OMAHA, Neb. (AP) — Nebraska’s largest city has extended its mask mandate for another three months to help limit the spread of the coronavirus. 

Omaha’s City Council voted unanimously Tuesday to extend the requirement through May 25. 

The council also rejected a proposed change to the rule that would have exempted children aged 5 to 12.

 Currently, the mandate generally requires everyone 5 and older to wear masks any time they can’t stay six feet apart from others indoors. 

The state said 4.8% of Nebraska’s population has now received both required doses of a coronavirus vaccine and 239,832 doses have been administered.

OMAHA, Neb. (AP) — Nebraska’s largest city has extended its mask mandate for another three months to help limit the spread of the coronavirus. Omaha’s City Council voted unanimously Tuesday to extend the requirement through May 25. The council also rejected a proposed change to the rule that would have exempted children aged 5 to 12. Currently, the mandate generally requires everyone 5 and older to wear masks any time they can’t stay six feet apart from others indoors. The state said 4.8% of Nebraska’s population has now received both required doses of a coronavirus vaccine and 239,832 doses have been administered.

Omaha extends mask mandate through May without any changes

PIERRE, S.D. (AP) — South Dakota Gov. Kristi Noem says the state will have an additional $125 million in one-time funds. 

She used the announcement to tout her hands-off approach to the pandemic, while acknowledging that much of the windfall was thanks to the federal stimulus. 

The Republican governor pointed to the state’s unemployment rate, which is among the lowest in the nation, as proof that her decision to keep South Dakota “open” was the right one. 

But the state has the highest rate of virus deaths per capita in the Midwest.

 Lawmakers are debating how best to use a surge in one-time funds this year.

PIERRE, S.D. (AP) — South Dakota Gov. Kristi Noem says the state will have an additional $125 million in one-time funds. She used the announcement to tout her hands-off approach to the pandemic, while acknowledging that much of the windfall was thanks to the federal stimulus. The Republican governor pointed to the state’s unemployment rate, which is among the lowest in the nation, as proof that her decision to keep South Dakota “open” was the right one. But the state has the highest rate of virus deaths per capita in the Midwest. Lawmakers are debating how best to use a surge in one-time funds this year.

Noem reveals $125 million extra funds, touts virus response

United States Attorney Joe Kelly announced that Seth Mock, 33, of Lincoln, Nebraska, was sentenced today in Lincoln by Senior United States District Judge Richard G. Kopf for theft of government property.&nbsp; Mock was sentenced to 5 years of probation with intermittent confinement along with special conditions and ordered to pay $339,588.84 in restitution. Mock’s Loving Life Learning Center was also ordered to pay $181,489 in restitution, an amount constituting a portion of the larger restitution award ordered against Seth Mock.

Seth Mock was the owner of Mock’s Loving Life Learning Center (MLLLC), a childcare center that provided services in Omaha beginning in June, 2014.&nbsp; Mock signed contracts with the State of Nebraska to receive reimbursement payments through the U.S. Department of Health and Human Services Child Care Development Fund Program (CCDF) for childcare expenses for eligible children pursuant to the rules and regulations of the United States and the State of Nebraska.&nbsp; MLLLC was licensed as a childcare center by the State of Nebraska. Mock was trained by the State of Nebraska in the proper submission of CCDF claims for reimbursement.&nbsp;

From August, 2014 to December, 2015, MLLLC knowingly stole and converted to its own use money and property of the United States, through HHS, a department thereof, having a value in excess of $96,000, through the intentional submissions of false claims to the State of Nebraska Department of Health and Human Services. The submission reported false information which inflated the number of children and hours that children attended Mock’s Loving Life Learning Center in order to receive additional and fraudulent payments from the United States Department of Health and Human Services.

“Today, Mr. Mock has been held accountable for his actions that involved deceit and trickery when he used fraudulently obtained government funds meant for his daycare for his personal use,” said David Talcott, Acting Special Agent in Charge of the IRS Criminal Investigation division in the St. Louis Field Office. “IRS CI, along with law enforcement partners, and the U.S. Attorney’s Office will continue to identify, investigate and prosecute individuals like Mr. Mock.”

This case was investigated by the Department of Health and Human Services, Office of Inspector General, the Internal Revenue Service Criminal Investigations Division, and the Department of Homeland Security Investigations.&nbsp;

News Release US Attorney' Office-OmahaUnited States Attorney Joe Kelly announced that Seth Mock, 33, of Lincoln, Nebraska, was sentenced today in Lincoln by Senior United States District Judge Richard G. Kopf for theft of government property.&nbsp; Mock was sentenced to 5 years of probation with intermittent confinement along with special conditions and ordered to pay $339,588.84 in restitution. Mock’s Loving Life Learning Center was also ordered to pay $181,489 in restitution, an amount constituting a portion of the larger restitution award ordered against Seth Mock.Seth Mock was the owner of Mock’s Loving Life Learning Center (MLLLC), a childcare center that provided services in Omaha beginning in June, 2014.&nbsp; Mock signed contracts with the State of Nebraska to receive reimbursement payments through the U.S. Department of Health and Human Services Child Care Development Fund Program (CCDF) for childcare expenses for eligible children pursuant to the rules and regulations of the United States and the State of Nebraska.&nbsp; MLLLC was licensed as a childcare center by the State of Nebraska. Mock was trained by the State of Nebraska in the proper submission of CCDF claims for reimbursement.&nbsp;From August, 2014 to December, 2015, MLLLC knowingly stole and converted to its own use money and property of the United States, through HHS, a department thereof, having a value in excess of $96,000, through the intentional submissions of false claims to the State of Nebraska Department of Health and Human Services. The submission reported false information which inflated the number of children and hours that children attended Mock’s Loving Life Learning Center in order to receive additional and fraudulent payments from the United States Department of Health and Human Services.“Today, Mr. Mock has been held accountable for his actions that involved deceit and trickery when he used fraudulently obtained government funds meant for his daycare for his personal use,” said David Talcott, Acting Special Agent in Charge of the IRS Criminal Investigation division in the St. Louis Field Office. “IRS CI, along with law enforcement partners, and the U.S. Attorney’s Office will continue to identify, investigate and prosecute individuals like Mr. Mock.”This case was investigated by the Department of Health and Human Services, Office of Inspector General, the Internal Revenue Service Criminal Investigations Division, and the Department of Homeland Security Investigations.&nbsp;

Former Omaha daycare provider sentenced for theft of government property

By DEE-ANN DURBIN-Associated Press&nbsp;&nbsp;

&nbsp;(AP)-Aunt Jemima is making her last batch of pancakes.

Quaker Oats said Tuesday that its Aunt Jemima brand pancake mix and syrup will be renamed Pearl Milling Company. Aunt Jemima products will continue to be sold until June, when the packaging will officially change over.

Quaker Oats, a division of PepsiCo Inc.,&nbsp;<a href="https://apnews.com/article/e71abe3b6e25e05fb7c76c20b86f6b60">had announced last June</a>&nbsp;that it would retire the Aunt Jemima brand, saying the character’s origins are “based on a racial stereotype.” The smiling Aunt Jemima logo was inspired by the 19th century “mammy” minstrel character, a Black woman content to serve her white masters. A former slave, Nancy Green, became the first face of the pancake products in 1890.

Quaker Oats bought the Aunt Jemima brand in 1925 and had updated the logo over the years in an effort to remove the negative stereotypes. But in the cultural reckoning that followed last summer’s Black Lives Matter protests, Quaker decided to change the name altogether. Other brands,&nbsp;<a href="https://apnews.com/article/race-and-ethnicity-archive-racial-injustice-6683668ebc9d22e0265bc853b3c75cde">like Uncle Ben’s rice</a>, followed.

Quaker said Pearl Milling Company was founded in 1888 in St. Joseph, Missouri, and was the originator of self-rising pancake mix. While the brand will be new to store shelves, the boxes and bottles of syrup will still have the familiar red packaging of Aunt Jemima.

Quaker said it sought input from customers, employees and external cultural experts as it developed the new brand name.

