Credits for new clean vehicles purchased in 2023 or after

 If you place in service a new plug-in electric vehicle (EV) or fuel cell vehicle (FCV) in 2023 or after, you may qualify for a clean vehicle tax credit.

At the time of sale, a seller must give you information about your vehicle's qualifications. Sellers must also register online and report the same information to the IRS. If they don't, your vehicle won't be eligible for the credit.

Find information on credits for used clean vehicles, qualified commercial clean vehicles, and new plug-in EVs purchased before 2023.

Who qualifies

You may qualify for a credit up to $7,500 under Internal Revenue Code Section 30D if you buy a new, qualified plug-in EV or fuel cell electric vehicle (FCV). The Inflation Reduction Act of 2022 changed the rules for this credit for vehicles purchased from 2023 to 2032.

The credit is available to individuals and their businesses.

To qualify, you must:

• Buy it for your own use, not for resale
• Use it primarily in the U.S.

In addition, your modified adjusted gross income (AGI) may not exceed:

• $300,000 for married couples filing jointly 
• $225,000 for heads of households
• $150,000 for all other filers

You can use your modified AGI from the year you take delivery of the vehicle or the year before, whichever is less. If your modified AGI is below the threshold in 1 of the two years, you can claim the credit.

The credit is nonrefundable, so you can't get back more on the credit than you owe in taxes. You can't apply any excess credit to future tax years.

Credit amount

The amount of the credit depends on when you placed the vehicle in service (took delivery), regardless of purchase date.

For vehicles placed in service January 1 to April 17, 2023:

• $2,500 base amount
• Plus $417 for a vehicle with at least 7 kilowatt hours of battery capacity
• Plus $417 for each kilowatt hour of battery capacity beyond 5 kilowatt hours
• Up to $7,500 total

In general, the minimum credit will be $3,751 ($2,500 + 3 times $417), the credit amount for a vehicle with the minimum 7 kilowatt hours of battery capacity.

For vehicles placed in service April 18, 2023 and after:

Vehicles will have to meet all of the same criteria listed above, plus meet new critical mineral and battery component requirements for a credit up to:

• $3,750 if the vehicle meets the critical minerals requirement only
• $3,750 if the vehicle meets the battery components requirement only
• $7,500 if the vehicle meets both

A vehicle that doesn't meet either requirement will not be eligible for a credit.

Qualified vehicles

To qualify, a vehicle must:

• Have a battery capacity of at least 7 kilowatt hours
• Have a gross vehicle weight rating of less than 14,000 pounds
• Be made by a qualified manufacturer. 
  • FCVs do not need to be made by a qualified manufacturer to be eligible. See Rev. Proc. 2022-42 for more detailed guidance.
• Undergo final assembly in North America
• Meet critical mineral and battery component requirements (as of April 18, 2023).

The sale qualifies only if:

• You buy the vehicle new
• The seller reports required information to you at the time of sale and to the IRS.
  • Sellers are required to report your name and taxpayer identification number to the IRS for you to be eligible to claim the credit.

In addition, the vehicle's manufacturer suggested retail price (MSRP) can't exceed:

• $80,000 for vans, sport utility vehicles and pickup trucks
• $55,000 for other vehicles

MSRP is the retail price of the automobile suggested by the manufacturer, including manufacturer installed options, accessories and trim but excluding destination fees. It isn't necessarily the price you pay.

You can find your vehicle's weight, battery capacity, final assembly location (listed as “final assembly point”) and VIN on the vehicle's window sticker.

Tips of Interest for Your Accounting and Taxes/ Tips de Interes para su Contabilidad y sus Taxes.

It is important that you always look for and verify professional and qualified help. You know that in the case of tax preparers, there are plenty of "ghost preparers", who at the moment the tax season ends, pack up office and disappear, and, more often than not, either you will never see your refund, or your taxes were never sent to the IRS to begin with.

Check the IRS website, there you can see if a preparer is verified by the IRS. There you should ask for references and revise reviews. Not everyone prepares, studies, and presents the exams to give the best consult to a client.

A big firm preparer will probably just know how to work their software, and do work an AI could do. No critical or lateral thinking on their part on how to best aid their client.

It is important to have all of your documents regarding your income and expenses, so that you can give them to your accountant, so that they can analyze them and correctly report them so they can be used to file your taxes.

