Your Money: Piecing Together a Tax Plan’s Effects

It is tempting for people who earn less than $400,000 to think that they got off easy this week under the tax deal to end the fiscal impasse, given that only those with incomes above that level will be in a higher income tax bracket in 2013.

But the legislation that both houses of Congress have now approved could increase taxes on people with incomes that are not quite that high as well. That’s because the bill includes language that begins to do what both President Obama and Mitt Romney proposed at various points in the past: Limit certain tax breaks available to people who are affluent.

The new rules target two tax breaks: personal exemptions and many popular deductions like those for state and local taxes, mortgage interest and charitable contributions. For both breaks, single people with at least $250,000 in adjusted gross income and married people filing jointly with at least $300,000 in income are vulnerable. A hypothetical Texas couple could end up paying about $2,500 more in taxes, for instance.

The mechanics of how the new limits will work are now clear, though it takes a fair bit of explaining to lay them out in plain English. What we don’t know yet is how many people will end up paying more in 2013 than they did in 2012.

The uncertainty is tied to the fact that many of the targets of the legislation often end up ensnared by the alternative minimum tax. The A.M.T., and its high tax bill, may continue to catch most of them.

But let’s start with the basics. Most of the discussion here begins with that adjusted gross income figure. That’s the number you get when you subtract items from your salary or take-home pay that are often referred to as above-the-line deductions.

For the income range we’re talking about, these deductions tend to include things like health savings account contributions and alimony. People who work for themselves also get deductions for health insurance premiums, certain retirement contributions and self-employment taxes that an employer would otherwise pay.

Mark Luscombe, principal analyst with CCH, a tax information provider, points out just how confusing the use of adjustable gross income is, given that the new tax limits, the new tax bracket and the new Medicare tax are all based on different definitions of income.

Under normal circumstances, a personal exemption, for a specific dollar amount, is available for each member of your household. You then add all of the exemptions and subtract the total from your adjusted gross income, which has the effect of lowering your taxable income. CCH predicts that the personal exemption amount for 2013 will be $3,900 per person.

The new law requires taxpayers in the targeted income range to reduce the amount of their exemptions by 2 percent for every $2,500 by which their income exceeds the $250,000 or $300,000 limit. So a married, childless couple with $400,000 in adjusted gross income and $7,800 in potential exemptions could lose $6,240 of that $7,800.

The math for the limit on deductions is different. There, the rules call for you to add up the applicable deductions. Let’s say that equals $50,000. Then, you subtract from that 3 percent of the amount by which your adjusted gross income exceeds those $250,000 or $300,000 thresholds.

So if you’re a married couple with $400,000 in income, you’re $100,000 over the threshold. Three percent of that is $3,000. So you’d subtract that from $50,000. The rule, which existed for years but had been phased out more recently, is known as the Pease limitation, for Representative Donald J. Pease, the Ohio newspaper editor-turned-legislator who got it passed. As before, you can’t lose more than 80 percent of your deductions, no matter how high your income gets.

If you’re trying to figure out whether and how this may affect you, well, join the club. So much depends on your income, your state and your various deductions. All of that will affect whether the A.M.T. hits you as well.

For people who are already in the A.M.T. but will not end up with the $400,000 (for individuals) or $450,000 (for married couples filing jointly) in income necessary to be in the new 39.6 percent tax bracket in 2013, the new exemption and deduction rules may not hurt you. “I don’t think there’s enough there that you would no longer be in the A.M.T.,” said Jude Coard, a tax partner at Berdon L.L.P., of people with income in the $300,000 to $400,000 range.

Much will depend on your own situation. CCH ran two hypothetical cases for me, which you can see in the accompanying graphic. The first examined a family of four in New York with $400,000 in adjusted gross income and $79,000 in total itemized deductions. The household pays the A.M.T. in both 2012 and under the new tax rules in 2013. They pay just $790 more in 2013, but that includes $1,350 in new Medicare taxes. (The total does not include the Social Security payroll tax that has been restored to its prerecession level.)

A family in Texas, however, might have the same income but lower property taxes and no income tax and thus lower deductions for its federal tax return. Their deductions are just $43,700, but they end up being hurt more by the new rules. They would have no A.M.T. liability in 2013 and would end up paying $3,852 more, or about $2,500 if you don’t count the $1,350 from the new Medicare tax.

This is a lot to digest, so much so that even the experts at the Tax Policy Center have not yet finished updating their online calculator. Once they do, if you have the stomach to gather (or try to predict) all of the data, you can take your shot at projecting what these new rules may cost you.

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Brown plans extensive changes for school funding in 2013

SACRAMENTO — Gov. Jerry Brown will push this year to upend the way schools are funded in California, hoping to shift more money to poorer districts and end requirements that billions of dollars be spent on particular programs.

Brown said he wants more of the state's dollars to benefit low-income and non-English-speaking students, who typically are more expensive to educate.