Quaker said it is also donating $1 million to groups that empower Black women and girls as part of the Pearl Milling Company rollout.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/2/1612962396130.png" alt="" />
 <figcaption></figcaption>
 </figure> By DEE-ANN DURBIN-Associated Press&nbsp;&nbsp;&nbsp;(AP)-Aunt Jemima is making her last batch of pancakes.Quaker Oats said Tuesday that its Aunt Jemima brand pancake mix and syrup will be renamed Pearl Milling Company. Aunt Jemima products will continue to be sold until June, when the packaging will officially change over.Quaker Oats, a division of PepsiCo Inc.,&nbsp;<a href="https://apnews.com/article/e71abe3b6e25e05fb7c76c20b86f6b60">had announced last June</a>&nbsp;that it would retire the Aunt Jemima brand, saying the character’s origins are “based on a racial stereotype.” The smiling Aunt Jemima logo was inspired by the 19th century “mammy” minstrel character, a Black woman content to serve her white masters. A former slave, Nancy Green, became the first face of the pancake products in 1890.Quaker Oats bought the Aunt Jemima brand in 1925 and had updated the logo over the years in an effort to remove the negative stereotypes. But in the cultural reckoning that followed last summer’s Black Lives Matter protests, Quaker decided to change the name altogether. Other brands,&nbsp;<a href="https://apnews.com/article/race-and-ethnicity-archive-racial-injustice-6683668ebc9d22e0265bc853b3c75cde">like Uncle Ben’s rice</a>, followed.Quaker said Pearl Milling Company was founded in 1888 in St. Joseph, Missouri, and was the originator of self-rising pancake mix. While the brand will be new to store shelves, the boxes and bottles of syrup will still have the familiar red packaging of Aunt Jemima.Quaker said it sought input from customers, employees and external cultural experts as it developed the new brand name.Quaker said it is also donating $1 million to groups that empower Black women and girls as part of the Pearl Milling Company rollout.

Aunt Jemima brand gets a new name: Pearl Milling Company

WASHINGTON (AP) — House Democrats muscled past Republicans on portions of President Joe Biden’s pandemic plan, including a proposed $130 billion in additional relief to help the nation’s schools reopen and a gradual increase of the federal minimum wage to $15 an hour.

Democrats on the Education and Labor Committee say schools won’t be able to reopen safely until they get an infusion of federal funding to repair building ventilation systems, buy protective equipment and take other steps recommended by federal health officials. The plan faces opposition from Republicans who want to tie new school funding to reopening.

The panel met Tuesday to craft its portion of&nbsp;<a href="https://apnews.com/article/joe-biden-coronavirus-action-plan-3d8d5841bb9098a81ad9452fb2619024">a $1.9 trillion COVID-19 relief package</a>&nbsp;that tracks with Biden’s plan for battling the pandemic and&nbsp;<a href="https://apnews.com/article/joe-biden-coronavirus-pandemic-inflation-janet-yellen-bill-clinton-6d7e097c4ea3752671822dda742d489e">reviving a still staggering economy</a>. Democrats hope to rush the bill to Biden for his signature by mid-March, using a special budget-related process allowing certain legislation to be approved by a simple majority.

Rep. Bobby Scott, chair of the Education and Labor Committee, dismissed complaints from Republicans who objected to use of the process.

“We must address the urgent needs of the people now,” said Scott, D-Va., “The multiple crises affecting our communities will grow worse every day if we do not act. We must recognize that we cannot afford to prioritize process over the urgent needs of people across this country.”

House Republicans attempted dozens of changes to the legislation at a hearing that stretched late into the evening. They proposed amendments to limit funding only to schools offering in-person instruction, or to steer aid to families if their schools continued operating online. On the wage increase, they sought to exempt small businesses or certain rural areas. It appeared all of the amendments would be defeated.

Biden has made reopening most of the nation’s K-8 schools within his first 100 days in office a key goal. The issue has become increasingly heated as some school districts face gridlock with&nbsp;<a href="https://apnews.com/article/us-news-teaching-coronavirus-pandemic-chicago-d51f2ebe1504cfe36eb5ea8467567389">teachers who have refused to support reopening</a>&nbsp;until their demands are met. Biden’s plan for $130 billion in school funding is in addition to more than $8 billion from previous relief packages.

In a tweak to Biden’s plan, the Democratic proposal would require schools to reserve at least 20% of the funding for efforts to address learning loss, including after-school programs and summer classes. The bill also matches Biden’s proposed $40 billion for colleges and universities but, unlike the White House plan, makes private colleges eligible for relief.

Democrats also tucked in a new limit on for-profit colleges that the party has pushed for years. The proposal would prevent for-profit colleges from accepting more than 90% of their overall funding from federal sources. An existing federal law includes that cap for some federal sources but excludes funding from the GI Bill and other veterans programs.

Republicans blasted the legislation in its entirety, saying schools have already received billions in aid and are safe to reopen. They cited data from the Centers for Disease Control and Prevention showing that social distancing and wearing a mask significantly reduce the spread of the virus in school settings.

“Students are falling behind, and mental health issues are on the rise. We know the costs of keeping schools closed are high. So why are schools still closed?” said Rep. Virginia Foxx, R-N.C., the ranking Republican on the Education and Labor Committee. “Unfortunately, this bill is full of partisan policies disguised as COVID relief measures.”

The lawmakers’ dispute reflected the complexities and frustrations of the national debate over reopening schools. Republicans proposed several variations of the same idea: to limit funding to schools that don’t reopen. Rep. Gregory Murphy, R-N.C., sought to block funding from schools unless they bring at least high-needs students back to the classroom.

“We need to stop the excuses,” Murphy said. “We need to stop all the nonsense. We need to get our kids back in school. Stop ruining their futures and stop playing games.”

Scott countered that schools can’t make changes needed to reopen safely unless they get the funding in Biden’s plan.

Republicans also signaled a fight over standardized testing, backing a proposed change to prevent relief funding from being used on academic assessments. Republicans say states should be exempt from federally required tests this spring because of the pandemic, while some Democrats say it’s necessary to identify and help students who have fallen behind.

The $350 billion portion of the bill before the committee also includes Biden’s plan to raise the minimum wage from $7.25, where is has been since 2009. The proposal calls for gradual increases that would reach $15 over five years. It faces an uphill climb, however, and even Biden has said it likely won’t survive.

Senate Majority Leader Chuck Schumer, D-N.Y., told reporters Tuesday that Democrats were trying to overcome a potential procedural obstacle that could prevent them from including the wage increase in the COVID-19 relief bill.

“We’re trying to work as well as we can with the parliamentarian to get minimum wage to happen,” Schumer said.

Under Senate rules, provisions cannot be included in the special procedure Democrats are using if the language’s impact on the budget is only secondary to its main thrust. It is up to the chamber’s nonpartisan parliamentarian to determine that, though it would be possible for Democrats to vote to ignore that ruling. The fast-track process Democrats are using would let them prevent a GOP filibuster.

The minimum wage boost faces other significant challenges, including opposition from Republicans and a wariness by some Democrats arguing it would hurt small businesses, especially during a pandemic.

Also on Tuesday, Biden met with five business leaders, including the heads of JPMorgan Chase, Walmart, Gap, Lowe’s and the U.S. Chamber of Commerce.

Biden said the meeting was a chance to find common ground with the business community.

“We’re going to talk about the state of the economy, the recovery package. We’re going talk a little bit, God willing, about infrastructure down the road, and also about the minimum wage,” Biden said at the start of the meeting.