There are many changes to tax law which are not communicated through the usual channels, as such it is impossible to catch up unless you have a tax advisor at hand year round.

Don't wait until the last moment, there are forms which you do have to wait for the end of the year, like the W-2 or the 1099, but you can have the rest finished beforehand.

We are university professionals who keep up to date  each year so that we aren't just tax preparers, but tax and financial planners. We have unique subscription packages that adapt to your needs. So in addition to being confident from having things explained to you clearly, we will give the tranquility of being able to sleep easy, and we will accompany you for the next 3 years.

Cae el dólar aunque encadena su octava semana consecutiva al alza

 

© Reuters

 

DX

-0,52%

EUR/USD

+0,44%

GBP/USD

+0,52%

USD/JPY

-0,92%

USD/CNY

-0,72%

Investing.com - El dólar estadounidense pierde posiciones al comienzo de la jornada de negociación de este viernes en Europa aunque sigue camino de su octava semana consecutiva de ganancias, ya que la resistencia económica de Estados Unidos pone en duda nuevas subidas de tipos por parte de la Reserva Federal.

A las 9:10 horas (CET), el índice dólar, que sigue la evolución de esta moneda con respecto a una cesta de otras seis divisas principales, baja un 0,2% hasta 104,807, aunque sigue cerca de los máximos de seis meses registrados en 105,15 la jornada anterior.

¿Más subidas de tipos de la Reserva Federal?

Los datos publicados esta semana ofrecen una imagen optimista de la economía estadounidense, ya que el sector servicios ganó impulso inesperadamente en agosto, mientras que las solicitudes de subsidio por desempleo alcanzaron su cota más baja desde febrero.

Todo apunta a que la Reserva Federal mantendrá inalterados los tipos de interés cuando se reúna a finales de este mes, pero esta resistencia económica está creando incertidumbre en torno a lo que podría hacer la Reserva Federal a finales de año.

El presidente del Banco de la Reserva Federal de Dallas, Lorie Logan, declaró el jueves que "las previsiones son inherentemente inciertas. Mi teoría, sin embargo, es que queda trabajo por delante".

Su colega, el presidente del Banco de la Reserva Federal de Nueva York, John Williams, dijo el jueves sobre el actual ajuste de la política monetaria que "está bastante claro que somos restrictivos", pero que "sigue siendo una cuestión abierta a medida que avanzamos".

Las economías europeas pasan apuros

Por el contrario, las noticias económicas procedentes de Europa han sido en general más deprimentes.

El producto interior bruto de la eurozona creció sólo un 0,1% en el segundo trimestre, en comparación con los tres meses anteriores, y el sector manufacturero alemán, dominante en la zona, sufrió graves dificultades.

Este viernes ha traído algunas buenas noticias: la producción industrial de Francia creció un 0,8% mensual en julio, muy por encima del 0,1% previsto y de la caída del 0,9% del mes anterior.

El Banco Central Europeo ha subido los tipos en cada una de sus últimas nueve reuniones, pero la ralentización económica de la región apunta a una pausa la próxima semana, aunque la inflación siga siendo elevada.

El par EUR/USD se apunta un alza del 0,2% hasta el nivel de 1,0715, recuperándose en cierta medida tras registrar mínimos de tres meses el jueves en 1,0686, mientras que el GBP/USD sube un 0,1% hasta 1,2483, tras registrar también mínimos de tres meses en la jornada anterior.

El yuan chino registra su cota más baja desde 2008

En Asia, el par USD/CNY se apunta un alza del 0,3% hasta el nivel de 7,3487, cayendo el yuan a su cota más baja frente al dólar desde febrero de 2008, lastrado por las crecientes tensiones diplomáticas entre Pekín y Washington, así como por las preocupaciones en torno a la desaceleración económica de China.

El par USD/JPY desciende hasta el nivel de 147,28 y se acerca a mínimos de 10 meses, después de que el Gobierno japonés revisara a la baja su estimación inicial de crecimiento para el producto interior bruto del segundo trimestre.

200GFS HELPS YOU MEET YOUR CORPORATE TAX REQUIREMENTS

 

Generally for organizations founded by filling to the government, each has a unique form to file for tax purposes. Because of this, it is vital that you understand just what each organization type needs for the IRS. 200GFS knows exactly what you need for each kind of financial structure and how to file for each correctly so that you do not need to worry about penalties. In addition, we also use our financial expertise to help you lower your tax expenses by applying for tax deduction and general tax analysis. 200GFS has all of the answers to your corporate or any other tax question. So come to us by the start of next tax season!