"The reality is, in some places students don't enjoy the same opportunities that people have in other places," the governor said in an interview. "This is a way to balance some of life's chances."

He would also scale back — and possibly eliminate — dozens of rules that districts must abide by to receive billions in state dollars. Some of those requirements, such as a mandate to limit class size, have been suspended amid Sacramento's recurrent budget problems but are set to resume by 2015.

Brown and his aides are keeping most details under wraps. But advisers say his proposals, part of the budget blueprint to be unveiled early this month, will amount to the most extensive changes in decades in the relationship between school districts and state government.

His intentions are already raising concerns among school administrators, district officials and labor unions. The governor postponed earlier plans to push for the changes when the discord threatened to distract from his campaign for higher taxes. Voters approved the tax hikes in November, averting billions of dollars in education cuts.

Now, the transformation of school funding is at the top of his agenda. He says his goal is more local control.

"What the state has done for 40 years is develop one new program after another to compensate for underperforming" schools, he said. "What we have now is command and control issuing from headquarters in Sacramento."

Scores of programs set up by state mandate — for smaller classes, bilingual education and summer school, for example — have their own pots of money sent from Sacramento to pay for them. ¿The Public Policy Institute of California found that nearly 40% of every dollar sent to schools from both the state and federal governments is earmarked for such a purpose.

The programs vary in size and scope: $4.5 million to meet the needs of Native American students, $10 million to improve school Internet access, more than $618 million set aside for school buses, etc.

According to Brown's Department of Finance, 56 such programs received a total of $11.8 billion in state funds last year. ¿The result, the governor says, is a bloated school bureaucracy that takes money away from core instruction.

"You have to have administrators at the state level, district level and at the school level who are engaged in making sure this money is used for what it's supposed to be used for," Brown said. "This constant articulation of rules is a world unto itself that is not directly supporting the teacher in the classroom."

But many of the programs are popular with parents and various interest groups and have staunch defenders in the Capitol. They say lifting restrictions on how schools spend their money could hurt struggling students.

In recent years, state lawmakers have offered districts some flexibility to cope with rounds of budget cuts. The results, some say, have not always been good, leading to larger classes and sharp reductions in programs for adults trying to earn a high school degree.

Since 2008, the average class size in kindergarten through third grade has grown from 20 to 23, among the largest in the nation, according to a study from the Public Policy Institute of California. During the same period, the average class size elsewhere in the country remained at around 15 students.

In addition, "since schools have been given greater flexibility, adult education ... has been decimated throughout the state," said Jeff Freitas, secretary-treasurer of the California Federation of Teachers. "You can't just give the locals carte blanche with the money."

Shifting money to poorer schools at the expense of wealthier ones is also certain to stir protest.

Under a similar proposal the governor floated last year, the Department of Finance estimated that Compton Unified schools would see an uptick of more than $4,700 per pupil by the 2017-18 school year. Manhattan Beach Unified would get a per-student increase of just $681.

Those who have met with Brown's top education aides expect the governor to propose a similar formula in January, asking districts to account for the expenditures to make sure the funds serve higher-needs students.

Adonai Smith, a lobbyist for the Assn. of California School Administrators, said his members would not support a plan that amounts to a "redistribution of resources."

The governor says that even if funding is tweaked to favor more poor students and English learners, all schools will receive more money now that state revenue is on the uptick.

"I want to align more closely the money schools receive with the problems that teachers encounter," Brown said. "When somebody's teaching in Compton, it's a much bigger challenge than teaching in Beverly Hills."

anthony.york@latimes.com

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All of 2012 in One 4-Minute Video

We realize there’s only so much time one can spend in a day watching new trailers, viral video clips, and shaky cell phone footage of people arguing on live television. This is why every day The Atlantic Wire highlights the videos that truly earn your five minutes (or less) of attention. Today:  

RELATED: ‘Roseanne’ Predicted Internet Addiction; A Weather Alert from Hell

Filmmaker Ryan James Yezak boiled down the biggest stories of 2012 into four minutes. And, yes, Honey Boo Boo made it in there:

RELATED: Even Batman Gets Tripped up by Apple Maps

RELATED: The Videos You Shouldn’t (and Probably Couldn’t) Try at Home

So, raise your hand if you knew Patrick Stewart and company were having this much fun behind the scenes at Star Trek: The Next Generation. 

RELATED: Here’s a Video of George Takei Reading ’50 Shades of Grey’

RELATED: Cookie Monster Batman and the Dog You Wish You Had

Marvel’s Stan Lee — the guy who created characters like the Amazing Spider-Man, Thor, the Incredible Hulk, Iron Man, and the X-Men — turned 90 the other day. In honor of him and his heroes, here are all his cameos from all of the Marvel movies he helped create: 

And, finally, it’s 2013 somewhere… right? Please take caution when announcing that news to this very excitable baby. Happy New Year!

Wireless News Headlines – Yahoo! News

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LA photographer killed while shooting Bieber’s car

LOS ANGELES (AP) — Police say a paparazzo was hit by a car and killed after taking photos of Justin Bieber‘s white Ferrari on a Los Angeles street.

