, AIA clujan@tska com

Virtual Meeting Schedule 1st Wednesday of each month at 4:00pm

AIA Las Vegas Justice, Equity, Diversity and Inclusion Committee

Co-Chairs: Melvin Green, AIA melvin@kmearchitects com

Sydney Katz, katz@spkatz com

Virtual Meeting 4th Thursday of each month at 4:00pm

AIA Las Vegas Education Outreach Committee

Chair: John Torpey AIA jot751@aol com

Virtual Meeting 4th Tuesday of each month at 1:00pm

AIA Las Vegas Women In Architecture Committee

Chair: Monica Gresser, AIA monica@BRAZENarchitecture com

Hybrid Meeting 4th Tuesday of each month at 4:00pm

AIA Las Vegas UNLV School of Architecture Committee

Chair: Glenn Nowak, AIA glenn nowak@unlv edu

Virtual Meeting 4th Tuesday of the month at 10:30am

AIA Las Vegas EPYAF Committee

Chair: Wellbe Bartsma, AIA wellbe bartsma@gensler.com

Virtual Meeting 2nd Tuesday of each month at 3:00pm

AIA Las Vegas Urban Sketchers Committee

Chair: Eric Roberts, FAIA ericr@knitstudios com

Virtual or In Person Meeting 2nd Saturday of each month at 10:00am

AIA Nevada Small Firm Exchange

Chair: Anne Johnson, AIA anne@sparkflightstudios.com

Meeting Schedule TBA

No need to RSVP

You should bring your own sketch supplies Don't forget some water and something to sit on A hat, jacket, sunglasses and sunscreen are a must.

Contact Eric with any questions: 702-498-3658

Cactus Joe's 12740 Blue Diamond Las Vegas, NV 89161 Time: 10 am - 12 pm

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URBAN SKETCHERS - SATURDAY, JUNE 17TH

EP/YAF FIRM CRAWL SERIES

SmallFirmExchange SFX

MISSION:

The mission of SFx is to "advance the mutual interests of architects practicing in small firms" with three objectives and guided by a theme of Diversity, Equity and Inclusion (DEI).

SFx Additional Resources:

-SFx First National Newsletter

-Community Home

For more info go to - AIA org/sfx

We are always looking for volunteers

Please email sparkflightstudios@gmail.com

Small firm = Less than nine (9) employees

YOURSMALLFIRMCONNECTION

Thank

Allied Member Committee's Expert Panel

Thursday, June 8th 8:30am - 10:00am

Breakfast will be provided Register here

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you to Cuningham for hosting us 5/31 for our second firm crawl!

Affordable Housing Committee

ItwillfocusonStaffing,Recruiting,andRetention.Moderator:Mark Johnson;withpanelistsAngelaSBigotti-Chavez,AIA,AnneJohnson,AIA, NCARB,LEEDAP,andGregErnyFAIA,NCARB

Tune in on Tuesday, June 5th at 5:00pm to hear from our special guest: Audra Hamernik, President and CEO of Nevada HAND. This is a great opportunity to learn from a leader in affordable housing and to network with other professionals who share your passion

MIKE SCHWOB, PhD, PE 702.677.8108 schwobacoustics com Architectural Acoustics Mechanical System Noise Mitigation
Vibration Analysis & Mitigation Field Testing & Measurement DON’T FORGET WHAT YOU CAN’T SEE. YOURSMALLFIRMCONNECTION Savethedate!
willbehostingthisjointprogram: TheBusinessofArchitecture
NFPA 72 Speech Intelligibility (STI) Modeling Auditoria & Performance Venue Acoustics
5:30pmonTuesday,June27th AIANevadaFellowsForum+NevadaSFx
SmallFirmExchange SFX 22 22 COMMITTEE NEWS COMMITTEE NEWS

The School of Architecture celebrated end-ofyear book and medal award recipients (middle photos)

We will have a fall semester ceremony for scholarship award winners (to be announced).

Dr Jung-Hwa Kim (Landscape Architecture) was awarded the 2023-2024 Andrew W. Mellon Foundation Fellowship

Thank you to GRN Vision for sponsoring a Community Integrated Graduate Assistantship

And thank you to all firms that hire UNLV School of Architecture students and alumni. The Clinical Internship is an essential component of the curriculum and integral to the path toward licensure

For questions about internships or if you would like to host a construction site visit for students, please contact glenn.nowak@unlv.edu.

