A Lunchtime Rant: Ohm on the Range

userpic=divided-nationEarlier today, a politically conservative friend of mine posted the following cartoon from Legal Insurrection:

Sourced from https://legalinsurrection.com/2018/01/branco-cartoon-love-trumps-hate/
 

My initial reaction is the situation pictured will be about as successful as the “Hate Obama/Clinton” strategy was for the Republicans in 2016.

I’ll let that sink in a minute.

But seriously, the picture highlighted a problem and perception that I have with our progressive, resistance movement. Far too many of us are just as knee-jerk in our hatred of Trump as the Conservative side was of Obama. Look at the memes from groups like Occupy Democrats making fun of Trump. Look at the posts on Pantsuit Nation with people in fear of Trump. As you read memes from our progressive groups, ask yourself if they are the same types of memes you might be seeing from the Conservative side against Obama or Hillary. Hell, you’re still seeing them from that side against Hillary.

An aside to any Conservative reading this: We’ve given up on Hillary; you should too, and let her fade back into the historical record.

We are better than that. I like to think that liberals and progressives are well educated and critical thinkers (which is why we’re liberals and progressives). I like to think that we have in-depth knowledge of the issues; that we take the time to learn the nuances and complications before we tweet. We shouldn’t need to sink to sophomoric name calling, fat shaming, slut shaming, ad hominem attacks, and all the other silliness that I see.

The issues in the upcoming elections are critical not only to our nation, but to the world. They are complicated issues — health care, climate change, treatment of women and minorities, religious freedom, equality, economic class warfare, and much more. I like to believe we have the better positions. I like to believe that we can represent and discussion those positions, and win based on the strength of our arguments — even in the face of conspiracy theorists. Certainly, in a fact based discussion, we can demolish Trump’s position and expose them for what they really are, and who they do and do not benefit.

If our platform for 2018 and beyond is simply hatred of Donald Trump, we’ve lost. We’ve let partisanship eclipse our intelligence and common sense. Let’s win the upcoming election season not by dropping down to the level of hatred, but by rising up to the level of intelligent political discourse where we take the time to listen to the other side, and use our intelligence and critical thinking to refute their arguments and to convince them of the correctness of our positions.

Hatred never wins. Well, except when you manipulate the electoral college and district boundaries.

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Where The Shutdown Blame Lies

userpic=divided-nationThroughout the day, I’ve been reading posts trying to place the blame for the looming government shutdown. The Republicans blame the Democrats for holding up the bill because of DACA. The Democrats blame the Republicans for not passing a bill, given they are the majority party. Where does the fault really lie? Hint: It has nothing to do with DACA, and everything to do with Congress — in particular, Congress not doing their job.

The US Office of Budget and Finance has a great infographic on the budgeting process. In short, Congress is supposed to develop a budget and appropriations bill well before the start of the government fiscal year on October 1. This bill should be one that can pass both houses with appropriate majorities — meaning that it must represent bi-partisan goals and compromise. Neither side gets 100% of what it wants, but can live with the results. It must be something that either the President can sign, or Congress can override the veto.  When this happens by the start of the fiscal year, there are no government shutdowns. Money is appropriated, Federal agencies can operate, they can do appropriate long range planning, and things run smoothly.

When the majority party FAILS to do its job — that is, fails to pass budget and appropriations bills on time and get everyone on board, then continuing resolutions become necessary. This keeps the funding going at last year’s levels for a short period while they supposedly are finishing the budget. We are now on our second or third continuing resolution, and they are attempting to pass another one.  Further, this ends up costing the government more in terms of wasted time, inability to plan ahead, in ability to purchase ahead for a discount. Congress failing to do its job costs you, the taxpayer, more.

So when placing the blame, remember that the entire need for a continuing resolution goes back to the majority party not doing their simple job of passing the needed budget and appropriations bill. It means the President failed to work with all parties to reach concensus. It means that the Speaker of the House and the Senate Majority Leader failed to negotiate a compromise in the overall interest of the nation, as opposed to just their party. And since the President, Speaker, and Majority Leader are from the same party, there’s only one party to blame: The Republicans, for not doing their constitutionally-mandated job.