Los Angeles police Officer James Stoughton says the photographer, who was not identified, died at a hospital shortly after the crash Tuesday evening. Stoughton says Bieber was not in the Ferrari at the time.

The sports car was parked on the side of Sepulveda Boulevard near Getty Center Drive after a traffic stop. The photographer was struck as he walked across the boulevard after taking pictures.

Stoughton says no charges are expected to be filed against the motorist who hit the man.

A call to a spokesperson for the singer was not immediately returned Tuesday night.

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Safed Journal: New Insights on Marijuana in Israel, Where It’s Illegal

Baz Ratner/Reuters

Tikkun Olam, a medical marijuana farm in Israel, blends the high-tech and the spiritual.

SAFED, Israel — Among the rows of plants growing at a government-approved medical marijuana farm in the Galilee hills in northern Israel, one strain is said to have the strongest psychoactive effect of any cannabis in the world. Another, rich in anti-inflammatory properties, will not get you high at all.

Marijuana is illegal in Israel, but farms like this one, at a secret location near the city of Safed, are at the cutting edge of the debate on the legality, benefits and risks of medicinal cannabis. Its staff members wear white lab coats, its growing facilities are fitted with state-of-the-art equipment for controlling light and humidity, and its grounds are protected by security cameras and guards.

But in addition to the high-tech atmosphere, there is a spiritual one. The plantation, Israel’s largest and most established medical marijuana farm — and now a thriving commercial enterprise — is imbued with a higher sense of purpose, reflected by the aura of Safed, an age-old center of Jewish mysticism, as well as by its name, Tikkun Olam, a reference to the Jewish concept of repairing or healing the world.

There is an on-site synagogue in a trailer, a sweet aroma of freshly harvested cannabis that infuses the atmosphere and, halfway up a wooded hillside overlooking the farm, a blue-domed tomb of a rabbinic sage and his wife.

In the United States, medical marijuana programs exist in 18 states but remain illegal under federal law. In Israel, the law defines marijuana as an illegal and dangerous drug, and there is still no legislation regulating its use for medicinal purposes.

Yet Israel’s Ministry of Health issues special licenses that allow thousands of patients to receive medical marijuana, and some government officials are now promoting the country’s advances in the field as an example of its pioneering and innovation.

“I hope we will overcome the legal obstacles for Tikkun Olam and other companies,” Yuli Edelstein, the minister of public diplomacy and diaspora affairs, told journalists during a recent government-sponsored tour of the farm, part of Israel’s effort to brand itself as something beyond a conflict zone. In addition to helping the sick, he said, the effort “could be helpful for explaining what we are about in this country.”

Israelis have been at the vanguard of research into the medicinal properties of cannabis for decades.

In the 1960s, Prof. Raphael Mechoulam and his colleague Yechiel Gaoni at the Weizmann Institute of Science isolated, analyzed and synthesized the main psychoactive ingredient in the cannabis plant, tetrahydrocannabinol, or THC. Later, Professor Mechoulam deciphered the cannabinoids native to the brain. Ruth Gallily, a professor emerita of immunology at the Hebrew University of Jerusalem, has studied another main constituent of cannabis — cannabidiol, or CBD — considered a powerful anti-inflammatory and anti-anxiety agent.

When Zach Klein, a former filmmaker, made a documentary on medical marijuana that was broadcast on Israeli television in 2009, about 400 Israelis were licensed to receive the substance. Today, the number has risen to about 11,000.

Mr. Klein became devoted to the subject and went to work for Tikkun Olam in research and development. “Cannabis was used as medicine for centuries,” he said. “Now science is telling us how it works.”

Israeli researchers say cannabis can be beneficial for a variety of illnesses and conditions, from helping cancer patients relieve pain and ease loss of appetite to improving the quality of life for people with post-traumatic stress disorder and neuropsychological conditions. The natural ingredients in the plant, they say, can help with digestive function, infections and recovery after a heart attack.

The marijuana harvest, from plants that can grow over six feet tall, is processed into bags of flowers and ready-rolled cigarettes. There are also cannabis-laced cakes, cookies, candy, gum, honey, ointments and oil drops. The strain known as Eran Almog, which has the highest concentration of THC, is recommended for severe pain. Avidekel, a strain rich in CBD and with hardly any psychoactive ingredient, allows patients to benefit from the drug while being able to drive and to function at work.

Working with Hebrew University researchers, the farm has also developed a version in capsule form, which would make exporting the drug more practical, should the law allow it.

Professor Mechoulam, now 82, said in an interview that he had been urging producers over the years to grow cannabis with less THC and more CBD, something in which nonmedical marijuana growers had little interest. He said what Tikkun Olam had done was not great science but “a very practical development.”

In Israel, he said, research in the field is “definitely a work in progress,” and he cautioned, “Science is not a 100-meters Olympic race; it is not who is first on the line that is important.”