Join us in congratulating the UNLV School of Architecture spring 2023 graduates!
Associate Professor Joshua Vermillion (Architecture) was featured in an article by Parametric Architecture about Artificial Intelligence and Machine Learning in Design (bottom left).
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We all have a good laugh at someone's embarrassing auto-correct typo (or maybe you've turned red by one of your own) But carefu concise writing that communicates exactly the intended message is critical, especially when the consequences for miscommunication are considerable. In the old days, poo communication could be blamed on bad handwriting. That's not an issue today since almost everyone types instead. But careles writing that is ambiguous, wandering, jargon laden, or peppered with typos, is the new bad handwriting--and also just as unreadable

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REVOLUTION ENGINEERING MECHANICAL ELECTRICAL, PLUMBING DESIGN

University of Southern California Architecture: The seventeenth annual BIM conference will be taking place online, live via Zoom, this year! They have set up a series of two sessions with three speakers each and 10 BIM BOPs!

On Friday, June 9th, there will be multiple lectures and sessions You can view the full schedule of programs on our website or by clicking the image above This event series is free to attend! Register for the Zoom sessions by clicking here

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Our Allied Members

committees

Allied Members Committee meetings are the 3rd Wednesday of the Month at 9:30am.

code consulting
consulting
accessibility
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protection reports
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fire
construction
re protection system inspection and testing baltimore | denver | las vegas | los angeles | nyc | phoenix you design amazing spaces. we ensure their safety. +1.702.953.9436 terpconsulting.com SUPPORT AIA ALLIED MEMBERS
are
to the design community of Nevada and they
it by
the AIA through advertising,
and
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committed
show
supporting
sponsorships
service on
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NEW CODES EFFECTIVE IN CITIES OF LAS VEGAS AND HENDERSON

The City of Las Vegas and the City of Henderson adopted the following new construction codes, with an effective date of March 23, 2023:

International Building Code 2021

International Fire Code 2021

International Wildland Urban Interface Code 2021

All permit applications received on March 23 or later must comply with the new codes. This includes but is not limited to any multifamily construction, commercial construction, walls, carports and pool permits, and IBC based standard plans. Incomplete applications received prior to March 23 must be made complete prior to adoption date or may be required to comply with the new codes.

More information:

Las Vegas Building & Safety Dept

Henderson Building & Fire Safety Dept

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CALL TO ACTION CALL TO ACTION

A memo from A memo from Sarah Dodge, AIA Senior

All members are encouraged to write to their Members of Congress (using our Action Alert shown in All members encouraged to to their Members of Congress (using our Action Alert shown the memo) to ensure action on the issue and co-sponsorship of the new House and Senate bills the memo) to action on the issue and co-sponsorship the new House and Senate bills (S.866/House: TBD). (S.866/House: TBD).

Lookback(Priorto2023):

Previously,fortaxyearsbeginningonorbeforeDecember31,2021(2021 calendaryearsandearlier),R&Dexpensescouldgenerallybedeductedas incurredfortaxpurposes Currently,fortaxyearsbeginningonorafter January1,2022(2022calendaryearsandlater),R&Dcostsmustbe capitalizedandamortized Theamortizationperiodisgenerallyfiveyears forU.S.-basedR&D,and15yearsforforeignR&D.IfyouaredeductingR&D expensesforyourfinancialstatements,thisnewcapitalization requirementwillresultinanunfavorablebook/taxdifferencein2022 Note thatthesecapitalizationrulesapplyregardlessofifyouclaimanR&Dtax credit TheR&Dassetthatiscapitalizedisdeemedplacedinservice halfwaythroughtheyearandfollowsstraight-linedepreciation NewLaw’sEffectonR&DTaxCredit