CONTACT US:

• https://www.200gfs.com/
• info@200gfs.com
  

 

READY FOR THE NEW BOI RULE?

 

 

 

     The Financial Crimes Enforcement Network, or FinCEN, is the organization responsible for the new BOI rules. The Beneficial Ownership Information reporting provisions, or BOI provisions were put in place in order to crack down on "shell" and "front" companies who serve to protect illicit activities. They serve to hide the identities of individuals and can be used to do criminal activities such as money laundering. They have even been linked to threats relating to national security.

    Naturally, FinCEN has updated its rules in order to better combat these threats. These provisions apply to corporations, LLCs, and other entities created by filling to the government. However there are several exceptions on who does and does not need to heed the rule. In addition, BOI requirements state that BOI specific form need to be filled out detailing the "beneficial owners" of the firm, among other firm information. These changes will be active as of January 1st, 2024.

    As the date to file your forms becomes ever closer, we at 200GFS are happy to help you with any problems you may encounter. Whether it is questions about the process, or you need someone to file these documents for you, 200GFS can solve all of these issues in a timely manner. Contact us below using the information at the bottom.

CONTACT US:

• https://www.200gfs.com/
• info@200gfs.com 

 

 

 

 

 

Suben las tasas de interés para el cuarto trimestre de 2023

Suben las tasas de interés para el cuarto trimestre de 2023

IR-2023-154, 25 de agosto de 2023 

WASHINGTON — El Servicio de Impuestos Internos anunció hoy que las tasas de interés aumentarán durante el trimestre calendario que comienza el 1 de octubre de 2023.

Para las personas físicas, la tasa por pagos excesivos y pagos insuficientes será del 8% anual, compuesto diariamente. Aquí tienes una lista completa de las nuevas tarifas:

• 8% por sobrepagos (pagos realizados en exceso del monto adeudado),
• 7% para corporaciones. 5,5% para la porción de un sobrepago corporativo que exceda los $10,000.
• 8% por pagos insuficientes (impuestos adeudados pero no pagados en su totalidad).
• 10% para pagos insuficientes de grandes empresas.

Según el Código de Rentas Internas, la tasa de interés se determina trimestralmente. Para los contribuyentes que no sean corporaciones, la tasa de pago excesivo y pago insuficiente es la tasa federal a corto plazo más 3 puntos porcentuales.

Generalmente, en el caso de una corporación, la tasa de pago insuficiente es la tasa federal a corto plazo más 3 puntos porcentuales y la tasa de pago excesivo es la tasa federal a corto plazo más 2 puntos porcentuales. La tasa para los pagos insuficientes de las grandes empresas es la tasa federal a corto plazo más 5 puntos porcentuales. La tasa sobre la porción de un pago excesivo de impuestos corporativos que excede los $10,000 para un período contributivo es la tasa federal a corto plazo más medio (0,5) punto porcentual.

Las tasas de interés anunciadas hoy se calculan a partir de la tasa federal a corto plazo determinada durante julio de 2023. Consulte la resolución sobre ingresos para obtener más detalles.

Se adjunta la Resolución de Ingresos 2023-17 que anuncia las tasas de interés y aparecerá en el Boletín de Impuestos Internos 2023-37, de fecha 11 de septiembre de 2023.

TSA prepares Labor Day weekend travelers for busy airports, based on summer travel trends

 FOR IMMEDIATE RELEASE                                                                                    August 29, 2023

TSA prepares Labor Day weekend travelers for busy airports, based on summer travel trends

WASHINGTON — The Transportation Security Administration (TSA) expects to screen more than 14 million passengers during the Labor Day holiday weekend from Sept. 1, 2023 through Sept. 6, 2023. The busiest day is projected to be Sept. 1, 2023, when TSA expects to screen over 2.7 million travelers passing through security checkpoints.

The agency has screened about 227.5 million passengers since Memorial Day weekend, an average of 2.5 million per day. Travel volumes during this summer travel period are higher than 2019 during the same summer travel period, marking the busiest summer travel period on record.   