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Scant Proof Is Found to Back Up Claims by Energy Drinks

Energy drinks are the fastest-growing part of the beverage industry, with sales in the United States reaching more than $10 billion in 2012 — more than Americans spent on iced tea or sports beverages like Gatorade.

Their rising popularity represents a generational shift in what people drink, and reflects a successful campaign to convince consumers, particularly teenagers, that the drinks provide a mental and physical edge.

The drinks are now under scrutiny by the Food and Drug Administration after reports of deaths and serious injuries that may be linked to their high caffeine levels. But however that review ends, one thing is clear, interviews with researchers and a review of scientific studies show: the energy drink industry is based on a brew of ingredients that, apart from caffeine, have little, if any benefit for consumers.

“If you had a cup of coffee you are going to affect metabolism in the same way,” said Dr. Robert W. Pettitt, an associate professor at Minnesota State University in Mankato, who has studied the drinks.

Energy drink companies have promoted their products not as caffeine-fueled concoctions but as specially engineered blends that provide something more. For example, producers claim that “Red Bull gives you wings,” that Rockstar Energy is “scientifically formulated” and Monster Energy is a “killer energy brew.” Representative Edward J. Markey of Massachusetts, a Democrat, has asked the government to investigate the industry’s marketing claims.

Promoting a message beyond caffeine has enabled the beverage makers to charge premium prices. A 16-ounce energy drink that sells for $2.99 a can contains about the same amount of caffeine as a tablet of NoDoz that costs 30 cents. Even Starbucks coffee is cheap by comparison; a 12-ounce cup that costs $1.85 has even more caffeine.

As with earlier elixirs, a dearth of evidence underlies such claims. Only a few human studies of energy drinks or the ingredients in them have been performed and they point to a similar conclusion, researchers say — that the beverages are mainly about caffeine.

Caffeine is called the world’s most widely used drug. A stimulant, it increases alertness, awareness and, if taken at the right time, improves athletic performance, studies show. Energy drink users feel its kick faster because the beverages are typically swallowed quickly or are sold as concentrates.

“These are caffeine delivery systems,” said Dr. Roland Griffiths, a researcher at Johns Hopkins University who has studied energy drinks. “They don’t want to say this is equivalent to a NoDoz because that is not a very sexy sales message.”

A scientist at the University of Wisconsin became puzzled as he researched an ingredient used in energy drinks like Red Bull, 5-Hour Energy and Monster Energy. The researcher, Dr. Craig A. Goodman, could not find any trials in humans of the additive, a substance with the tongue-twisting name of glucuronolactone that is related to glucose, a sugar. But Dr. Goodman, who had studied other energy drink ingredients, eventually found two 40-year-old studies from Japan that had examined it.

In the experiments, scientists injected large doses of the substance into laboratory rats. Afterward, the rats swam better. “I have no idea what it does in energy drinks,” Dr. Goodman said.

Energy drink manufacturers say it is their proprietary formulas, rather than specific ingredients, that provide users with physical and mental benefits. But that has not prevented them from implying otherwise.

Consider the case of taurine, an additive used in most energy products.

On its Web site, the producer of Red Bull, for example, states that “more than 2,500 reports have been published about taurine and its physiological effects,” including acting as a “detoxifying agent.” In addition, that company, Red Bull of Austria, points to a 2009 safety study by a European regulatory group that gave it a clean bill of health.

But Red Bull’s Web site does not mention reports by that same group, the European Food Safety Authority, which concluded that claims about the benefits in energy drinks lacked scientific support. Based on those findings, the European Commission has refused to approve claims that taurine helps maintain mental function and heart health and reduces muscle fatigue.

Taurine, an amino acidlike substance that got its name because it was first found in the bile of bulls, does play a role in bodily functions, and recent research suggests it might help prevent heart attacks in women with high cholesterol. However, most people get more than adequate amounts from foods like meat, experts said. And researchers added that those with heart problems who may need supplements would find far better sources than energy drinks.

Hiroko Tabuchi contributed reporting from Tokyo and Poypiti Amatatham from Bangkok.

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Senate passes 'fiscal cliff' deal; House to vote Tuesday

WASHINGTON — The Senate voted overwhelmingly early Tuesday to approve legislation to halt a tax increase for all but the wealthiest Americans while postponing for two months deep spending cuts. The vote came just hours after the accord was reached between the White House and congressional leaders.

After a rare holiday session that lasted through the New Year’s Eve celebration and two hours into New Year’s Day, senators voted 89-8 to approve the proposal. Three Democrats and five Republicans dissented, most prominently Sen. Marco Rubio (R-Fla.).

“It took an imperfect solution to prevent our constituents from very real financial pain,” Senate Minority Leader Mitch McConnell (R-Ky)  said before the vote. “This shouldn’t be the model for how to do things around here. But I think we can say we’ve done some good for the country.”

President Obama, in a statement released by the White House early Tuesday morning, said, “While neither Democrats nor Republicans got everything they wanted, this agreement is the right thing to do for our country and the House should pass it without delay.”