TheTCJAmadeaconformingamendmenttoSection41(d)(1)(A)todefine “qualifiedresearch”asresearch“withrespecttowhichexpendituresmay betreatedasspecifiedresearchorexperimentalexpendituresunder section174”Previously,taxpayerswereabletoclaimSection41taxcredit forexpendituresthateitherqualifiedunderSection174orwerededucted underIRCSection162as“ordinaryandnecessary”businessexpenses Now, withthechangeinthedefinitionof“qualifiedresearch,”taxpayersmust classifythoseexpensesunderSection174toreceivetheSection41credit ThischangewillrequireagreaterfocusonvalidatingSection41 expendituresclaimedas“specifiedresearchorexperimental expenditures”underSection174 TheTCJAalsomadeaconforming amendmenttoIRCSection280C,whichpreventsadoublebenefitby disallowingdeductionsfortheportionofotherwisedeductiblequalified researchexpensesequaltotheamountofthecreditdeterminedunder Section41(a) Foramountspaidorincurredintaxyearsbeginningafter December31,2021,Section280C(c)providesthatnodeductionisallowed forthatportionofqualifiedresearchexpensesotherwiseallowableasa deductionforthetaxyearthatisequaltotheamountofthecredit determinedunderSection41(a) Thisresultsinadollar-for-dollarincrease intaxableincomefortheamountofcredittobeclaimed

ChangeinAccountingMethod

If you have been impacted by the policy change, you are encouraged to share your story by contacting Sarah Dodge (sarahdodge@aia.org) for follow-up if you are interested in being featured in an op-ed.

Thechangetoamortizationconstitutesachangeofaccountingmethod fortaxpayersthatpreviouslydeductedR&Eexpenditures Thechangewill bemadeona“cutoffbasis,”asonlyexpensesfortaxyearsbeginningafter December31,2021,mustbeamortized Taxpayerswillnotberequiredto makeanIRCSection481adjustment TheIRShasyettoreleasenew proceduralguidancespecificallyaddressinghowtaxpayersmustcomply withthenewrule,anditisunclearatthistimewhethertaxpayerswillbe requiredtofileanApplicationforChangeinMethodofAccounting(Form 3115)

AIA’sMostRecentEngagementontheIssue:

Thischangestiflesinnovationandisnotbeingwellreceived InDecember 2022,AIAsentaletertotheHillcallingonthemtoaddresstheissue(see linkabove) Unfortunately,the2022year-enddealthathadbeencrafted byCongresstocorrecttheissuefellthrough AIAalsoissuedamemoand actionalertonMarch7toallAIAmembers,callingonCongresstotake immediateactionontheR&Dissue Thatmessagewassenttoyoudirectly fromAIA’sGovernmentAdvocacyCommiteeChairKevinHolland,FAIA Sincethen,abipartisanbilltoaddresstheissuewasreintroducedinthe Senate:theSenatebillistheAmericanInnovationandJobsAct(S 866) andtheHousebillnumberisnotyetavailable Thebillreintroductionisa goodfirststep,butthereismuchmoretodo,somemberactioncould makeadramaticdifferenceinhelpingourprogresstogetthisfixed

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CONFERENCE-ONLY ACCESS TO ONE OF THE WORLD’S GREATEST CITIES

Experience San Francisco on an intimate scale through A’23 tours. You’ll get conference-only access to San Francisco’s best architecture and architecture firms, plus perks the public doesn’t get Hurry, tours are already selling out!

Register
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APPLY TODAY!

2024-2026 AT-LARGE DIRECTOR ON THE AIA BOARD OF DIRECTORS

The Strategic Council annually elects one (1) At-large Director to the AIA Board of Directors. There is broad discretion in electing this At-large Director, but in no event shall fewer than two-thirds of the Atlarge Directors elected by the Strategic Council and serving on the Board at any one time be Architect members.

Nomination packets must include:

Nominee’s letter of interest, addressed to: Neal Angrisano, AIA Chair, 2023 Council Best Practices Committee

Elections Subcommittee

Nominee’s resume

Letter of support from at least one current Council member

Supporting materials as desired (NOTE: AIA National staff is prohibited from providing letters of support)

Responses to following questions (NOTE: 250-word limit per question):

How will you apply your perspective and experience to advance the goals of the AIA Strategic Plan?

How will you ensure that the AIA enacts impactful change related to justice, equity, diversity, and inclusion within the profession?

How will your service on the Board will grow awareness of the value of the profession and prosperity for AIA members?

All materials must be compiled into one PDF for submittal The total packet length may not exceed 10 pages

Deadline for submissions: All materials for either position must be emailed to StrategicCouncil@aia.org as one compiled PDF by 12:00pm ET, Monday, June 26, 2023.

Interested individuals may submit a letter of candidacy and supporting materials on their own behalf or offer the nomination of another candidate.

32 32 AIA NATIONAL NEWS AIA NATIONAL NEWS
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