SmallFirmExchange SFX

from AIA Las Vegas BLUEPRINT - June 2023

DESIGNING COMMUNITY

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

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

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.

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

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.

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

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

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!

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.