Remember also that it is the Republicans that have conditioned us to expect budget bills to be late, to hold up appropriations threatening shutdowns, to say they are against deficits but then pass tax bills that increase the deficit. It is the Republicans that continually “kick the can” down the road when they don’t want to face an issue and do their job: be it establishing a realistic budget that might be balanced, or hiding the deficit inherent in “temporary” tax fixes for individuals but permanent fixes for corporations.

P.S.: Both sides will be trying scare tactics with the shutdown, claiming social security checks or welfare checks won’t go out, or soldiers won’t be paid. That’s not true. Here’s what won’t shut down:

  • Programs that don’t require annual appropriations. That group, which includes Social Security, Medicare and other so-called entitlements, continue without interruption.
  • Those entailing functions “necessary to protect life or property.” Law enforcement, the military, intelligence agencies and foreign embassies all will stay open.
  • Some programs that have other sources of money that will allow them to function for a while. Courts, for example, can spend money they have collected through fines and fees, funds that would allow them to keep functioning for a while.
  • The U.S. Postal Service. It’s a quasi-independent entity and does not depend on annual appropriations, so its business will continue as usual.

What does shut down? Parks, non-essential services, and such. Who gets hurt? The middle and low income contractors, who don’t get paid. The people to whom the government owes money. Taxpayers, who can’t file returns or get refunds.

Now you know.

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Girth Certificate? Really?

userpic=trumpEver since the report came out on the President’s health, the liberal groups I read have been in an uproar? “How could it be true”, they ask. “They’ve got to be lying about his weight — I demand to see a girth certificate“, they jest, while posting pictures comparing the President to athletes.

C’mon folks. As they say, “get a life”. This is a distraction, a diversion. There are more important things to focus on. Consider:

  • Does it really make a difference if the President is obese, other than to make fun of him? They say, when he sits around the White House, he sits around the White House.
  • As for mental health: Be careful what you ask for. Although a President with mental impairment does make a case for invoking clause 4 of the 25th Amendment, that likely wouldn’t happen anyway, and I hope you’re not wishing that the leader of the free world is crazy. Perhaps you’re scared that maybe he isn’t crazy and knows exactly what he is doing. I find that a lot scarier, given what he is doing. Further, passing a mental acuity test doesn’t mean he has the right skillset to be President, or that he has sound judgement, which is different than smarts. Mental tests don’t judge personality issues or things like self-aggrandizement or narcissism.

As I noted, the health issue is a diversion, a focus of our attention away from issues like DACA, the President’s racism, and the potential illegal, impeachable acts that are being investigated by Mueller. Don’t let yourself be distracted.

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I Can Deal With The Shit, It’s The Farts That Wear Me Down….

userpic=trumpOne of my favorite quotes from William Mulholland serves as the title of this post, “I can deal with the shit, it’s the farts that wear me down.”. He said it about endless lawsuits over the LA Aqueduct construction, but it equally apropos to the current shitstorm in Washington DC.

Folks: The issue isn’t whether Trump said shithole or shithouse, or that he used profanity at all. Listen to the Nixon tapes. He swore. The issue is the racism underlying what he said. I had a link that explained this well in a recent post. In short, he was indicating that people from a particular region — predominately black and brown — were not welcome in the US, while people from another region — predominately white — were. That’s racism. He wasn’t looking at individuals and their particular skills, health, or other attributes. He was making a blanket statement based on stereotypes of origin.

What prompted me to write this post was another article I saw today exploring how Trump is serving to make explicit the formerly racist subtext, and how a particular segment is responding to those dog whistles. It had a particularly cogent conclusion that bears repeating:

It’s possible to take a “rule of law” attitude toward unauthorized immigration while welcoming legal immigrants (though most Americans who are exercised about the first also oppose the second). It’s possible to support lower legal immigration, on balance, to the US, without caring much about where those immigrants come from.

It’s possible to support “merit-based immigration” as a way to affirmatively select each individual allowed to settle in the US, and oppose forms of immigration — including family-based migration, humanitarian migration, and the diversity visa — that have any criteria other than an individual’s accomplishments.

The problem is that some of the people who espouse all those attitudes are consumed, at heart, by the fear that the America they know is being lost or in danger of being lost. They believe that America has a distinctive and tangible culture, and that too much immigration from cultures that are too different will dilute or drown it; they may even worry about a cultural “invasion.”

This is an anxiety born of xenophobia. It accepts as a premise that people who come to America from certain places “don’t assimilate,” and concludes that there are some groups of people who cannot ever be fully American.