The lopsided vote puts pressure on the House to swiftly follow suit to ensure the nation avoids the so-called fiscal cliff. As long as Congress is seen to be working toward a solution, no dire economic fallout is expected from the delay. The House is expected to bring the bill up Tuesday afternoon.

The deal, if approved by Congress, would represent a milestone for Republicans, whose anti-tax stance has defined the party since former President George H.W. Bush broke his promise not to raise taxes in 1990. Republicans have not supported an effort to increase income taxes since then.

It also would be a concession for Democrats who backed away from President Obama’s popular campaign pledge that he would ask households earning more than $250,000 to pay more in taxes. Under the deal with Republicans, taxes will increase only on households earning more than $450,000.

Still, the deal spares the average middle class family a tax hike of about $2,200, a reality that drove the sense of urgency that motivated lawmakers in the frantic final hours of 2012.

“I’m not happy the way it happened, but it is what it is,” Sen. Max Baucus (D-Mont.), chairman of the Senate Finance Committee, said before the vote. “It was very important that we prevent an increase on middle income taxes. And I’ll be working next year to get a bigger agreement.”

The deep automatic spending cuts scheduled to begin Wednesday — the other part of the "fiscal cliff" — would be pushed back just long enough to ensure that the partisan budget battles marking Obama's first term will also punctuate the beginning of his second. Negotiations over the cuts were expected to be rolled into talks about extending the nation's debt ceiling, a prospect Democrats promised to resist.

The normally festive time of year turned serious Monday as details of the deal emerged. Vice President Joe Biden, who brokered the deal in marathon sessions with McConnell, was dispatched to the Capitol for an intense 90-minute session with Democrats.

In an afternoon speech with middle-class Americans arrayed on risers behind him, Obama had urged congressional negotiators to press on and resolve the remaining issues.

"It's not done," Obama said from the Eisenhower Executive Office Building next to the White House. He called on Americans to urge their lawmakers to "see if we can get this done."

The talks had largely settled the income tax provisions, which would stop the increase on most Americans and raise rates for households making more than $450,000 a year. But the two sides remained at odds over how to deal with the automatic spending cuts.

"We are very, very close," an upbeat McConnell said on the Senate floor. "We can do this."

Lawmakers were told to stay near the Capitol, and many hunkered down there for New Year's Eve.

Sen. Mary L. Landrieu (D-La.) hosted an evening gathering at her nearby home as lawmakers awaited word of final details. "We're serving beer, not champagne," she said.

Yet Democratic leaders remained largely silent on the proposal before Biden, a former senator who has cut deals with McConnell before, headed to Capitol Hill to brief his Democratic colleagues.

"Having been in the Senate as long as I have, there are two things you shouldn't do: You shouldn't predict how the Senate's going to vote before they vote," Biden said, emerging from the session, which lawmakers described as robust. "And number two, you surely shouldn't predict how the House is going to vote."

The office of Senate Majority Leader Harry Reid, the Nevada deal-maker who stepped aside for Biden to negotiate with McConnell, offered visible evidence of the level of concern. Lawmakers came in and out of his door throughout the day.

"No deal is better than a bad deal," said Sen. Tom Harkin (D-Iowa), an influential liberal. "And this looks like a very bad deal."

The powerful AFL-CIO president, Richard Trumka, tweeted his displeasure.

Conservatives similarly sounded off. "Republicans should kill the compromise, if there are no spending cuts," Erick Erickson, the conservative founder of the influential Red State blog, said in a tweet.

Putting the vote off until Tuesday would accomplish a political back flip that would be particularly advantageous for anti-tax Republicans, and it represented an option that has been discussed for months.

With the existing tax rates set to expire at midnight, Tuesday ushered in the new higher rates. By acting Tuesday rather than Monday, the congressional votes would technically be to lower tax rates on most Americans, rather than raise them.

Biden and McConnell were in close contact all day after working past midnight Sunday and resuming very early Monday morning to craft the deal.

The minority leader convened Republican senators behind closed doors at dinnertime, and many emerged optimistic that a deal was at hand.

"Hope springs eternal around here, even though it gets a little sticky at times," said Sen. Pat Roberts (R-Kan.). House Speaker John A. Boehner convened his troops in a basement office beneath the Rotunda.

Optimism aside, one thing was increasingly clear: With some major issues still unresolved, Washington was poised to continue the partisan budget battles that have defined Obama's first term.

Under the proposed deal, more than $620 billion in revenue would be raised — far less than the $1.6 trillion Obama first sought in new revenue when he still hoped for a large deficit reduction package.

The agreement would set the top tax rates at 39.6% for income above $450,000 for households and $400,000 for individuals, according to a source who spoke on the condition of anonymity because he was not authorized to discuss the negotiations.

Tax rates on investment income would also rise for those higher-income households, from the historic low 15% rate on capital gains and dividends to 20%. Obama had wanted to tax dividends at the same rate as ordinary income.

