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Tax Changes Ease Reporting Burden for Businesses and Freelancers

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New tax reporting regulations are set to significantly reduce the reporting obligations for businesses, freelancers, and payment platforms such as Venmo. These changes, enacted under a recent law, effectively reverse previous efforts aimed at increasing IRS oversight of income generated through payment apps and reduce the reporting threshold for non-employee compensation.

The first major alteration reinstates the previous reporting threshold for “third-party settlement organizations.” For years, payment platforms only needed to issue 1099-K forms to the IRS if a user conducted more than 200 transactions in a tax year and those transactions exceeded $20,000. This requirement was modified under the American Rescue Plan Act, which lowered the threshold to $600 and removed the transaction count requirement. Although this change was delayed, it was partially implemented for tax years 2024 and 2025. Now, the new law has reversed these adjustments, reverting to the original 200 transactions/$20,000 threshold.

The second significant change affects how businesses report non-employee compensation. Previously, businesses were required to issue 1099-NEC and 1099-MISC forms to report compensation of $600 or more paid to independent contractors and vendors. This requirement will now increase to $2,000 for payments made after December 31, 2025. This threshold will also be adjusted for inflation annually. As noted by Wendy Walker, a vice president of regulatory affairs at Sovos, this change is substantial and will impact virtually all businesses in the United States.

The overall impact of these changes is a reduction in the amount of paperwork businesses must handle, lowering the risk of penalties from the IRS for late or incorrect filings. The adjustment to the 1099-NEC requirement is particularly beneficial for small businesses. Many small businesses often pay vendors less than $2,000 annually, which could result in a reduction of up to 30% in the number of 1099 forms they need to issue.

Additionally, these rule changes mean that freelancers and contractors will have fewer third-party records to rely on when preparing their taxes. The reduction in third-party reporting is anticipated to lead to a decrease in federal tax revenue as the IRS will have less visibility into income generated by small businesses and independent contractors. According to the Joint Committee on Taxation, these changes could result in a combined federal revenue loss of approximately $13 billion over the next decade, primarily due to increased underreporting of income.

Underreporting of income is a significant factor in the estimated gross tax gap in the United States, which reflects revenue that is legally owed but not paid voluntarily and on time. In 2022, underreporting contributed to an estimated $539 billion of the total $696 billion tax gap, according to IRS data. The report indicated that individuals subject to substantial information reporting and tax withholding, such as regular employees receiving W-2 forms, experienced the lowest underreporting rates. In contrast, freelancers, contractors, and sole proprietors, whose income is less likely to be reported by third parties, accounted for the highest share of underreported income.

These tax changes mark a significant shift in how businesses and freelancers report earnings, potentially impacting the financial landscape for many small operators and independent workers across the economy. As these regulations unfold, the implications for compliance and tax revenue will continue to be a topic of discussion among policymakers and industry stakeholders.

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Study Reveals Cultural Clues in How Complaints Sound

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Research conducted by scientists from Switzerland and Canada has uncovered significant cultural differences in how complaints are vocalized. The findings, published in the journal Frontiers in Communication, suggest that the emotional tone of complaints varies notably between French and Québécois speakers.

Dr. Maël Mauchand, a neuroscientist at the Swiss Center for Affective Sciences at the University of Geneva, emphasizes that vocal expression is integral to how complaints are perceived. “Complaining is differentiated from neutral speech by changes in vocal expression. Complainers tend to change their intonation, pitch, rhythm, and emphasis, making them sound more emotive and expressive,” Mauchand stated.

Investigating Vocal Expressions of Complaints

To explore these differences, researchers recruited eight speakers—four from France and four from Quebec. They recorded 84 short sentences in both neutral and complaining tones, focusing solely on vocal characteristics rather than linguistic content. A group of 40 assessors from Quebec, half of whom had lived in France, evaluated the emotional nuances in these recordings, identifying sentiments such as happy, sad, angry, surprised, fearful, and disgusted.

The study revealed that complaints generally exhibited a higher and more variable pitch, along with variations in loudness and tempo. Interestingly, French speakers tended to use a higher pitch, while Québécois speakers displayed greater pitch variability, indicating more pronounced intonation changes when expressing complaints.

Cultural Implications of Emotional Expression

The emotional weight of complaints was also a focal point of the research. Participants rated Québécois speakers as sounding angrier, more surprised, and more disgusted compared to their French counterparts, who were perceived as sounding sadder. Mauchand explained that cultural norms significantly influence how complaints are articulated. “The French are said to complain quite often—if complaining is frequent and ritualized, it makes sense that complainers try to make their voice sound less aggressive,” he noted.