The policy aims of restrictionism can be negotiated and legislated — even as the extent to which they’re underpinned by racism will inevitably be part of the debate. It’s almost unimaginably hard to figure out a way to “end chain migration” that would both pass Congress and avoid a collapse of the immigration system, but it’s still a discussion that can happen.

You can’t negotiate with people who believe that an America that lets in people from “shithole countries” isn’t the America they know or love. Either America is a nation of immigrants or it is a nation of blood and soil.* It cannot be both.

To me, in the end, it is a question of power. Why won’t Puerto Rico be admitted as a state? Because it would vote Democratic, and thus dilute Republican power. That’s a political equation that goes back to the Civil War, where a slave state could be admitted only if paired with a free one for balance. Similarly, why don’t the Republicans want to admit minorities? Because they believe they would vote (when they become citizens) in such as way as to dilute their power base, in such a way that is a threat to the caucasian male privileged leadership positions they possess. And thus, racism and hatred of the other are embraced because it keeps them in the swamp. Drain the swamp? Hell, they are the swamp.

If you want to get rid of the swamp, the answer is not to drain it, but to dilute it with fresh water. Bring in new blood, new ideas, and embrace the diversity of thought and solutions. Try things that haven’t been tried. That is what immigration — from all over the world — brings to this nation, and we have shown with our growth the power that diversity can bring.

————————
From Wikipedia: Blood and soil (German: Blut und Boden) is a slogan expressing the nineteenth-century German idealization of a racially defined national body (“blood”) united with a settlement area (“soil”). By it, rural and farm life forms are not only idealized as a counterweight to urban ones, but are also combined with racist and anti-Semitic ideas of a sedentary Germanic-Nordic peasantry as opposed to (specifically Jewish) nomadism. The contemporary German concept Lebensraum, the belief that the German people needed to reclaim historically German areas of Eastern Europe into which they could expand, is tied to it. “Blood and soil” was a key slogan of Nazi ideology.

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Legal Immigration and Racism

userpic=trumpIn the aftermath of Trump’s “shithole” comment, aboth Neo-Nazi’s groups and those who want to reduce legal immigration are celebrating. Why? Because the dog-whistle of “merit-based” legal immigration that Trump is championing is implicitly racist, and allows them achieve racist goals while deluding the public.

Don’t think Trump’s comments were racist? Do you believe they were just talking about bad countries? You’re wrong. Trump’s comments are clearly racist, talking in a blanket sense about all people coming from a particularly country. Further, it just so happens that the people coming from countries that Trump likes are white and economically advantaged, and those coming from countries that Trump places in the “shithole” category are brown and black, and economically disadvantaged. It may not be explicit to you, but it still is racism and it still is classism and it still is elitism.

Why do I care about this? Why do I — a well educated, white man (three things going for me in this administration) care? Because I’m Jewish, and the exact same view of “shithole” companies were used to justify not admitting Jews to the US — and essentially sentencing them to death. Because Jewish immigration to the US used the exact same approach of bringing over family members to save other Jews. It was these family members that enabled the immigrants to start new businesses and use their family as workers to grow the business, giving us many of the largest businesses today.

Those arguing for a move away from “chain” immigration and immigration lotteries to a “merit-based” approach ARE being implicitly racist, in the same way that many companies hiring policies are implicitly unequal and work against diversity. The “merit” based approach is one that selects for economic advantage, and economic advantage is often clustered in first world “white” countries, and for male leaders. Economically disadvantaged people — primarily minorities and women — don’t have the means or opportunities to acquire the “merit” based skills. Those escaping as refugees from the Middle East, Central Asia, Africa, Central America, South America, and East Asia are dealing with war and poverty, and don’t have the same opportunities for higher education. It is the exact same implicit education that kept blacks and minorities down, when they were in school districts that didn’t have the funds to educate and prepare them for college, and so they were considered less skilled — when they just economically had fewer opportunities.

This is why the neo-Nazis celebrate these views: because they advance white people, and work against people of color.

But having fewer skills does not mean the people are any less intelligent, or have any lower of a work ethic. It just means they had less advantage. Given the opportunity to work and to learn, people from any country succeed spectacularly. Often, in fact, it is the least disadvantaged that do more, because they have the most to gain.