“We anticipate this Labor Day holiday weekend will be busy, with passenger volumes nearly 11% higher than last year—volumes that already exceeded 2019 Labor Day holiday travel volumes,” said TSA Administrator David Pekoske. “We are prepared for the increase in travel volumes and are working closely with our airline and airport partners to make sure we are maintaining our wait time standards of 30 minutes and under for standard screening lanes, and 10 minutes and under for TSA PreCheck® lanes. There are occasions where wait times may be longer, so we encourage you to arrive early, pack your patience and reach out to us before arriving to the airport if you have any questions on our security procedures or items you may bring. I applaud our frontline employees who have done an excellent job throughout the busy travel season to facilitate secure travel for millions of passengers, all while we continue to deploy new checkpoint technology that enhances security effectiveness, efficiency and the passenger experience.”

Here are some valuable, family-friendly travel tips to know before you go:

1. Arrive early. The airport will be busy, especially this Friday, so arrive two hours prior to your scheduled flight to allow for adequate time to park your car or arrive via public transit or rideshare, check bags and go through security screening before arriving at the departure gate.
2. Unpack before you pack. Start packing with a bag that is already empty. Unzip every compartment. Prior to packing that empty bag, check TSA’s “What Can I Bring?” tool to know what is prohibited and permitted in your carry-on, and what must go in your checked bag. Know what is in each family member’s carry-on and personal item to ensure there are no prohibited items inside. If your children are packing their own bags, make sure they are not packing anything that is or may resemble a prohibited item. Water guns or any other replica weapons are not allowed to fly in your carry-on bag. Firearms are allowed in checked baggage when unloaded, declared with the airlines and stored properly. Firearms are not allowed at the security checkpoint, secure areas of the airport, or onboard aircraft.
3. Respect TSA and other frontline airport and airline employees. Violence and unruly behavior in the nation’s transportation systems are not acceptable and will cause delays for passengers. Transportation Security Officers (TSOs), along with all frontline airport and airline employees and local law enforcement are all working together to ensure safe and secure travel. Assaulting a TSO is a federal offense and will result in penalties and/or arrest. Always follow the directions of flight attendants aboard aircraft. They are there for your safety and security.
4. Know TSA’s liquids rule and avoid a bag check. Know the 3-1-1 liquids rule. Pack liquids, gels and aerosols larger than 3.4 ounces in a checked bag to avoid having a carry-on bag pulled aside and opened by a TSO. The most common mistake travelers make when appearing at the checkpoint is having a large liquid container in their carry-on bag. If you are traveling with an infant, most items in your diaper bag are actually exempt from TSA’s liquids rule. Breast milk, powdered formula, baby food and snacks, bottles and sippy cups are all allowed to fly. This also goes for liquid and cream medications. Please separate these items from your bag and place them into a different bin for X-ray screening. If your item alarms, additional screening may be required.
5. Car seats, strollers and pet carriers. Be sure to contact your airline before your flight. You will want to make sure your car seat, stroller or pet carrier is able to fly with you. Please remove children from strollers and car seats before going through screening. Follow officer instruction regarding pets and never send them through the X-ray machine. Be sure to remove any loose items and place them in a bin or on the X-ray belt for screening. Collapse or fold large items and submit them to the X-ray machine. If your item is too large to be screened via X-ray, then it will have to undergo a visual and physical inspection by a TSO. We do not want to see you struggle, so if you need help, all you have to do is ask. An officer is always available to lend a helping hand.
6. Have acceptable ID out and ready. Adult passengers 18 years and older must show valid identification at the airport checkpoint in order to travel. To strengthen identity verification, TSA has been deploying Credential Authentication Technology (CAT) units to confirm the authenticity of a passenger’s identification credential, flight details and screening status – without having to scan a boarding pass. With CAT, passengers only need to provide their acceptable photo identification to the TSO.
7. Be aware of new checkpoint screening technology. TSA uses a variety of security methods and technologies to secure our transportation systems. Screening protocols can be unpredictable and may vary from airport to airport depending on available technology and the current threat environment. Some airports have installed new state-of-the-art Computed Tomography (CT) scanners which significantly improve threat detection capabilities for carry-on bags and reduce physical searches of bag contents for prohibited items. CT units give TSOs the ability to review 3D images of passengers’ bags and reduce physical searches of bag contents for prohibited items. Passengers screened in security lanes with CT units do not need to remove their 3-1-1 liquids or laptops, but they must place every carry-on item, including bags, into a bin for screening.
8. Just @AskTSA. If you have a question about the security screening process, just ask us! TSA is active on most social media platforms where travelers may send their questions. Tweet @AskTSA or send a Facebook message to AskTSA. Engage with our virtual assistant instantly or text directly with an AskTSA team member in real-time from 8 a.m. – 6 p.m. Eastern, 365 days a year at TRAVEL or 275-872. TSA’s social media accounts provide helpful security tips and guidance—often in a humorous way, so please follow us on Instagram, X (formerly Twitter) and Facebook. You may also contact TSA by calling (866) 289-9673 for automated information anytime or for a representative 8 a.m. – 11 p.m. ET weekdays and 9 a.m. – 8 p.m. ET weekends/holidays.
9. Request Special Assistance. Contact TSA Cares 72 hours prior to traveling if you or someone you’re traveling with requires special accommodations during the airport security screening process. TSA Cares is a helpline to assist travelers with disabilities and medical conditions. TSA Cares may be reached online at http://www.tsa.gov/contact-center/form/cares or by phone at (855) 787-2227 or federal relay 711. If you’re already at the airport, inform the TSO if a child or family member has a disability, medical condition or medical device, and advise the officer of the best way to relieve any concerns during the screening process. Parents may carry their child through screening to ease the screening process. The TSO will not remove a child from his/her mobility aid, wheelchair or scooter.
10. Travel with ease with TSA PreCheck and ensure you have the TSA PreCheck mark on your boarding pass. Our trusted traveler program now has 90 participating airlines, is available at over 200 airports and has two authorized enrollment providers. Most applicants get a Known Traveler Number (KTN) within 3-5 days and 99% of members wait 10 minutes or less in a screening lane. TSA PreCheck passengers travel with ease and keep their shoes, belts and light jackets on and keep laptops, 3-1-1 liquids and food items in their bags. If you already have TSA PreCheck, your kids 12 and under may join you in the TSA PreCheck screening lane. Children 13-17 may join enrolled adults in the dedicated lanes when traveling on the same reservation and if the TSA PreCheck indicator appears on the child’s boarding pass. TSA PreCheck passengers must ensure that their KTN along with correct date of birth is in their airline reservation.