The president said he has been “exchanging correspondence and telephone calls with Republicans to see if we can follow up beyond where we are with members of House and Senate,” even as Congress is moving forward with a budgetary process that will enable them to pass the relief package along party lines.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/2/1612905317024.png" alt="The Democratic proposal would require schools to reserve at least 20% of the funding for efforts to address learning loss, including after-school programs and summer classes. Photo courtesy White House" />
 <figcaption>The Democratic proposal would require schools to reserve at least 20% of the funding for efforts to address learning loss, including after-school programs and summer classes. Photo courtesy White House</figcaption>
 </figure>WASHINGTON (AP) — House Democrats muscled past Republicans on portions of President Joe Biden’s pandemic plan, including a proposed $130 billion in additional relief to help the nation’s schools reopen and a gradual increase of the federal minimum wage to $15 an hour.Democrats on the Education and Labor Committee say schools won’t be able to reopen safely until they get an infusion of federal funding to repair building ventilation systems, buy protective equipment and take other steps recommended by federal health officials. The plan faces opposition from Republicans who want to tie new school funding to reopening.The panel met Tuesday to craft its portion of&nbsp;<a href="https://apnews.com/article/joe-biden-coronavirus-action-plan-3d8d5841bb9098a81ad9452fb2619024">a $1.9 trillion COVID-19 relief package</a>&nbsp;that tracks with Biden’s plan for battling the pandemic and&nbsp;<a href="https://apnews.com/article/joe-biden-coronavirus-pandemic-inflation-janet-yellen-bill-clinton-6d7e097c4ea3752671822dda742d489e">reviving a still staggering economy</a>. Democrats hope to rush the bill to Biden for his signature by mid-March, using a special budget-related process allowing certain legislation to be approved by a simple majority.Rep. Bobby Scott, chair of the Education and Labor Committee, dismissed complaints from Republicans who objected to use of the process.“We must address the urgent needs of the people now,” said Scott, D-Va., “The multiple crises affecting our communities will grow worse every day if we do not act. We must recognize that we cannot afford to prioritize process over the urgent needs of people across this country.”House Republicans attempted dozens of changes to the legislation at a hearing that stretched late into the evening. They proposed amendments to limit funding only to schools offering in-person instruction, or to steer aid to families if their schools continued operating online. On the wage increase, they sought to exempt small businesses or certain rural areas. It appeared all of the amendments would be defeated.Biden has made reopening most of the nation’s K-8 schools within his first 100 days in office a key goal. The issue has become increasingly heated as some school districts face gridlock with&nbsp;<a href="https://apnews.com/article/us-news-teaching-coronavirus-pandemic-chicago-d51f2ebe1504cfe36eb5ea8467567389">teachers who have refused to support reopening</a>&nbsp;until their demands are met. Biden’s plan for $130 billion in school funding is in addition to more than $8 billion from previous relief packages.In a tweak to Biden’s plan, the Democratic proposal would require schools to reserve at least 20% of the funding for efforts to address learning loss, including after-school programs and summer classes. The bill also matches Biden’s proposed $40 billion for colleges and universities but, unlike the White House plan, makes private colleges eligible for relief.Democrats also tucked in a new limit on for-profit colleges that the party has pushed for years. The proposal would prevent for-profit colleges from accepting more than 90% of their overall funding from federal sources. An existing federal law includes that cap for some federal sources but excludes funding from the GI Bill and other veterans programs.Republicans blasted the legislation in its entirety, saying schools have already received billions in aid and are safe to reopen. They cited data from the Centers for Disease Control and Prevention showing that social distancing and wearing a mask significantly reduce the spread of the virus in school settings.“Students are falling behind, and mental health issues are on the rise. We know the costs of keeping schools closed are high. So why are schools still closed?” said Rep. Virginia Foxx, R-N.C., the ranking Republican on the Education and Labor Committee. “Unfortunately, this bill is full of partisan policies disguised as COVID relief measures.”The lawmakers’ dispute reflected the complexities and frustrations of the national debate over reopening schools. Republicans proposed several variations of the same idea: to limit funding to schools that don’t reopen. Rep. Gregory Murphy, R-N.C., sought to block funding from schools unless they bring at least high-needs students back to the classroom.“We need to stop the excuses,” Murphy said. “We need to stop all the nonsense. We need to get our kids back in school. Stop ruining their futures and stop playing games.”Scott countered that schools can’t make changes needed to reopen safely unless they get the funding in Biden’s plan.Republicans also signaled a fight over standardized testing, backing a proposed change to prevent relief funding from being used on academic assessments. Republicans say states should be exempt from federally required tests this spring because of the pandemic, while some Democrats say it’s necessary to identify and help students who have fallen behind.The $350 billion portion of the bill before the committee also includes Biden’s plan to raise the minimum wage from $7.25, where is has been since 2009. The proposal calls for gradual increases that would reach $15 over five years. It faces an uphill climb, however, and even Biden has said it likely won’t survive.Senate Majority Leader Chuck Schumer, D-N.Y., told reporters Tuesday that Democrats were trying to overcome a potential procedural obstacle that could prevent them from including the wage increase in the COVID-19 relief bill.“We’re trying to work as well as we can with the parliamentarian to get minimum wage to happen,” Schumer said.Under Senate rules, provisions cannot be included in the special procedure Democrats are using if the language’s impact on the budget is only secondary to its main thrust. It is up to the chamber’s nonpartisan parliamentarian to determine that, though it would be possible for Democrats to vote to ignore that ruling. The fast-track process Democrats are using would let them prevent a GOP filibuster.The minimum wage boost faces other significant challenges, including opposition from Republicans and a wariness by some Democrats arguing it would hurt small businesses, especially during a pandemic.Also on Tuesday, Biden met with five business leaders, including the heads of JPMorgan Chase, Walmart, Gap, Lowe’s and the U.S. Chamber of Commerce.Biden said the meeting was a chance to find common ground with the business community.“We’re going to talk about the state of the economy, the recovery package. We’re going talk a little bit, God willing, about infrastructure down the road, and also about the minimum wage,” Biden said at the start of the meeting.The president said he has been “exchanging correspondence and telephone calls with Republicans to see if we can follow up beyond where we are with members of House and Senate,” even as Congress is moving forward with a budgetary process that will enable them to pass the relief package along party lines.___

Dems attempt to push through school funding, wage increase

WASHINGTON — With some areas seeing mail delays, the Internal Revenue
 Service reminds taxpayers to double-check to make sure they have all of
 their tax documents, including Forms W-2 and 1099, before filing a tax 
return.

The IRS reminds taxpayers that many of these forms may be available online. When other options aren't available, <a href="https://www.irs.gov/taxtopics/tc154">taxpayers who haven't received a W-2 or Form 1099</a>
 should contact the employer, payer or issuing agency directly to 
request the missing documents before filing their 2020 federal tax 
return. This also applies for those who received an incorrect W-2 or 
Form 1099.

Those who don't get a response, are unable to reach the 
employer/payer/issuing agency or cannot otherwise get copies or 
corrected copies of their Forms W-2 or 1099 must still file their tax 
return on time by the April 15 deadline (or October 15 if requesting an 
automatic extension). They may need to use <a href="https://www.irs.gov/forms-pubs/about-form-4852">Form 4852, Substitute for Form W-2, Wage and Tax Statement</a>, or <a href="https://www.irs.gov/forms-pubs/about-form-1099-r">Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.</a> to avoid filing an incomplete or amended return.

If the taxpayer doesn't receive the missing or corrected form in time
 to file their tax return by the April deadline, they may estimate the 
wages or payments made to them, as well as any taxes withheld. Use Form 
4852 to report this information on their federal tax return.

If the taxpayer receives the missing or corrected Form W-2 or Form 
1099-R after filing their return and the information differs from their 
previous estimate, they must file <a href="https://www.irs.gov/forms-pubs/about-form-1040x">Form 1040-X, Amended U.S. Individual Income Tax Return</a>. For additional information on filing an amended return, see <a href="https://www.irs.gov/taxtopics/tc308">Topic No. 308</a> and <a href="https://www.irs.gov/help/ita/should-i-file-an-amended-return">Should I File an Amended Return?</a>

Taxpayers should allow enough time for tax records to arrive in the 
mail before filing their 2020 tax return. In a normal year, most 
taxpayers should have received income documents near the end of January,
 including:

Incorrect Form 1099-G for unemployment benefits

Millions of Americans received unemployment compensation in 2020, 
many of them for the first time. This compensation is taxable and must 
be included as gross income on their tax return.

Taxpayers who receive an incorrect <a href="https://www.irs.gov/newsroom/irs-offers-guidance-to-taxpayers-on-identity-theft-involving-unemployment-benefits">Form 1099-G for unemployment benefits</a>
 they did not receive should contact the issuing state agency to request
 a revised Form 1099-G showing they did not receive these benefits. 
Taxpayers who are unable to obtain a timely, corrected form from states 
should still file an accurate tax return, reporting only the income they
 received.