Diversity is vital to the US. This episode of Reply All does a great job of explaining why. Diversity gives us different ways  of thinking. Different ways of problem solving. It gives us new ideas. It gives us new energy. Diversity is what makes America strong.

Lastly, think about the other implicit problem: Why does the “Party of Trump” want to reduce people coming in from what they call “shithole” countries — which is essentially reducing legal hispanic and black immigration? Because those immigrants, if admitted legally, will work towards citizenship. As more and more blacks and minorities get the power of the voting box, what does that do to the power of the base that is electing people like Trump? What does that do to the country? Answer: It is the same thing that Israel is fighting against as the number of Arabs and non-Jews in the country grows. Loss of Power. The “Party of Trump” (and I use that term because I don’t believe all Republicans agree with Trump) saw the election of Barack Obama as a sign that the minorities they hate are winning, and if mobilized, have the power. They expertly, and with outside help, manipulated the environment in 2016 to get the minority coalition to see the Democratic candidate as “not one of them” and against their interests, and got them to stay home. The combination of minorities staying home in 2016, combined with a whistles to constituencies that had stayed away from the ballot box, gave Trump the election. Now that they are in power, they don’t want to dilute that power, and will do anything to preserve it. False news, propaganda, distractions, and fighting immigration — legal or not — are just tools in that battle.

This country was started by people fleeing economic and religious persecution. It was founded on principles of freedom and equality (never mind the slave trade behind the curtain). It grew on the backs and the hard work of immigrants — Jews, Irish, Italians, Eastern Europeans, Chinese laborers, slaves, and others — who were not asked about their merit (only that they were healthy). It grew even stronger as they brought in their families, cementing their ties to this country, keeping money in this country, and building businesses in this country. Immigration and diversity is American’s strength and America’s bedrock, not something to be feared.

</end rant>

 

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Transitive Hate

userpic=trumpDo you remember how, in high school, you learned that if a=b and b=c then a=c? Do you remember learning that what you say is important, because your words often reflect your innermost beliefs? Today, you need to put that learning into action.

I do not care where you are on the political spectrum. I do not care what your personal position might be on financial, immigration, or any of the myriad policy discussions floating around right now. If you do not believe that your Senator or your Congresscritter must push for a resolution to censure, condemn, or otherwise reprimand the President for his language today, then you are guilty of holding the same racist, sexist, and hateful beliefs that are espoused by this man.

We’re all aware of the President, on tape (before he was President) talking about how he behaves towards women.

We’re all aware of the President, on tape (during the campaign) mocking the disabled.

We’re all aware of the President saying America is “going to hell” because the NFL defended openly gay player.

We’re all aware of what happened in Charlottesville, where he implied support for the antisemitism of the marchers.

But today … today …  Growing frustrated while discussing immigration with lawmakers in the Oval Office, President Trump suddenly asked why people from “shithole countries come here” — referring to people from Haiti, El Salvador, and African nations. He also asked why more people from Norway don’t come here. (ref: Buzzfeed, Vox, Los Angeles Times)

Just unpack that. We need more white Nordic people. We need fewer people that look like shit (i.e., coming out of a shithole, i.e., brown and black). That is so incredibly racist, especially in this day and age. It harkens back to the worst of America — the treatment of the Irish, Italians, Jews, and other minorities. It harkens back to the attitudes used to incite Germany against foreigners and those who are not Christian. It is language that in multi-cultural American must be universally and soundly condemned. This is not how our President talks. This must not be how our President thinks. The President is not the President of White Christian American, but of all America, and he is bound by law and oath to follow the principles of equality enshrined in our Bill of Rights.

The President’s speech is not an impeachable offense. However, offensive speech demands a response, rebuttal, and accountability. Every American must demand that their representative introduce / publicly support a resolution stating that such speech does not represent America, and is not appropriate to be said by a President of this nation. It must say that such speech — from the President — is unacceptable, and does not reflect the views of Congress or America.

Any representative or senator that does not condemn what has been said, by the law of transitivity, in my eyes is considered to hold the same view. I hope that you view them similarly, and that on election day (if not before) you remember this behavior.

[ETA, with a hat tip to Jay L.: This echoes what I say above, as well as giving the background of why censure is the appropriate response.]