NOTE: Given airport and airline preparations in advance of Hurricane Idalia’s landfall, it is important that passengers monitor for weather impacts on their travel plans. Be storm ready, visit Ready.gov to make your plan today.

USCIS lanza formulario de solicitud de cita en línea. Tema de Inmigracion

 Los Servicios de Ciudadanía e Inmigración de EE. UU. han lanzado un nuevo formulario en línea para que individuos, abogados y representantes acreditados soliciten una cita en persona en su oficina local sin tener que llamar al Centro de Contacto de USCIS.

Este formulario de solicitud de cita en línea permite a las personas o representantes legales solicitar una cita en persona solo en una oficina local, para sellos ADIT, libertad condicional anticipada de emergencia, subvenciones para jueces de inmigración y más. No es una herramienta de auto programación y las personas no pueden programar sus propias citas con USCIS. El Centro de Contacto de USCIS revisará los formularios enviados y la disponibilidad de citas en persona en una oficina local específica. Las personas pueden solicitar una fecha y hora específicas para una cita en persona, pero USCIS no puede garantizar que se programará la fecha de la cita solicitada. USCIS confirmará y programará a la persona para una fecha y hora de cita en persona disponibles.

USCIS continúa demostrando nuestro compromiso de apoyar la Orden Ejecutiva sobre la Transformación de la Experiencia del Cliente Federal y la Prestación de Servicios para Reconstruir la Confianza en el Gobierno mediante la introducción de nuevas iniciativas con la esperanza de mejorar la experiencia del cliente.

Se espera que el formulario de solicitud de cita en línea mejore la experiencia del cliente al recopilar la información requerida por adelantado y potencialmente programar la cita solicitada sin ningún compromiso adicional con el Centro de Contacto de USCIS. Es posible que el Centro de contacto necesite comunicarse con una persona por teléfono o correo electrónico, según el motivo y la urgencia de la cita, utilizando el número de referencia que se le proporcionó en el momento en que se envió la solicitud.