IRS tax help is available 24 hours a day on IRS.gov, the official IRS
 website, where people can find answers to tax questions and resolve tax
 issues online. The <a href="https://www.irs.gov/help/telephone-assistance">Let Us Help You</a> page helps answer most tax questions, and the <a href="https://www.irs.gov/pub/irs-pdf/p5136.pdf">IRS Services Guide &nbsp;PDF</a>links to other important IRS services.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/9/1599869632873.png" alt="" />
 <figcaption></figcaption>
 </figure>IRSWASHINGTON — With some areas seeing mail delays, the Internal Revenue
 Service reminds taxpayers to double-check to make sure they have all of
 their tax documents, including Forms W-2 and 1099, before filing a tax 
return.The IRS reminds taxpayers that many of these forms may be available online. When other options aren't available, <a href="https://www.irs.gov/taxtopics/tc154">taxpayers who haven't received a W-2 or Form 1099</a>
 should contact the employer, payer or issuing agency directly to 
request the missing documents before filing their 2020 federal tax 
return. This also applies for those who received an incorrect W-2 or 
Form 1099.Those who don't get a response, are unable to reach the 
employer/payer/issuing agency or cannot otherwise get copies or 
corrected copies of their Forms W-2 or 1099 must still file their tax 
return on time by the April 15 deadline (or October 15 if requesting an 
automatic extension). They may need to use <a href="https://www.irs.gov/forms-pubs/about-form-4852">Form 4852, Substitute for Form W-2, Wage and Tax Statement</a>, or <a href="https://www.irs.gov/forms-pubs/about-form-1099-r">Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.</a> to avoid filing an incomplete or amended return.If the taxpayer doesn't receive the missing or corrected form in time
 to file their tax return by the April deadline, they may estimate the 
wages or payments made to them, as well as any taxes withheld. Use Form 
4852 to report this information on their federal tax return.If the taxpayer receives the missing or corrected Form W-2 or Form 
1099-R after filing their return and the information differs from their 
previous estimate, they must file <a href="https://www.irs.gov/forms-pubs/about-form-1040x">Form 1040-X, Amended U.S. Individual Income Tax Return</a>. For additional information on filing an amended return, see <a href="https://www.irs.gov/taxtopics/tc308">Topic No. 308</a> and <a href="https://www.irs.gov/help/ita/should-i-file-an-amended-return">Should I File an Amended Return?</a>Taxpayers should allow enough time for tax records to arrive in the 
mail before filing their 2020 tax return. In a normal year, most 
taxpayers should have received income documents near the end of January,
 including:<ul>
 <li>Forms W-2, Wage and Tax Statement</li><li>Form 1099-MISC, Miscellaneous Income</li><li>Form 1099-INT, Interest Income</li><li>Form 1099-NEC, Nonemployee Compensation</li><li>Form 1099-G, Certain Government Payments;&nbsp;like unemployment compensation or state tax refund</li>
 </ul><h2>Incorrect Form 1099-G for unemployment benefits</h2>Millions of Americans received unemployment compensation in 2020, 
many of them for the first time. This compensation is taxable and must 
be included as gross income on their tax return.Taxpayers who receive an incorrect <a href="https://www.irs.gov/newsroom/irs-offers-guidance-to-taxpayers-on-identity-theft-involving-unemployment-benefits">Form 1099-G for unemployment benefits</a>
 they did not receive should contact the issuing state agency to request
 a revised Form 1099-G showing they did not receive these benefits. 
Taxpayers who are unable to obtain a timely, corrected form from states 
should still file an accurate tax return, reporting only the income they
 received.<h2>Use IRS.gov</h2>IRS tax help is available 24 hours a day on IRS.gov, the official IRS
 website, where people can find answers to tax questions and resolve tax
 issues online. The <a href="https://www.irs.gov/help/telephone-assistance">Let Us Help You</a> page helps answer most tax questions, and the <a href="https://www.irs.gov/pub/irs-pdf/p5136.pdf">IRS Services Guide &nbsp;PDF</a>links to other important IRS services.

Double-check for missing or incorrect Forms W-2, 1099 before filing taxes

WASHINGTON (AP) —Senators in Donald Trump’s historic second impeachment trial have agreed to consider the case, rejecting an attempt by the former president’s defense team and some Republican allies to halt the trial because he is no longer in office.

The vote was 56-44 on Tuesday on the question of whether the Senate has jurisdiction and could proceed. Six Republicans voted with the Democrats.

<a href="https://www.c-span.org/video/?508293-1/impeachment-trial">CLICK here&nbsp;</a>to watch a replay of Tuesday's trial

<a href="https://www.c-span.org/video/?c4944572/house-impeachment-managers-video-compilation-january-6-attack-us-capitol">Click here</a> to watch the House Impeachment Managers' video compilation of the Jan. 6, attack on the U.S. Capitol

Trump is facing a charge of incitement of insurrection for his role in the Jan. 6 Capitol riot.

WASHINGTON (AP) — Donald Trump’s historic second impeachment trial opened Tuesday in the Senate with graphic video of the deadly&nbsp;<a href="https://apnews.com/hub/capitol-siege">Jan. 6 attack on Congress&nbsp;</a>and the defeated former president whipping up a rally crowd — “We’re going to walk down to the Capitol!” — as he encouraged a futile fight over his presidency.

<a href="https://www.c-span.org/video/?508293-1/impeachment-trial">CLICK here&nbsp;</a>to watch the trial

The lead House prosecutor told senators the case would present “cold, hard facts” against Trump, who is charged with inciting the siege of the Capitol to overturn the election he lost to Democrat Joe Biden. Senators sitting as jurors, many who themselves fled for safety that day, watched the jarring video of the chaotic scene, rioters pushing past police to storm the halls, Trump flags waving.

“That’s a high crime and misdemeanor,” said Rep. Jamie Raskin, D-Md., in opening remarks. “If that’s not an impeachable offense, then there’s no such thing.”

Trump is the first president to face impeachment charges after leaving office and the first to be twice impeached . The Capitol siege stunned the world as rioters ransacked the building to try to stop the certification of Biden’s victory, a domestic attack on the nation’s seat of government unlike any in its history. Five people died.

Acquittal is likely, but the trial will test the nation’s attitude toward his brand of presidential power, the Democrats’ resolve in pursuing him, and the loyalty of Trump’s Republican allies defending him.

Trump’s lawyers are insisting that he is not guilty of the sole charge of&nbsp;<a href="https://apnews.com/article/election-2020-impeachments-united-states-constitutions-capitol-siege-8c5849fb738765a5c467044498356e1c">“incitement of insurrection,”&nbsp;</a>his fiery words just a figure of speech as he encouraged a rally crowd to “fight like hell” for his presidency. But prosecutors say he “has no good defense” and they promise new evidence.

“Hear ye, hear ye, hear ye,” the acting sergeant at arms intoned to start the trial.

Security remained extremely tight at the Capitol, a changed place after the attack, fenced off with razor wire and armed National Guard troops on patrol. The nine House managers walked across the shuttered building to prosecute the case before the Senate.

White House press secretary Jen Psaki said Tuesday that Biden would not be watching the trial of his predecessor.

“Joe Biden is the president, he’s not a pundit, he’s not going to opine on back and forth arguments,” she said.

With senators gathered as the court of impeachment, sworn to deliver “impartial justice,” the trial was starting with debate and a vote over whether it’s constitutionally permissible to prosecute Trump after he is no longer in the White House.

Trump’s defense team has focused on the question of constitutionality, which could resonate with Republicans eager to acquit Trump without being seen as condoning his behavior.

But the House prosecutors argued there is no “January exception” for a president on his way out the door. Rep. Joe Neguse, D-Colo., referred to the corruption case of William Belknap, a war secretary in the Grant administration, who was impeached, tried and ultimately acquitted by the Senate after leaving office.

“President Trump was not impeached for run of the mill corruption, misconduct. He was impeached for inciting a violent insurrection - an insurrection where people died, in this building,” Neguse said.“If Congress stands by, it would invite future presidents to use their power without any fear of accountability.”

It appears unlikely that the House prosecutors will call witnesses, in part because the senators were witnesses themselves. At his Mar-a-Lago club in Florida, Trump has declined a request to testify.

Trump’s defense team has said it plans to counter with its own cache of videos of Democratic politicians making fiery speeches. “We have some videos up our sleeve,” senior Trump adviser Jason Miller said on a podcast Monday.

“In trying to make sense of a second Trump trial, the public should keep in mind that Donald Trump was the first president ever to refuse to accept his defeat,” said Timothy Naftali, a clinical associate professor at New York University and an expert on impeachment.

“This trial is one way of having that difficult national conversation about the difference between dissent and insurrection,” Naftali said.

A first test Tuesday will be on a vote on the constitutionality of the trial, signaling attitudes in the Senate. The chamber is divided 50-50 between Democrats and Republicans, with a two-thirds vote, 67 senators, required for conviction.

A similar question was posed late last month, when Sen. Rand Paul of Kentucky forced a vote to set aside the trial because Trump was no longer in office. At that time, 45 Republicans voted in favor of Paul’s measure. Just five Republicans joined with Democrats to pursue the trial: Mitt Romney of Utah, Ben Sasse of Nebraska, Susan Collins of Maine, Lisa Murkowski of Alaska and Pat Toomey of Pennsylvania

Presidential impeachment trials have been conducted only three times before, leading to acquittals for Andrew Johnson, Bill Clinton and then Trump last year.