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2017: In Which “The Me Generation” Earns Its Name

userpic=trumpAs I look back at 2017, not surprisingly, I’m dismayed by … Donald Trump. That’s probably not a surprise. Trump is a salesman in every sense of the word — and a great one at that — promising a lot of stuff to a lot of people. They buy the car and drive off the lot, satisfied in the deal they received. Only a few months after buying the car they discover it was held together by spit and duct tape, and that the promises weren’t quite what they seemed. This tax bill will be a great example of that. A large number of people — primarily those in areas that didn’t support Trump — get hurt immediately. Others benefit, but only for a few short years because their benefits expire after Trump leaves office. Why do they expire? Because without the expiration, they will balloon the deficit to unacceptable levels (this being done by the party that supposedly was against deficit spending). Other benefits — significant cuts for businesses, and especially for businesses where Trump is doing business — will be permanent.

Trump’s approach on what to do in office appears to boil down to the following:

  • Do anything he can do to undo Obama’s legacy. If Obama did it, he wants to undo it, whatever “it” is.
  • Do anything he can to please his most rabid and strongest base, the people that adore him unquestionably. That means acting in ways that reinforce what they do and what they believe, and constantly dog-whistling messages to them.
  • Do anything he can to please his Republican-party donors and benefit himself personally, as his biggest donor.
  • Do anything he can — in the short term — to make it appear as if promises were fulfilled. If those go away later, that’s someone else’s problem — someone else to blame.

Although he touts “Make America Great Again” (a slogan he trademarked), his actions do not fulfill those words except in the eyes of “America First” Americans. In the eyes of the rest of the world, he is a laughingstock, and he is reducing America’s stature. He is permitting non-democratic countries to become the world leaders, especially China. He is playing to the hands of thugs and dictators, and arguably increasing the risk of war. But within America, America is great if you say it is and act like it is, and downplay any attempts to tell a different story. That’s a propaganda win.

It has also been a win for selfishness. Our society has become increasingly selfish. From the growth of the selfie and the focus on MEEEE in the picture (and away from the others in the world we love), to a tax plan that people only look at from how it benefits or hurts them personally, we no longer think of the others in the world. We no longer seem to care how others are affected. We no longer think long term and think about hidden implications and impacts. If it benefits me personally now, it’s good, and that’s good enough. That’s a dangerous, self-serving attitude.

I do think this is a great country, and I hope we can survive Trump’s administration — however long it is — and we can recover afterwards. We’ve had populist demagogues before — witness Andrew Jackson. We’ve had idiots in the office. We’ve had corrupt Presidents. Somehow, we’ve survived. But during their terms, was the ride ever bumpy; further, the office was less international and there was less risk of instigating global catastrophe.

If I had a wish for 2018, it would be for sanity to return to politics. Legislation should not be passed on strict party lines. That’s what doomed the ACA because of the seeming single-sidedness. That’s what increases the hatred of the 2017 tax reform. Politicians must work to find a middle ground that can create broader acceptance. Give on some areas, gain on others, for the sake of the Nation as a whole.

In other words, America can only regain its greatness when what is put first is not Trump’s personal interests, not the personal interests of the Republican (or Democratic) leadership,  and not what benefits the political party and its donors. Even putting the “notion” of America first — that is, the flag, the symbols — isn’t the answer. It is not putting first the ideas of the 1700s and 1800s of Christianity first, of White Men first, of women and people of color as chattel, of those different from us as bad and the source of all evil.

What will help America regain its greatness is to put the American people first — and that’s ALL the American people and all future Americans — the full range of skin colors, genders, orientations, and religion. It is the full ranges of birth places: those born here and those born abroad who want to work hard and tie their destiny to this nation.

Unfortunately, that wasn’t how our leaders of 2017 acted, and come 2018, they are going to be so fired.

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Nothing is Sure but Death and …

The TrumpAdvantagCare Tax Bill is out of the reconciliation process, and we’re getting a better idea of what is in for it. For the non-super-wealthy, will it be good for us? The answer differs for each individual, of course, but the likely answer is: in the short term, it may be, but the pooch must be screwed at some point. But what do we care — that’s someone else’s problem, right? Is it good for the country? Again, the depends on your opinion, but you can simply ask yourself whether a tax bill that INCREASES the deficit is a good thing, and whether the ultimate goals of the tax bill down the road move society is a better direction. You’ll have your answer.