Visite my.uscis.gov/appointment para obtener más información sobre el formulario de solicitud de cita en línea.

U.S. Citizenship and Immigration Services has launched a new online form for individuals, attorneys, and accredited representatives to request an in-person appointment at their local field office without having to call the USCIS Contact Center.

This online appointment request form allows individuals or legal representatives to request an in-person appointment at a field office only, for ADIT stamps, Emergency Advance Parole, Immigration Judge Grants, and more. It is not a self-scheduling tool and individuals cannot schedule their own appointments with USCIS. The USCIS Contact Center will review submitted forms and the availability of in-person appointments at a specific field office. Individuals may request a specific date and time for an in-person appointment, but USCIS cannot guarantee that the requested appointment date will be scheduled. USCIS will confirm and schedule the individual for an available in-person appointment date and time.

USCIS continues to demonstrate our commitment to supporting the Executive Order on Transforming Federal Customer Experience and Service Delivery to Rebuild Trust in Government by introducing new initiatives in hopes of improving the customer experience.

The online appointment request form is expected to enhance the customer experience by collecting required information upfront and potentially scheduling the requested appointment without any further engagement with the USCIS Contact Center. The Contact Center may need to contact an individual either by phone or email depending on the appointment reason and urgency, using the reference number provided to them at the time the request was submitted.

Visit my.uscis.gov/appointment for more information on the online appointment request form.

IRS anuncia período de transición administrativa para el nuevo requisito para ponerse al día con la cuenta Roth; contribuciones de recuperación seguirán permitiéndose después de 2023

IRS anuncia período de transición administrativa para el nuevo requisito para ponerse al día con la cuenta Roth; contribuciones de recuperación seguirán permitiéndose después de 2023

WASHINGTON — Hoy, el Servicio de Impuestos Internos (IRS) anunció un período de transición administrativa que se extiende hasta 2026 para el nuevo requisito que cualquier contribución para ponerse al día realizada por participantes de mayores ingresos en planes 401(k) y planes de jubilación similares debe ser designada como contribución Roth después de impuestos.

Al mismo tiempo, el IRS también aclaró que los participantes del plan que tengan 50 años o más, independientemente de sus ingresos, pueden seguir haciendo contribuciones de recuperación después de 2023.

Los anuncios de hoy se incluyeron en el Aviso 20-23-62 (en inglés), publicado en IRS.gov. Este aviso proporciona orientación inicial para la sección 603 de la Ley SECURE 2.0, promulgada en diciembre de 2022. En virtud de dicha disposición, a partir de 2024, la nueva regla de contribución Roth para ponerse al día se aplica a un empleado que participe en un plan 401(k), 403(b) o 457(b) gubernamental y cuyo salario de Seguro Social del año anterior exceda los $145,000 dólares.

El periodo de transición administrativa ayudará a los contribuyentes a realizar una transición sin problemas al nuevo requisito de actualización Roth y está diseñado para facilitar una transición ordenada para el cumplimiento de dicho requisito. El aviso también aclara que la sección 603 de la Ley SECURE 2.0 no prohíbe a los planes permitir contribuciones de recuperación, por lo que los participantes del plan que tengan 50 años o más pueden seguir haciendo contribuciones de recuperación después de 2023.

Para ayudar a los contribuyentes en la aplicación del nuevo requisito de recuperación Roth, el Departamento del Tesoro y el IRS tienen previsto publicar futuras orientaciones, y el aviso describe varias posiciones que se espera que se incluyan en dichas directrices. Además, el aviso invita al público a hacer comentarios sobre los asuntos tratados en el aviso y sugerencias sobre otras cuestiones que deberían abordarse en esas futuras directrices. La notificación proporciona detalles sobre cómo presentar comentarios.

U.S. Drug Enforcement Administration Weekly Digest Bulletin

 

Let's review some notes. 08/14/2023 Having trouble viewing this email? View it as a Web page. New Episode of "Stories from the Collection" Diversion Logbook Every month, the DEA Museum takes viewers behind the scenes to explore compelling stories about its most exciting artifacts. This episode of "Stories from the Collection" the DEA Museum peruses a diversion investigator’s logbook. From 1986 to 2006, the investigator recorded visits to pharmacies, colleagues assigned to cases, and other activities. Learn what DEA’s Diversion Control Division does and how record keeping has gone digital.