The rate for the estate tax was a key sticking point throughout the weekend. The agreement would set a new rate at 40% on estates valued at more than $5 million. That is a compromise between the 35% rate in effect in 2012 and the 45% rate Democrats demanded on estates of $3.5 million or more.

About 2 million out-of-work Americans would benefit, if the deal is approved, from a one-year extension of long-term unemployment benefits. Those benefits expired over the weekend.

One area that hewed closer to Democratic priorities was Obama's proposal to reinstate limits on how much upper-income households could benefit from personal exemption tax credits and itemized deductions. Those limits, in place before the George W. Bush-era tax cuts began in 2001, were done away with over the past decade.

The agreement would reduce those deductions for households earning more than $250,000, leading to higher effective taxes on those households without an increase in tax rates, which the GOP had resisted.

Other tax credits established under Obama's economic recovery program would also be extended for five more years. That provision is a nod to Democratic calls for more stimulus spending to help the economy and for adjustments to the tax code to help those with more modest incomes.

Those credits include a $2,500 tax credit for college students and another that allows cash refunds even if no tax is owed for those with children and family incomes below $45,000.

The deal also includes a permanent fix for the alternative minimum tax, a part of the tax code that was established decades ago to ensure high-income earners paid at least a minimum amount of tax even if they were able to reduce their liability through extensive deductions. But it increasingly snares middle-class families because it was never indexed to inflation. Congress must fix it every year, a problem that would be finally resolved with Monday's deal.

The agreement also includes a nine-month extension of a stalled farm bill, ensuring that milk prices would not double, as some had predicted, without price supports. Doctors who serve Medicare patients would also be spared a pay cut, a usually routine adjustment that got caught up in the year-end fight.

Even with the thorny tax issues all but settled, the mandatory budget cuts that would start to reduce federal spending on Wednesday remained a sticking point until late Monday.

Those cuts, which would slice across defense and domestic programs, had been set as a last-ditch trigger designed to spur negotiations for a broader budget deal after an earlier deficit-reduction effort failed.

Talks focused on postponing the cuts for two months but offsetting the $24 billion that would not be saved. The White House and Republicans eventually settled on a mix of revenue increases and spending cuts.

Postponing the automatic cuts for two months, as the Republicans wanted, all but guarantees the budget battles will continue. Democrats had hoped to extend that reckoning for a year to keep Obama's second term from beginning with a repeat of past tumultuous budget battles.

In addition to Rubio, the dissenters to the deal in the Senate were Democrats Tom Harkin (Iowa), Thomas R. Carper (Del.) and Michael Bennet (Colo.), and Republicans Chuck Grassley (Iowa), Mike Lee (Utah), Rand Paul (Ky.) and Richard Shelby (Ala.).

Three senators did not vote: Frank R. Lautenberg (D-N.J.), who is battling the flu; Jim DeMint (R-S.C.), who announced his resignation earlier this month; and Mark Steven Kirk (R-Ill.), who is set to return to the Senate for the first time later this week after suffering a stroke.

lisa.mascaro@latimes.com

kathleen.hennessey@latimes.com

michael.memoli@latimes.com 

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DiDonato a luminous Mary Stuart at Met

NEW YORK (AP) — The Metropolitan Opera may have pretty much turned opening night over to the glamorous Anna Netrebko, but New Year’s Eve belongs to a very different diva — Joyce DiDonato.

Last year the Kansas-born mezzo-soprano headlined a starry lineup in the baroque pastiche “The Enchanted Island.” On Monday night she brought a gala audience to its feet with a luminous performance in the title role of Donizetti’s “Maria Stuarda.”

Never before performed at the Met, this second opera in the composer’s so-called “Three Queens” trilogy portrays the lethal conflict between Mary, deposed queen of Scotland, and Queen Elizabeth I of England.

From the moment she makes her entrance in the second scene, singing of her joy in strolling outside her prison in Fotheringay Castle, DiDonato rivets attention. She imbues every syllable with a concentrated eloquence that makes her compact voice seem larger than it is. She displays seemingly effortless command of coloratura embellishments throughout a wide vocal range. And she is equally impressive in fiery outbursts and in hushed, long-held phrases — like the ones she spun out as she sang through the chorus in the final scene.

The opera’s dramatic heart is a confrontation between the two queens that never took place in history but that figures in the Friedrich Schiller play on which the libretto is based. Mary at first abases herself in hope of winning a pardon; then, as Elizabeth hurls insults, her pride reasserts itself and she seals her doom by denouncing her rival as “figlia impura di Bolena” (“impure daughter of Anne Boleyn”) and “vil bastarda” (“vile bastard”).

DiDonato was impressive in this scene when she sang the role for the first time last spring in Houston, but her performance Monday night was even better — more confident and more filled with vocal and dramatic shadings. There was a wonderful touch when, after she had spent her fury, she allowed herself a beatific smile, as if to convey: “There! I said it and I’m glad!”