I do suggest that people read some of the summaries going around. PBS had a particularly good one.  Some of the things we feared would happen did not:

  • Graduate Student Tuition waivers are not counted as income to the student.
  • Medical expenses are still deductable
  • Classroom teacher expenses are still deductable
  • Student loan interest is still deductable.
  • The Johnson Amendment was not repealed.

Still other provisions are better than they might have been:

  • State and local income taxes are still deductable, but with a cap of $10K
  • New mortgage loan interest is still deductable, but capped at $750K.

There are also a number of interesting implications in the bill that aren’t explicit (and perhaps you didn’t think about there). Here are a few that struck me.

State and Local Income Taxes

Although the deduction was preserved, it is limited to $10K. In California, that’s bubkis. A middle-class worker will have almost $10K in property tax, and the income tax over the year could be anywhere from an additional $6K to $10K. High income tax states will likely figure out a work around: here’s an article that describes how it might be done. Quoting from that article:

If [the SALT limitation] happens, the easiest workaround for states like New York and New Jersey would be to lower income taxes and raise property taxes, up to the point that residents can still deduct them. California doesn’t have that option. Its Proposition 13 restricts property taxes to 1 percent of the property’s value, so any change to property taxes would need to go on the ballot for a vote. But California could shift its tax burden away from income tax — one of the highest in the nation —and onto employers via the state payroll tax. Unlike individual taxpayers, employers would still be able to deduct this state tax on their federal returns.

Other options outlined in the paper include making it easier for taxpayers to make charitable contributions to state and local governments. Congressional Republicans plan to maintain the existing write off for donations to charity, which means Californians could deduct those contributions from their federal taxes.

And the state could provide tax credits in the amount of the donation, which taxpayers could use to lower their state income tax liability, as well. As University of California Hastings College of the Law Associate Professor Manoj Viswanathan observes in another recent analysis, “Many more taxpayers could take advantage of state-level initiatives that essentially reclassify state and local tax payments as federal charitable contributions,” essentially allowing them to “double dip” and obtain both state and federal tax benefits from a single donation.

This could have the unanticipated side effect of reducing the amount brought in through Federal Taxes even more: a true “be careful what you wish for.”

Charitable Donations

Donations to charity — cash or non-cash — are deductable if you itemize your returns. This is key to most non-profits donation strategy (and I’m not talking just churches here, but theatres and charitable foundations and hospitals and universities): Push to get the donations before 12/31, so they can be deducted. The charitable contribution isn’t going away. However, the standard deduction is being increased dramatically, meaning fewer people will be itemizing. Except for those that donate out of altruism, this may mean a drop in charitable contributions because — well, why do it if it doesn’t bring you anything?

This isn’t good news for your local non-profit theatre or foundation.

Housing Prices

For most people, their house is their largest investment. But in certain areas, housing prices are already sky-high — often those high tax areas that are also being hit by the SALT limitations and the lower cap on the mortgage interest deduction. When most houses are above $750K, what will that do?

One prediction: It will cause housing prices to drop in every state:

…despite studies that have indicated that the mortgage interest deduction might not be good tax policy, it’s been good for the real estate market. Without it, the National Association of Realtors anticipates that housing prices will fall by at least 10% across the board. The organization recently released a report breaking out on a state-by-state basis how the proposed tax reform efforts might hurt home values. Their findings?  The NAR estimates that home values would fall in every state

If you own a house, this will hit you when you try to sell or pull equity out of your house. It could create another housing burst, as loans go underwater due to property value drops.

Divorces

Another lesser known provision are the changes made to alimony. Under previous tax law, alimony was deductable by the one paying, and treated as income by the one receiving. Under the new bill, that’s reverse: it isn’t income to the recipient, but isn’t deductible by the one paying. It is predicted that this will make divorces harder for the non-wealthy, because the tax on alimony make make it an economic impossibility. This will hurt women.

Vanpools

Of concern to me, of course, a provisions related to commuting. From what I was able to find out, neither the Senate nor House bills touched the $255 subsidy that vanpool riders can receive (whew!). It does look like bike commuting provisions are going away,; as the only amendment to section 132(f) is: (8) SUSPENSION OF QUALIFIED BICYCLE COMMUTING REIMBURSEMENT EXCLUSION.—Paragraph (1)(D) shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.’’.

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