Architect 2016-01

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104 production and exports of oil and natural gas, would prohibit the federal government from regulating greenhouse gas emissions in any way. His bill has seen no action, but at a Senate hearing in December Cruz blasted environmentalists as “alarmists,” claiming that there is no data demonstrating significant climate change over the past two decades. Indeed, the AIA is preparing for a potentially difficult fight to protect the 2030 targets, made law in 2007 as Section 433 of the Energy Independence and Security Act, which require all new federal buildings and major renovations to be carbon-neutral by 2030. Legislation to repeal the targets has been repeatedly introduced over the past five years, most recently winning House approval in December as part of a larger energy package. The Senate will debate related legislation this year, but President Obama has threatened to veto any energy bill that would repeal Section 433. “Buildings are really the low-hanging fruit in sustainability,” Goldberg says. “We don’t want to go backwards on federal buildings.” The three Democratic candidates—former Secretary of State Hillary Clinton, former Maryland Gov. Martin O’Malley, and Vermont Sen. Bernie Sanders—uniformly support proposals that would promote both development of renewable energy sources and improved building efficiency. In 2<strong>01</strong>3, Sanders introduced the Residential Energy Savings Act to help homeowners who want to invest in energy efficiency retrofits. The bill didn’t pass, but Sanders and the other Democrats continue to promote similar ideas. Clinton has pledged to make clean energy and efficiency a federal priority, while also providing grants to states, cities, and rural communities that retrofit and invest in alternative energy sources. O’Malley wants to create a federal clean energy jobs corps to provide manpower to help communities create new green spaces and retrofit buildings. In November, a bipartisan commission on climate that O’Malley had established reported that Maryland was on track to meet a goal set early in his administration to reduce greenhouse gas emissions by 25 percent by 2020. The AIA is also promoting the idea that, following disasters, the Federal Emergency Management Agency should give added assistance to states that have adopted stronger building codes. The Safe Building Code Incentive Act, sponsored by Florida Rep. Mario Diaz-Balart (R), would allow states to receive additional funding following disasters if they have modernized their building codes. States with codes that meet federal muster would receive 4 percent more in disaster relief funds, in addition to other technical and financial assistance that would allow them to implement mitigation efforts before disasters strike. New Jersey, meanwhile, has updated its building code and planning maps following Superstorm Sandy, but Gov. Christie has still been criticized for not embracing broader standards to ensure the safety of older buildings and guard against continued dangers from flooding. Taxes and Business Development For the most part, Republicans are inclined to simplify the tax code. Cruz, for example, would eliminate the current system of corporate income taxes, replacing them with a Business Flat Tax set at 16 percent. Donald Trump promises to limit taxes on businesses of all sizes—from struggling freelancers to the Fortune 500—to not more than 15 percent. Similarly, Ben Carson wants to limit taxes on income to 14.9 percent, while eliminating all tax credits. Florida Sen. Marco Rubio says he will cut taxes on small businesses to 25 percent, while allowing companies to immediately write off their new investment costs. Most architecture firms are set up as “passthroughs,” meaning that instead of paying taxes as a corporate entity, partners pay individual income taxes. For those taxpayers, the Republican candidates would eliminate most deductions and credits, and they favor lower, flatter rates (though top earners would largely enjoy disproportionate gains). “The tax code’s deductions, credits, and exclusions mean similarly situated taxpayers may have vastly different tax liabilities,” Bush’s campaign contended when the candidate announced his tax plan back in September. Democrats, by contrast, are largely supportive of the aggressive use of credits. Clinton, who pledges not to raise taxes on middle-income workers, says she will provide “targeted” tax relief for small businesses, helping them rather than “corporations that can afford lawyers and lobbyists.” She has proposed a 15 percent tax credit for businesses that share profits with workers, along with other credits for hiring entry-level employees. In recent years, the AIA has been working to ensure that official Small Business Administration (SBA) rulings don’t handicap architects. For instance, several years ago, the SBA proposed a new definition
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24 Equally Golden, Finally The 2016
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28 ARCHITECT, The Journal of the Am
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30 Detail: Fondation Jérôme Seydo
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What’s Next? Subscribe to the ARC
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38 Next Progressives: The Principal
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You Deserve More. The premiere webs
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courtesy of Architectural Nexus THE
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AIA Architect JANUARY 2016 AIA FEAT
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AIA Architect JANUARY 2016 AIA FEAT
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CREATING ENVIRONMENTS WHERE PEOPLE
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Resource Special Advertising Sectio
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158 Ad Index Advertiser Page Websit
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