Of course, it takes two to stage a confrontation, and DiDonato’s partner at the Met is Elza van den Heever, a South African soprano making her debut. She has a voice that’s impressive in many respects, with a large and vibrant upper register. But she tended to fade out in the lower part of her range, where much of Elizabeth‘s music lies.

More damagingly, she was victimized by a quirk of David McVicar’s production that has Elizabeth lurching awkwardly about the stage for much of the evening, as if thrown off balance by John Macfarlane‘s elaborate period costumes. Perhaps this bizarre gait is intended to contrast with Mary’s immaculate poise, but it mainly proves distracting.

The opening scene in Elizabeth’s palace is garishly staged, with what look like red rafters hanging down from the ceiling and gratuitous acrobats in devil costumes, but once past this, matters improve. For the scene outside Fotheringay, Macfarlane fills the stage with spindly trees barren of leaves and provides a painted backdrop that evokes a cloudy landscape. The final tableau is also striking: Mary, shorn of her long hair and wearing a simple red dress, climbs a staircase with her back to the audience to meet her executioner and the chopping block.

Though the two queens dominate the opera, there are some other characters, and they are all in extremely good hands. Having the elegant tenor Matthew Polenzani take on the thankless role of the ineffectual Leicester is luxury casting indeed. Bass Matthew Rose is warmly sympathetic as Mary’s confessor, Talbot; baritone Joshua Hopkins sings with robust tone as her nemesis, Cecil; and mezzo Maria Zifchak lends her customary strong support as Mary’s attendant, Anna.

Maurizio Benini conducts a lithe and lively performance of the score, even if he can’t quite disguise the fact that the second half of the opera is decidedly anti-climactic.

There are seven more performances, including a matinee on Saturday, Jan. 19, that will be broadcast live in HD to movie theaters around the world.

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Recipes for Health: Warm Lentil Salad — Recipes for Health

Andrew Scrivani for The New York Times

This recipe started out as something else. I had in my pantry a bag of mixed sprouted lentils – black, green, and brown. I cooked them with the intention of making dal, but I so liked the integrity of the cooked lentils – green and black lentils remain intact even after they soften – that I didn’t want to mash them. Meanwhile I had roasted some squash with balsamic vinegar. I ended up warming the lentils in a cumin-scented vinaigrette and serving them with the squash.

For the squash:

2 pounds kabocha or butternut squash, peeled and cut in small dice (about 3 cups peeled and diced, weighing 1 1/2 to 1 3/4 pounds), or 1 large acorn squash, cut in half*

Salt to taste

1 tablespoon balsamic vinegar (2 tablespoons if using acorn squash)

1 tablespoon extra virgin olive oil

 

For the lentils:

1 cup black lentils (also known as beluga lentils), green Le Puy lentils, or a mixture, rinsed

1 teaspoon minced ginger

1 teaspoon turmeric

1/2 onion (intact)

1 quart water

Salt to taste

 

For the salad:

1 tablespoon sherry vinegar or red wine vinegar

1 teaspoon balsamic vinegar

1 teaspoon Dijon mustard

1/2 teaspoon cumin seeds, ground

Salt and freshly ground pepper to taste

3 tablespoons extra virgin olive oil

1 tablespoon walnut oil

1/4 cup chopped or slivered flat leaf parsley

 

*If using acorn squash, place in a 425 degree oven for 20 minutes before cutting in half and seeding. It will be much easier to cut.

1. Combine the lentils, ginger, turmeric, onion, water, and salt to taste in a medium saucepan and bring to a boil. Reduce the heat to medium and cook at a moderate bubble until the lentils have softened and produced a flavorful broth, about 35 to 40 minutes. Remove from the heat. Remove the onion and discard. Place a strainer over a bowl and drain the lentils.

2. Meanwhile, preheat the oven to 425 degrees. Line a baking sheet with foil. If using cut up squash, place in a bowl or directly on the baking sheet and toss with salt to taste, the balsamic vinegar and 1 tablespoon of the olive oil. Spread on the baking sheet in an even layer and make sure to tip all of the liquid remaining in the bowl over the squash. Roast for 20 to 30 minutes, stirring every 10 minutes so that the squash browns evenly. The squash should be tender all the way through. Remove from the heat. If using acorn squash, spoon a tablespoon of the balsamic vinegar into both cavities, season with salt, brush with olive oil, and place cut side up on a foil-lined baking sheet. Bake 40 to 50 minutes, basting every 10 minutes, until thoroughly tender. Remove from the heat and when cool enough to handle remove the skin and cut the squash into dice.

3. In a small bowl or measuring cup whisk together the vinegars, mustard, salt and pepper, olive oil, and walnut oil. Toss with the lentils and return to the saucepan. Add a few tablespoons of the lentil broth, stir in the parsley and heat through.