Typically senators sit at their desks for such occasions, but the COVID-19 crisis has upended even this tradition. Instead, senators will be allowed to spread out, in the “marble room” just off the Senate floor, where proceedings will be shown on TV, and in the public galleries above the chamber, to accommodate social distancing, according to a person familiar with the discussions.

Presiding is not the Chief Justice of the Supreme Court, as has been tradition for the nation’s few presidential impeachment trials, but the chamber’s senior-most member of the majority party, Sen. Patrick Leahy of Vermont.

Under an agreement between Senate Majority Leader Chuck Schumer and Republican leader Mitch McConnell, the opening arguments would begin at noon Wednesday, with up to 16 hours per side for presentations. The trial is expected to continue into the weekend.

<a href="https://beta.documentcloud.org/documents/20474874-trump-impeachment-trial-memo" target="_blank">In filings,</a>&nbsp;lawyers for the former president lobbed a wide-ranging attack against the House case, dismissing the trial as “political theater” on the same Senate floor invaded by the mob.

Trump’s defenders suggest he was simply exercising his First Amendment rights when he encouraged his supporters to protest at the Capitol, and they argue the Senate is not entitled to try Trump now that he has left office.

<a href="https://beta.documentcloud.org/documents/20474952-house-managers-response-to-trump-team" target="_blank">House impeachment managers, in their own filings,</a>&nbsp;assert that Trump “betrayed the American people” and has no valid excuse or defense.

Trump’s second&nbsp;<a href="https://apnews.com/hub/trump-impeachment">impeachment trial&nbsp;</a>is expected to diverge from the lengthy, complicated affair of a year ago. In that case, Trump was charged with having privately pressured Ukraine to dig up dirt on Biden, then a Democratic rival for the presidency.

This time, Trump’s “stop the steal” rally rhetoric and the storming of the Capitol played out for the world to see. The trial could be over in half the time.

The Democratic-led House impeached the president swiftly, one week after the most violent attack on Congress in more than 200 years. Five people died, including a woman shot by police inside the building and a police officer who died the next day of his injuries.

WASHINGTON (AP) — Donald Trump’s historic second impeachment trial is an undertaking like no other in U.S. history, the defeated former president charged by the House with inciting the&nbsp;<a href="https://apnews.com/hub/capitol-siege">violent mob attack on the U.S. Capitol&nbsp;</a>to overturn the election in what prosecutors argue is the “most grievous constitutional crime.”

Trump’s lawyers insist as the Senate trial opens Tuesday that he is not guilty on the sole charge of&nbsp;<a href="https://apnews.com/article/election-2020-impeachments-united-states-constitutions-capitol-siege-8c5849fb738765a5c467044498356e1c">“incitement of insurrection,”&nbsp;</a>his fiery words just a figure of speech, even as he encouraged a rally crowd to “fight like hell” for his presidency. The Capitol siege on Jan. 6 stunned the world as rioters stormed the building to try to stop the certification of President-elect Joe Biden’s victory.

No witnesses are expected to be called, in part because the senators sworn as jurors, forced to flee for safety, will be presented with graphic videos recorded that day. Holed up at his Mar-a-Lago club in Florida, Trump has declined a request to testify.

The first president to face charges after leaving office and the first to be twice impeached for high crimes and misdemeanors while in office, Trump continues to challenge the nation’s civic norms and traditions even in defeat. Security remains extremely tight at the Capitol. While acquittal is likely, the trial will test the nation’s attitude toward his brand of presidential power, the Democrats’ resolve in pursuing him, and the loyalty of Trump’s Republican allies defending him.

“In trying to make sense of a second Trump trial, the public should keep in mind that Donald Trump was the first president ever to refuse to accept his defeat,” said Timothy Naftali, a clinical associate professor at New York University and an expert on Richard Nixon’s impeachment saga, which ended with Nixon’s resignation rather than his impeachment.

White House press secretary Jen Psaki said Monday that Biden will be busy with the business of the presidency and won’t spend much time watching the televised proceedings. “He’ll leave it to his former colleagues in the Senate,” she said.

Trump’s defenders are preparing to challenge both the constitutionality of the trial and any suggestion that he was to blame for the insurrection. They suggest that Trump was simply exercising his First Amendment rights when he encouraged his supporters to protest at the Capitol, and they argue the Senate is not entitled to try Trump now that he has left office.

<a href="https://beta.documentcloud.org/documents/20474952-house-managers-response-to-trump-team" target="_blank">House impeachment managers, in their own filings,</a>&nbsp;asserted that Trump had “betrayed the American people” and there is no valid excuse or defense.

“His incitement of insurrection against the United States government — which disrupted the peaceful transfer of power — is the most grievous constitutional crime ever committed by a president,” the Democrats said.

With senators gathered as the court of impeachment, the trial will begin Tuesday with a debate and vote on whether it’s constitutionally permissible to prosecute the former president, an argument that could resonate with Republicans keen on voting to acquit Trump without being seen as condoning his behavior.

Under an agreement between Senate Majority Leader Chuck Schumer and Republican leader Mitch McConnell, the opening arguments would begin at noon Wednesday, with up to 16 hours per side for presentations.

After that there are hours for deliberations, witnesses and closing arguments. The trial was set to break Friday evening for the Jewish Sabbath, but Trump’s defense team withdrew the request, concerned about the delay, and now the trial can continue into the weekend and next week.

A presidential impeachment trial has been conducted only three times before, leading to acquittals for Andrew Johnson, Bill Clinton and then Trump last year.

House prosecutors are expected to rely on videos from the siege, along with Trump’s incendiary rhetoric refusing to concede the election, to make their case. His new defense team has said it plans to counter with its own cache of videos of Democratic politicians making fiery speeches.

Initially repulsed by the graphic images of the attack, a number of Republican senators have cooled their criticism as the intervening weeks have provided some distance.

Senators were sworn in as jurors late last month, shortly after Biden was inaugurated, but the trial was delayed as Democrats focused on confirming the new president’s initial Cabinet picks and Republicans sought to stall.

At the time, Sen. Rand Paul of Kentucky forced a vote to set aside the trial as unconstitutional because Trump is no longer in office. The 45 Republican votes in favor of Paul’s measure suggest the near impossibility of reaching a conviction in a Senate where Democrats hold 50 seats but a two-thirds vote — or 67 senators — would be needed to convict Trump.

Only five Republicans joined with Democrats to reject Paul’s motion: Mitt Romney of Utah, Ben Sasse of Nebraska, Susan Collins of Maine, Lisa Murkowski of Alaska and Pat Toomey of Pennsylvania.