Conversely, the expressive nature of Québécois speech may contribute to more intense emotional expressions, such as anger or surprise, during complaints. “There may be social conventions on what a complaint sounds like in a particular culture, which can be learned as we grow up,” Mauchand added.

While the research provides compelling insights, the authors caution that their findings may not be universally applicable due to the limited sample size and cultural representation. Further research could extend these observations to speakers of the same language from different cultural backgrounds.

The study underscores the importance of tone in social interactions. Understanding how vocal expression conveys emotional content can be particularly beneficial in studies related to communication disorders and therapeutic practices. Mauchand concluded, “As an immediate application, it could encourage people to be more attentive—not just to what people say, but how they say it—and what it implies.”

This research marks a significant step in understanding the interplay between culture, emotion, and vocal expression, paving the way for more nuanced approaches to communication studies.

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Discover Tonight’s Waning Crescent Moon: What to Expect

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On July 22, 2025, stargazers will witness a waning crescent moon, appearing nearly invisible with only 7% visibility from Earth. According to NASA, this phase occurs on day 27 of the lunar cycle, which spans approximately 29.5 days. As the moon orbits our planet, it reflects sunlight in varying degrees, leading to the distinct phases we observe.

During this particular evening, the moon’s subtle illumination makes it challenging for the naked eye to detect any features. Observers wishing to explore the moon’s surface will need binoculars or a telescope. With the right equipment, one can glimpse the Grimaldi Basin, a significant impact crater that rivals the length of the Grand Canyon.

Understanding Moon Phases

The phases of the moon are determined by the changing angles between the Sun, Moon, and Earth. As the moon travels around our planet, the amount of sunlight it reflects alters, resulting in various visual appearances. According to NASA, there are eight primary phases in the lunar cycle:

1. **New Moon** – The moon’s surface facing Earth is dark.
2. **Waxing Crescent** – A small sliver of light appears on the right side.
3. **First Quarter** – Half of the moon is illuminated on the right side.
4. **Waxing Gibbous** – More than half is lit, but it is not yet full.
5. **Full Moon** – The entire face of the moon is visible.
6. **Waning Gibbous** – The moon begins to lose light on the right side.
7. **Last Quarter (or Third Quarter)** – The left side is illuminated.
8. **Waning Crescent** – A thin sliver of light remains before it goes dark again.

These phases create a captivating cycle that engages both amateur and seasoned astronomers alike.

What’s Next for Moon Gazers?

Following the waning crescent on July 22, the next full moon will occur on August 9. The previous full moon was on July 10, marking a continuous rhythm that has fascinated humanity for centuries. Each phase not only serves as a reminder of the moon’s beauty but also plays a critical role in various cultural and scientific contexts.

As enthusiasts prepare for tonight’s observations, they are reminded that the moon’s cycle offers a unique opportunity to connect with our celestial neighbor. Although the waning crescent may not reveal much tonight, the anticipation of the upcoming phases adds to the excitement of lunar observation.

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New Findings Reveal Millet’s Unexpected Absence in Ancient Japan

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Recent archaeological research has unveiled intriguing insights into ancient Japanese cuisine, particularly regarding the crop millet. Despite its introduction alongside rice approximately 3,000 years ago from the Korean Peninsula, millet failed to establish itself in early Japanese diets. This finding challenges established notions about the impact of agricultural advancements on cultural practices, particularly in culinary traditions.

Archaeological Evidence Sheds Light on Culinary Practices

Researchers from the University of York, in collaboration with the University of Cambridge and the Nara National Research Institute for Cultural Properties in Japan, examined residues from ancient pottery and charred plant remains to understand the role of rice and millet in early Japanese society. Their findings, published in the Proceedings of the National Academy of Sciences, reveal that while both crops were present, millet did not significantly influence local diets.

Dr. Jasmine Lundy from the University of York’s Department of Archaeology emphasized the importance of organic residue analysis in their research. “It allows us to capture how these crops were actually used, offering a direct window into the culinary practices and crop interactions of early Japanese society,” she noted.

The study confirmed that both rice and millet were introduced to early farming settlements in Northern Kyushu. However, the anticipated dietary shift towards millet, which was a staple in Korean cooking during the Bronze Age, did not occur in Japan.

Unexpected Dietary Trends and Cultural Resistance

Professor Oliver Craig, also from the University of York, expressed surprise at the absence of millet in food residues and human remains. “We know from isotope analysis of fats and oils in cooking pots that millet was a major part of the Korean diet, and continues to be eaten to this day, but it seemed that it made no impact on early Japanese cuisine,” he stated.

