AIALASVEGAS.ORG
BY JAMES HORVATH, AIA
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
11 WELCOME WELCOME
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,
Taryn Kole Assistant Director of Operations
AIA Nevada | AIA Las Vegas
3 3 MEMBER SPOTLIGHT MEMBER SPOTLIGHT
www.bwaltd.com LAS VEGAS • MINNEAPOLIS SEATTLE • NEW YORK 702 940 0000
SPECIAL ANNOUNCEMENT SPECIAL ANNOUNCEMENT
BY CARLOS D. FERNANDEZ
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
7 7
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
D
Director
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.
112 2 AIA LAS VEGAS NEWS AIA LAS VEGAS NEWS
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
113 3 AIA LAS VEGAS NEWS AIA LAS VEGAS NEWS
114 4 AIA LAS VEGAS NEWS AIA LAS VEGAS NEWS
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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116 6 AIA LAS VEGAS NEWS AIA LAS VEGAS NEWS
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
20 20 COMMITTEE NEWS COMMITTEE NEWS
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
21 21 COMMITTEE NEWS COMMITTEE NEWS
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).
24 24 UNLV SOA UPDATE UNLV SOA UPDATE
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
25 25 COMMUNITY NEWS COMMUNITY NEWS
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
fi
fi
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
management
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
26 26 COMMUNITY NEWS COMMUNITY NEWS
committed
show
supporting
sponsorships
service on
27 27 COMMUNITY NEWS COMMUNITY NEWS
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
29 29 COMMUNITY NEWS COMMUNITY NEWS
CALL TO ACTION CALL TO ACTION
A memo from A memo from Sarah Dodge, AIA Senior
Sarah Dodge, AIA Senior Vice-President of Advocacy & Relationships
Vice-President of Advocacy & Relationships
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
30 30 AIA NATIONAL NEWS AIA NATIONAL NEWS
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
31 31 AIA NATIONAL NEWS AIA NATIONAL NEWS
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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AIA Contract Documents Real projects start with the industry standard Before they broke ground, BHG Design ensured they were protected with AIA contracts. Learn more at aiacontracts.com HIRING AND WANT TO POST A JOB TO AIA LAS VEGAS SOCIAL MEDIA, WEBSITE, AND NEWSLETTER? CLICK HERE 34 34 CLASSIFIEDS CLASSIFIEDS
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