<figure>
 <img src="https://media.eaglewebservices.com/public/2021/2/1612909479692.png" alt="Senator Patrick Leahy presiding over the trial read the result of Tuesday's vote. GOP Senators&nbsp;Cassidy, Louisiana; Collins, Maine;&nbsp;Murkowski, Alaska; Romney, Utah; Sasse, Nebraska and Toomey, Pennsylvania voted with Democrats." />
 <figcaption>Senator Patrick Leahy presiding over the trial read the result of Tuesday's vote. GOP Senators&nbsp;Cassidy, Louisiana; Collins, Maine;&nbsp;Murkowski, Alaska; Romney, Utah; Sasse, Nebraska and Toomey, Pennsylvania voted with Democrats.</figcaption>
 </figure>WASHINGTON (AP) —Senators in Donald Trump’s historic second impeachment trial have agreed to consider the case, rejecting an attempt by the former president’s defense team and some Republican allies to halt the trial because he is no longer in office.The vote was 56-44 on Tuesday on the question of whether the Senate has jurisdiction and could proceed. Six Republicans voted with the Democrats.<a href="https://www.c-span.org/video/?508293-1/impeachment-trial">CLICK here&nbsp;</a>to watch a replay of Tuesday's trial<a href="https://www.c-span.org/video/?c4944572/house-impeachment-managers-video-compilation-january-6-attack-us-capitol">Click here</a> to watch the House Impeachment Managers' video compilation of the Jan. 6, attack on the U.S. CapitolTrump is facing a charge of incitement of insurrection for his role in the Jan. 6 Capitol riot.--------WASHINGTON (AP) — Donald Trump’s historic second impeachment trial opened Tuesday in the Senate with graphic video of the deadly&nbsp;<a href="https://apnews.com/hub/capitol-siege">Jan. 6 attack on Congress&nbsp;</a>and the defeated former president whipping up a rally crowd — “We’re going to walk down to the Capitol!” — as he encouraged a futile fight over his presidency.<figure>
 <img src="https://media.eaglewebservices.com/public/2021/2/1612893918710.png" alt="The Senate impeachment trial of former President Trump began with arguments and a vote on the constitutionality of the trial. Opening arguments from the House impeachment managers and the former president’s defense team are expected to follow. Senator Patrick Leahy is presiding over the trial-image courtesy CSPAN" />
 <figcaption>The Senate impeachment trial of former President Trump began with arguments and a vote on the constitutionality of the trial. Opening arguments from the House impeachment managers and the former president’s defense team are expected to follow. Senator Patrick Leahy is presiding over the trial-image courtesy CSPAN</figcaption>
 </figure><a href="https://www.c-span.org/video/?508293-1/impeachment-trial">CLICK here&nbsp;</a>to watch the trial<a href="https://www.c-span.org/video/?c4944572/house-impeachment-managers-video-compilation-january-6-attack-us-capitol">Click here</a> to watch the House Impeachment Managers' video compilation of the Jan. 6, attack on the U.S. CapitolThe lead House prosecutor told senators the case would present “cold, hard facts” against Trump, who is charged with inciting the siege of the Capitol to overturn the election he lost to Democrat Joe Biden. Senators sitting as jurors, many who themselves fled for safety that day, watched the jarring video of the chaotic scene, rioters pushing past police to storm the halls, Trump flags waving.“That’s a high crime and misdemeanor,” said Rep. Jamie Raskin, D-Md., in opening remarks. “If that’s not an impeachable offense, then there’s no such thing.”Trump is the first president to face impeachment charges after leaving office and the first to be twice impeached . The Capitol siege stunned the world as rioters ransacked the building to try to stop the certification of Biden’s victory, a domestic attack on the nation’s seat of government unlike any in its history. Five people died.Acquittal is likely, but the trial will test the nation’s attitude toward his brand of presidential power, the Democrats’ resolve in pursuing him, and the loyalty of Trump’s Republican allies defending him.Trump’s lawyers are insisting that he is not guilty of the sole charge of&nbsp;<a href="https://apnews.com/article/election-2020-impeachments-united-states-constitutions-capitol-siege-8c5849fb738765a5c467044498356e1c">“incitement of insurrection,”&nbsp;</a>his fiery words just a figure of speech as he encouraged a rally crowd to “fight like hell” for his presidency. But prosecutors say he “has no good defense” and they promise new evidence.“Hear ye, hear ye, hear ye,” the acting sergeant at arms intoned to start the trial.Security remained extremely tight at the Capitol, a changed place after the attack, fenced off with razor wire and armed National Guard troops on patrol. The nine House managers walked across the shuttered building to prosecute the case before the Senate.White House press secretary Jen Psaki said Tuesday that Biden would not be watching the trial of his predecessor.“Joe Biden is the president, he’s not a pundit, he’s not going to opine on back and forth arguments,” she said.With senators gathered as the court of impeachment, sworn to deliver “impartial justice,” the trial was starting with debate and a vote over whether it’s constitutionally permissible to prosecute Trump after he is no longer in the White House.Trump’s defense team has focused on the question of constitutionality, which could resonate with Republicans eager to acquit Trump without being seen as condoning his behavior.But the House prosecutors argued there is no “January exception” for a president on his way out the door. Rep. Joe Neguse, D-Colo., referred to the corruption case of William Belknap, a war secretary in the Grant administration, who was impeached, tried and ultimately acquitted by the Senate after leaving office.“President Trump was not impeached for run of the mill corruption, misconduct. He was impeached for inciting a violent insurrection - an insurrection where people died, in this building,” Neguse said.“If Congress stands by, it would invite future presidents to use their power without any fear of accountability.”It appears unlikely that the House prosecutors will call witnesses, in part because the senators were witnesses themselves. At his Mar-a-Lago club in Florida, Trump has declined a request to testify.Trump’s defense team has said it plans to counter with its own cache of videos of Democratic politicians making fiery speeches. “We have some videos up our sleeve,” senior Trump adviser Jason Miller said on a podcast Monday.“In trying to make sense of a second Trump trial, the public should keep in mind that Donald Trump was the first president ever to refuse to accept his defeat,” said Timothy Naftali, a clinical associate professor at New York University and an expert on impeachment.“This trial is one way of having that difficult national conversation about the difference between dissent and insurrection,” Naftali said.A first test Tuesday will be on a vote on the constitutionality of the trial, signaling attitudes in the Senate. The chamber is divided 50-50 between Democrats and Republicans, with a two-thirds vote, 67 senators, required for conviction.A similar question was posed late last month, when Sen. Rand Paul of Kentucky forced a vote to set aside the trial because Trump was no longer in office. At that time, 45 Republicans voted in favor of Paul’s measure. Just five Republicans joined with Democrats to pursue the trial: Mitt Romney of Utah, Ben Sasse of Nebraska, Susan Collins of Maine, Lisa Murkowski of Alaska and Pat Toomey of PennsylvaniaPresidential impeachment trials have been conducted only three times before, leading to acquittals for Andrew Johnson, Bill Clinton and then Trump last year.Typically senators sit at their desks for such occasions, but the COVID-19 crisis has upended even this tradition. Instead, senators will be allowed to spread out, in the “marble room” just off the Senate floor, where proceedings will be shown on TV, and in the public galleries above the chamber, to accommodate social distancing, according to a person familiar with the discussions.Presiding is not the Chief Justice of the Supreme Court, as has been tradition for the nation’s few presidential impeachment trials, but the chamber’s senior-most member of the majority party, Sen. Patrick Leahy of Vermont.Under an agreement between Senate Majority Leader Chuck Schumer and Republican leader Mitch McConnell, the opening arguments would begin at noon Wednesday, with up to 16 hours per side for presentations. The trial is expected to continue into the weekend.<a href="https://beta.documentcloud.org/documents/20474874-trump-impeachment-trial-memo" target="_blank">In filings,</a>&nbsp;lawyers for the former president lobbed a wide-ranging attack against the House case, dismissing the trial as “political theater” on the same Senate floor invaded by the mob.Trump’s defenders suggest he was simply exercising his First Amendment rights when he encouraged his supporters to protest at the Capitol, and they argue the Senate is not entitled to try Trump now that he has left office.<a href="https://beta.documentcloud.org/documents/20474952-house-managers-response-to-trump-team" target="_blank">House impeachment managers, in their own filings,</a>&nbsp;assert that Trump “betrayed the American people” and has no valid excuse or defense.Trump’s second&nbsp;<a href="https://apnews.com/hub/trump-impeachment">impeachment trial&nbsp;</a>is expected to diverge from the lengthy, complicated affair of a year ago. In that case, Trump was charged with having privately pressured Ukraine to dig up dirt on Biden, then a Democratic rival for the presidency.This time, Trump’s “stop the steal” rally rhetoric and the storming of the Capitol played out for the world to see. The trial could be over in half the time.The Democratic-led House impeached the president swiftly, one week after the most violent attack on Congress in more than 200 years. Five people died, including a woman shot by police inside the building and a police officer who died the next day of his injuries.------WASHINGTON (AP) — Donald Trump’s historic second impeachment trial is an undertaking like no other in U.S. history, the defeated former president charged by the House with inciting the&nbsp;<a href="https://apnews.com/hub/capitol-siege">violent mob attack on the U.S. Capitol&nbsp;</a>to overturn the election in what prosecutors argue is the “most grievous constitutional crime.”<a href="https://www.c-span.org/video/?508293-1/impeachment-trial">CLICK here&nbsp;</a>to watch the trialTrump’s lawyers insist as the Senate trial opens Tuesday that he is not guilty on the sole charge of&nbsp;<a href="https://apnews.com/article/election-2020-impeachments-united-states-constitutions-capitol-siege-8c5849fb738765a5c467044498356e1c">“incitement of insurrection,”&nbsp;</a>his fiery words just a figure of speech, even as he encouraged a rally crowd to “fight like hell” for his presidency. The Capitol siege on Jan. 6 stunned the world as rioters stormed the building to try to stop the certification of President-elect Joe Biden’s victory.No witnesses are expected to be called, in part because the senators sworn as jurors, forced to flee for safety, will be presented with graphic videos recorded that day. Holed up at his Mar-a-Lago club in Florida, Trump has declined a request to testify.<figure>
 <img src="https://media.eaglewebservices.com/public/2021/2/1612894247655.png" alt="Senators during the vote on the rules for the trial - Senator Marshall of Kansas and Senator Hawley of Missouri voted no on the resolution-image courtesy CSPAN" />
 <figcaption>Senators during the vote on the rules for the trial - Senator Marshall of Kansas and Senator Hawley of Missouri voted no on the resolution-image courtesy CSPAN</figcaption>
 </figure>The first president to face charges after leaving office and the first to be twice impeached for high crimes and misdemeanors while in office, Trump continues to challenge the nation’s civic norms and traditions even in defeat. Security remains extremely tight at the Capitol. While acquittal is likely, the trial will test the nation’s attitude toward his brand of presidential power, the Democrats’ resolve in pursuing him, and the loyalty of Trump’s Republican allies defending him.“In trying to make sense of a second Trump trial, the public should keep in mind that Donald Trump was the first president ever to refuse to accept his defeat,” said Timothy Naftali, a clinical associate professor at New York University and an expert on Richard Nixon’s impeachment saga, which ended with Nixon’s resignation rather than his impeachment.“This trial is one way of having that difficult national conversation about the difference between dissent and insurrection,” Naftali said.White House press secretary Jen Psaki said Monday that Biden will be busy with the business of the presidency and won’t spend much time watching the televised proceedings. “He’ll leave it to his former colleagues in the Senate,” she said.<a href="https://beta.documentcloud.org/documents/20474874-trump-impeachment-trial-memo" target="_blank">In filings,</a>&nbsp;lawyers for the former president lobbed a wide-ranging attack against the House case, dismissing the trial as “political theater” on the same Senate floor invaded by the mob.Trump’s defenders are preparing to challenge both the constitutionality of the trial and any suggestion that he was to blame for the insurrection. They suggest that Trump was simply exercising his First Amendment rights when he encouraged his supporters to protest at the Capitol, and they argue the Senate is not entitled to try Trump now that he has left office.<a href="https://beta.documentcloud.org/documents/20474952-house-managers-response-to-trump-team" target="_blank">House impeachment managers, in their own filings,</a>&nbsp;asserted that Trump had “betrayed the American people” and there is no valid excuse or defense.“His incitement of insurrection against the United States government — which disrupted the peaceful transfer of power — is the most grievous constitutional crime ever committed by a president,” the Democrats said.With senators gathered as the court of impeachment, the trial will begin Tuesday with a debate and vote on whether it’s constitutionally permissible to prosecute the former president, an argument that could resonate with Republicans keen on voting to acquit Trump without being seen as condoning his behavior.Under an agreement between Senate Majority Leader Chuck Schumer and Republican leader Mitch McConnell, the opening arguments would begin at noon Wednesday, with up to 16 hours per side for presentations.After that there are hours for deliberations, witnesses and closing arguments. The trial was set to break Friday evening for the Jewish Sabbath, but Trump’s defense team withdrew the request, concerned about the delay, and now the trial can continue into the weekend and next week.A presidential impeachment trial has been conducted only three times before, leading to acquittals for Andrew Johnson, Bill Clinton and then Trump last year.Typically senators sit at their desks for such occasions, but the COVID-19 crisis has upended even this tradition. Instead, senators will be allowed to spread out, in the “marble room” just off the Senate floor, where proceedings will be shown on TV, and in the public galleries above the chamber, to accommodate social distancing, according to a person familiar with the discussions.Trump’s second&nbsp;<a href="https://apnews.com/hub/trump-impeachment">impeachment trial&nbsp;</a>is expected to diverge from the lengthy, complicated affair of a year ago. In that case, Trump was charged with having privately pressured Ukraine to dig up dirt on Biden, then a Democratic rival for the presidency.This time, Trump’s “stop the steal” rally rhetoric and the storming of the Capitol played out for the world to see. The trial could be over in half the time.The Democratic-led House impeached the president swiftly, one week after the most violent attack on Congress in more than 200 years. Five people died, including a woman shot by police inside the building and a police officer who died the next day of his injuries.House prosecutors are expected to rely on videos from the siege, along with Trump’s incendiary rhetoric refusing to concede the election, to make their case. His new defense team has said it plans to counter with its own cache of videos of Democratic politicians making fiery speeches.Initially repulsed by the graphic images of the attack, a number of Republican senators have cooled their criticism as the intervening weeks have provided some distance.Senators were sworn in as jurors late last month, shortly after Biden was inaugurated, but the trial was delayed as Democrats focused on confirming the new president’s initial Cabinet picks and Republicans sought to stall.At the time, Sen. Rand Paul of Kentucky forced a vote to set aside the trial as unconstitutional because Trump is no longer in office. The 45 Republican votes in favor of Paul’s measure suggest the near impossibility of reaching a conviction in a Senate where Democrats hold 50 seats but a two-thirds vote — or 67 senators — would be needed to convict Trump.Only five Republicans joined with Democrats to reject Paul’s motion: Mitt Romney of Utah, Ben Sasse of Nebraska, Susan Collins of Maine, Lisa Murkowski of Alaska and Pat Toomey of Pennsylvania.___