Environmental factors were ruled out, as millet grows well in Japan. The research indicated that traditional fish dishes remained the cornerstone of Japanese cuisine, overshadowing the introduction of rice and millet. Dr. Shinya Shoda of the Nara National Research Institute remarked, “There is evidence of Korean-style pottery and farming tools in Japan, but this didn’t line up with changes to the way people cooked and ate.” Yayoi pottery continued to be predominantly used for preparing fish and wild foods, with few signs of adaptation for rice cooking.

The findings parallel other historical examples where technological advancements did not lead to rapid cultural shift. In Southern Scandinavia, for instance, hunting and gathering persisted long after the advent of farming, contrasting with other regions like Britain, where agriculture quickly replaced foraging practices.

Professor Craig concluded by highlighting the remarkable consistency of Japanese food culture despite the arrival of new crops. “While we see changes in pottery styles and other forms of material culture in Japan, food culture remains remarkably consistent. It may have taken time for the rice boom seen in Korea to influence everyday practices in Japan, suggesting that culinary traditions are deeply embedded and can withstand significant technological shifts.”

This research is part of the broader ENCOUNTER Project, led by Dr. Enrico Crema at the University of Cambridge. The project aims to explore the diffusion of farming practices across the Japanese archipelago and their demographic impacts. As this study illustrates, the complex interplay between technology and cultural practices continues to provide valuable insights into ancient societies.

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Laser Technology Advances Nanoparticle Production for Smart Sensors

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A recent review published in the International Journal of Extreme Manufacturing outlines a groundbreaking method for producing ultra-clean, customizable nanoparticles. This technique, known as laser ablation in liquids (LAL), utilizes sub-nanoscale laser pulses to disintegrate solid metal targets submerged in liquids, presenting a cleaner alternative for developing artificial sensory systems that emulate human perception.

Researchers from Ajou University and Samsung Electronics detail the mechanics of LAL, emphasizing its potential to create metal-based nanoparticles without the harsh chemicals typically required in traditional chemical synthesis methods. This innovation is particularly relevant for the growing fields of extended reality (XR) and advanced human-machine interfaces.

Understanding Laser Ablation in Liquids

The initial section of the review delves into the scientific principles behind LAL. It discusses how various parameters—including laser wavelength, intensity, and pulse duration—affect the characteristics and scalability of the nanoparticles produced. Additionally, the study highlights engineering improvements such as continuous flow systems and laser steering, which enhance both efficiency and control over the nanoparticle formation process.

The review illustrates how LAL can yield highly pure metal nanoparticles that can be tailored in size, shape, and composition. These particles are surfactant-free, facilitating better interaction with their environment and leading to sensors that are not only faster but also capable of performing multiple functions simultaneously.

Real-World Applications and Future Prospects

The second half of the article shifts focus to practical applications of the nanoparticles generated through LAL. The review notes that these metal-based nanoparticles—ranging from single metals to complex alloys—are increasingly employed in devices designed to replicate the five human senses and even artificial synapses.

For example, nanoparticles composed of noble metals with customized surface properties can significantly improve light or gas detection capabilities. Moreover, high-entropy alloy nanoparticles show promise in hydrogen sensors and memory devices that mimic cognitive functions akin to brain activity.

Prof. Sungjun Park, the corresponding author of the study, states, “Laser ablation in liquids offers a clean and scalable way to produce high-performance nanomaterials. This could fundamentally change how we design and integrate materials for flexible electronics and smart sensory systems.”

Despite the clear advantages of LAL, challenges remain. Key issues include ensuring the long-term stability of the nanoparticles without surfactants and successfully integrating the LAL process into large-scale electronics manufacturing. The authors of the review suggest that future research should concentrate on developing continuous production systems, real-time monitoring capabilities, and functional devices that push the boundaries of nanoparticle performance.

As technologies become increasingly integrated into daily life, laser ablation in liquids could play a pivotal role in bridging the gap between nanomaterial synthesis and biologically inspired computation. This advancement offers a new perspective on engineering materials designed for machines that perceive, feel, and think in ways that more closely resemble human capabilities.

For further details, refer to the article by Jun-Gyu Choi et al., titled “Scalable metal-based nanoparticle synthesis via laser ablation in liquids for transformative sensory and synaptic devices,” published on July 21, 2025, in the International Journal of Extreme Manufacturing. The article is accessible via DOI: 10.1088/2631-7990/ade836.

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