4. Place the squash in the middle of a wide bowl or serving platter, surround with the lentil salad and serve.

Yield: Serves 4 to 6

Advance preparation: The cooked lentils will keep for 3 or 4 days in the refrigerator. Keep the broth in a jar and moisten if desired when you reheat. The squash will keep for 2 or 3 days. Reheat gently in a pan or in a medium-low oven.

Nutritional information per serving (4 servings): 381 calories; 18 grams fat; 2 grams saturated fat; 4 grams polyunsaturated fat; 11 grams monounsaturated fat; 0 milligrams cholesterol; 44 grams carbohydrates; 13 grams dietary fiber; 40 milligrams sodium (does not include salt to taste); 14 grams protein

Nutritional information per serving (6 servings): 254 calories; 12 grams fat; 2 grams saturated fat; 3 grams polyunsaturated fat; 7 grams monounsaturated fat; 0 milligrams cholesterol; 29 grams carbohydrates; 9 grams dietary fiber; 27 milligrams sodium (does not include salt to taste); 10 grams protein

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Senate Passes Tax Increases on Wealthy Americans

Alex Brandon/Associated Press

Senator Harry Reid, the majority leader, talked with a reporter after the vote.

WASHINGTON – The Senate, in a pre-dawn vote two hours after the deadline passed to avert automatic tax increases, overwhelmingly approved legislation Tuesday that would allow tax rates to rise only on affluent Americans while temporarily suspending sweeping, across-the-board spending cuts.

The deal, worked out in furious negotiations between Vice President Joseph R. Biden Jr. and the Republican Senate leader, Mitch McConnell, passed 89-8, with just three Democrats and five Republicans voting no. Although it lost the support of some of the Senate’s most conservative members, the broad coalition that pushed the accord across the finish line could portend swift House passage as early as New Year’s Day.

Quick passage before the markets reopen Wednesday would likely negate any economic damage from Tuesday’s breach of the so-called “fiscal cliff” and largely spare the nation’s economy from the one-two punch of large tax increases and across-the-board military and domestic spending cuts in the New Year.

“This shouldn’t be the model for how to do things around here,” Senator McConnell said just after 1:30 a.m. “But I think we can say we’ve done some good for the country.”

“You surely shouldn’t predict how the House is going to vote,” Mr. Biden said late New Year’s Eve after meeting with leery Senate Democrats to sell the accord. “But I feel very, very good.”

The eight senators who voted no included Marco Rubio, Republican of Florida and a potential presidential candidate in 2016, two of the Senate’s most ardent small-government Republicans, Rand Paul of Kentucky and Mike Lee of Utah, and Senator Charles E. Grassley, who as a former Finance Committee chairman helped secure passage of the Bush-era tax cuts, then opposed making almost all of them permanent on Tuesday. Two moderate Democrats, Tom Carper of Delaware and Michael Bennet of Colorado, also voted no, as did the liberal Democrat Tom Harkin, who said the White House had given away too much in the compromise. Senator Richard Shelby, Republican of Alabama, also voted no.

The House Speaker, John A. Boehner, and the Republican House leadership said the House would “honor its commitment to consider the Senate agreement.” But, they added, “decisions about whether the House will seek to accept or promptly amend the measure will not be made until House members – and the American people – have been able to review the legislation.”

Even with that cautious assessment, Republican House aides said a vote Tuesday is possible.

Under the agreement, tax rates would jump to 39.6 percent from 35 percent for individual incomes over $400,000 and couples over $450,000, while tax deductions and credits would start phasing out on incomes as low as $250,000, a clear victory for President Obama, who ran for re-election vowing to impose taxes on the wealthy.

Just after the vote, Mr. Obama called for quick House passage of the legislation.

“While neither Democrats nor Republicans got everything they wanted, this agreement is the right thing to do for our country and the House should pass it without delay,” he said.

 Democrats also secured a full year’s extension of unemployment insurance without strings attached and without offsetting spending cuts, a $30 billion cost. But the two-percentage point cut to the payroll tax that the president secured in late 2010 lapsed at midnight and will not be renewed.

In one final piece of the puzzle, negotiators agreed to put off $110 billion in across-the-board cuts to military and domestic programs for two months while broader deficit reduction talks continue. Those cuts begin to go into force on Wednesday, and that deadline, too, might be missed before Congress approves the legislation.

To secure votes, Senator Harry Reid, the Senate Democratic leader, also told Democrats the legislation would cancel a pending congressional pay raise — putting opponents in the politically difficult position of supporting a raise — - and extend an expiring dairy policy that would have seen the price of milk double in some parts of the country.

The nature of the deal ensured that the running war between the White House and Congressional Republicans on spending and taxes would continue at least until the spring. Treasury Secretary Timothy F. Geithner formally notified Congress that the government reached its statutory borrowing limit on New Year’s Eve. Through some creative accounting tricks, the Treasury Department can put off action for perhaps two months, but Congress must act to keep the government from defaulting just when the “pause” on pending cuts is up. Then in late March, a law financing the government expires.

Jennifer Steinhauer and Robert Pear contributed reporting.

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