🎥  Senate votes: Trump impeachment trial is constitutional

WASHINGTON (AP) — When a party sparked a COVID-19 outbreak at North Carolina Agricultural and Technical State University, school officials conducted rapid screening on more than 1,000 students in a week, including many who didn’t have symptoms.

Although such asymptomatic screening isn’t approved by regulators and the 15-minute tests aren’t as sensitive as the genetic one that can take days to yield results, the testing director at the historically Black college credits the approach with quickly containing the infections and allowing the campus to remain open.

“Within the span of a week, we had crushed the spread. If we had had to stick with the PCR test, we would have been dead in the water,” said Dr. Robert Doolittle, referring to the polymerase chain reaction test that is considered the gold standard by many doctors and Food and Drug Administration regulators.

With President Joe Biden vowing to get elementary and middle school students&nbsp;<a href="https://apnews.com/article/joe-biden-health-coronavirus-pandemic-80275870d7fca89bd38992a611b26616">back to the classroom</a>&nbsp;by spring and the country’s testing system still unable to keep pace with the spread of COVID-19, some experts see an opportunity to refocus U.S. testing less on medical precision than on mass screening that they believe could save hundreds of thousands of lives. As vaccines slowly roll out, they say the nation could suppress the outbreak and reopen much of the economy by easing regulatory hurdles to allow millions more rapid tests that, while technically less accurate, may actually be better at identifying sick people when they are most contagious.

“Our whole testing approach, which has failed, has tried to tackle this pandemic as though it’s a bunch of little medical problems,” said Dr. Michael Mina, a Harvard University testing specialist. “Instead, we need to take a big step back and say, ‘Wait, this isn’t a lot of medical problems, it’s an epidemic. And if we resolve the epidemic, we resolve the medical problems.’”

The U.S. reports about 2 million tests per day, the vast majority of which are the slower, PCR variety. The initial tests developed to detect COVID-19 all used the cutting-edge technique, which quickly became the standard at U.S. hospitals and labs. It also became the&nbsp;<a href="https://apnews.com/article/38967d1644ef374d1bcbc7806b383b8e">benchmark for accuracy&nbsp;</a>at the FDA, which has greenlighted more than 230 PCR tests but only about a dozen rapid tests. Priced as low as $5, the quick tests look for viral proteins, which are generally considered a less rigorous measure of infection.

The FDA said in a statement it supports “innovation in testing” and “has not hesitated” to make rapid tests available.

But most experts agree that the current U.S. system, which relies heavily on lab testing, is&nbsp;<a href="https://apnews.com/article/us-covid-19-testing-strained-holidays-db20ebbcc1fa8a411be8f9ebc241af3b">still incapable</a>&nbsp;of containing the virus that is killing more than 3,000 Americans per day and has pushed the country’s death toll to nearly 460,000.

Compounding the problem is that an estimated 40% of people infected don’t develop symptoms. It’s among these silent spreaders that Mina says rapid tests have the clear advantage over lab tests. With its medical precision, he argues that the PCR test continues to detect COVID-19 in many people who have already fought off the virus and are no longer contagious. The rapid test, while less sensitive, is better at quickly catching the virus during the critical early days of infection when it can spread explosively through communities.

“This isn’t a clinical test — it’s a public health screening test,” Mina said.

The case for widescale rapid testing is getting a boost from universities and school systems that have used the approach to stay open through the latest waves of the pandemic. And proponents point to apparent success stories like the small European nation of Slovakia, which saw infections drop after screening two-thirds of its roughly 5 million people with the tests.

But many lab specialists worry about vastly expanding the use of rapid tests, which are more prone to false results, and have never been used at the massive scale being proposed.

“There’s a lot of people trying to portray things as black and white, and there’s a lot of gray here, unfortunately,” says Susan Butler-Wu, of the University of Southern California’s Keck School of Medicine.

She points out that testing campaigns in Slovakia, the U.K. and elsewhere have been paired with strict lockdown orders. Without such measures in the U.S., critics say there is no way to predict whether people who test positive will self-isolate.

That’s a particular worry with&nbsp;<a href="https://apnews.com/article/will-us-national-virus-testing-strategy-ceeda0ed971631f47666882eaef89a8e">proposals</a>&nbsp;from Mina and others to blanket the U.S. in millions of rapid, home tests that would allow people to regularly screen themselves without medical supervision.

“I want to believe in people making good decisions when left to their own devices,” said Butler-Wu. “But the fact that we are where we are right now really shows you people don’t make good decisions when left to their own devices.”

One area where consensus may be emerging is in public schools, where many parents and districts are eager for a return to in-person instruction. Biden has proposed&nbsp;<a href="https://apnews.com/article/biden-unveil-plan-coronavirus-economy-a512629b3af12e89ab42097a81668960">spending $50 billion</a>&nbsp;to vastly expand rapid testing as part of his push to return most K-8 students to classes within his first 100 days.

One of his first&nbsp;<a href="https://apnews.com/article/joe-biden-executive-orders-b5b409da08e42414b9a12e2c67ee2df6">executive orders</a>&nbsp;called for using the Defense Production Act to scale up supplies needed for rapid tests. And key members of his administration, including the new surgeon general and head of the Centers for Disease Control and Prevention, vigorously support a revamped testing strategy focused on such screening. This week, the White House said it enlisted six manufacturers to mass produce the tests, with the goal of providing 60 million by the end of the summer.

Biden’s team has been in discussions with the nonprofit Rockefeller Foundation, which has outlined a plan to use 300 million tests per month to return most U.S. students to the classroom beginning in March.

The initial results from&nbsp;<a href="https://www.rockefellerfoundation.org/report/covid-19-antigen-testing-in-k-12-schools-early-lessons-from-six-pilot-sites/" target="_blank">a new pilot study</a>&nbsp;in six city school systems give an early glimpse of the potential opportunity and pitfalls.

Weekly screening of teachers, students and staff appeared to reduce infections by 50%, according to the study commissioned by the foundation, which is coordinating the effort. That’s a bigger impact than requiring students and teachers to wear masks when not eating but less effective than enforcing social distancing, the study found.

It also flagged major logistical challenges, including schools that faced difficulty providing the staff, technical expertise and community outreach needed to roll out their testing programs.

“People are doing it and it’s possible, but it’s not easy,” said Andrew Sweet, a managing director with the foundation.

WASHINGTON (AP) — When a party sparked a COVID-19 outbreak at North Carolina Agricultural and Technical State University, school officials conducted rapid screening on more than 1,000 students in a week, including many who didn’t have symptoms.Although such asymptomatic screening isn’t approved by regulators and the 15-minute tests aren’t as sensitive as the genetic one that can take days to yield results, the testing director at the historically Black college credits the approach with quickly containing the infections and allowing the campus to remain open.“Within the span of a week, we had crushed the spread. If we had had to stick with the PCR test, we would have been dead in the water,” said Dr. Robert Doolittle, referring to the polymerase chain reaction test that is considered the gold standard by many doctors and Food and Drug Administration regulators.With President Joe Biden vowing to get elementary and middle school students&nbsp;<a href="https://apnews.com/article/joe-biden-health-coronavirus-pandemic-80275870d7fca89bd38992a611b26616">back to the classroom</a>&nbsp;by spring and the country’s testing system still unable to keep pace with the spread of COVID-19, some experts see an opportunity to refocus U.S. testing less on medical precision than on mass screening that they believe could save hundreds of thousands of lives. As vaccines slowly roll out, they say the nation could suppress the outbreak and reopen much of the economy by easing regulatory hurdles to allow millions more rapid tests that, while technically less accurate, may actually be better at identifying sick people when they are most contagious.“Our whole testing approach, which has failed, has tried to tackle this pandemic as though it’s a bunch of little medical problems,” said Dr. Michael Mina, a Harvard University testing specialist. “Instead, we need to take a big step back and say, ‘Wait, this isn’t a lot of medical problems, it’s an epidemic. And if we resolve the epidemic, we resolve the medical problems.’”The U.S. reports about 2 million tests per day, the vast majority of which are the slower, PCR variety. The initial tests developed to detect COVID-19 all used the cutting-edge technique, which quickly became the standard at U.S. hospitals and labs. It also became the&nbsp;<a href="https://apnews.com/article/38967d1644ef374d1bcbc7806b383b8e">benchmark for accuracy&nbsp;</a>at the FDA, which has greenlighted more than 230 PCR tests but only about a dozen rapid tests. Priced as low as $5, the quick tests look for viral proteins, which are generally considered a less rigorous measure of infection.The FDA said in a statement it supports “innovation in testing” and “has not hesitated” to make rapid tests available.But most experts agree that the current U.S. system, which relies heavily on lab testing, is&nbsp;<a href="https://apnews.com/article/us-covid-19-testing-strained-holidays-db20ebbcc1fa8a411be8f9ebc241af3b">still incapable</a>&nbsp;of containing the virus that is killing more than 3,000 Americans per day and has pushed the country’s death toll to nearly 460,000.Compounding the problem is that an estimated 40% of people infected don’t develop symptoms. It’s among these silent spreaders that Mina says rapid tests have the clear advantage over lab tests. With its medical precision, he argues that the PCR test continues to detect COVID-19 in many people who have already fought off the virus and are no longer contagious. The rapid test, while less sensitive, is better at quickly catching the virus during the critical early days of infection when it can spread explosively through communities.“This isn’t a clinical test — it’s a public health screening test,” Mina said.The case for widescale rapid testing is getting a boost from universities and school systems that have used the approach to stay open through the latest waves of the pandemic. And proponents point to apparent success stories like the small European nation of Slovakia, which saw infections drop after screening two-thirds of its roughly 5 million people with the tests.But many lab specialists worry about vastly expanding the use of rapid tests, which are more prone to false results, and have never been used at the massive scale being proposed.“There’s a lot of people trying to portray things as black and white, and there’s a lot of gray here, unfortunately,” says Susan Butler-Wu, of the University of Southern California’s Keck School of Medicine.She points out that testing campaigns in Slovakia, the U.K. and elsewhere have been paired with strict lockdown orders. Without such measures in the U.S., critics say there is no way to predict whether people who test positive will self-isolate.That’s a particular worry with&nbsp;<a href="https://apnews.com/article/will-us-national-virus-testing-strategy-ceeda0ed971631f47666882eaef89a8e">proposals</a>&nbsp;from Mina and others to blanket the U.S. in millions of rapid, home tests that would allow people to regularly screen themselves without medical supervision.“I want to believe in people making good decisions when left to their own devices,” said Butler-Wu. “But the fact that we are where we are right now really shows you people don’t make good decisions when left to their own devices.”One area where consensus may be emerging is in public schools, where many parents and districts are eager for a return to in-person instruction. Biden has proposed&nbsp;<a href="https://apnews.com/article/biden-unveil-plan-coronavirus-economy-a512629b3af12e89ab42097a81668960">spending $50 billion</a>&nbsp;to vastly expand rapid testing as part of his push to return most K-8 students to classes within his first 100 days.One of his first&nbsp;<a href="https://apnews.com/article/joe-biden-executive-orders-b5b409da08e42414b9a12e2c67ee2df6">executive orders</a>&nbsp;called for using the Defense Production Act to scale up supplies needed for rapid tests. And key members of his administration, including the new surgeon general and head of the Centers for Disease Control and Prevention, vigorously support a revamped testing strategy focused on such screening. This week, the White House said it enlisted six manufacturers to mass produce the tests, with the goal of providing 60 million by the end of the summer.Biden’s team has been in discussions with the nonprofit Rockefeller Foundation, which has outlined a plan to use 300 million tests per month to return most U.S. students to the classroom beginning in March.The initial results from&nbsp;<a href="https://www.rockefellerfoundation.org/report/covid-19-antigen-testing-in-k-12-schools-early-lessons-from-six-pilot-sites/" target="_blank">a new pilot study</a>&nbsp;in six city school systems give an early glimpse of the potential opportunity and pitfalls.Weekly screening of teachers, students and staff appeared to reduce infections by 50%, according to the study commissioned by the foundation, which is coordinating the effort. That’s a bigger impact than requiring students and teachers to wear masks when not eating but less effective than enforcing social distancing, the study found.It also flagged major logistical challenges, including schools that faced difficulty providing the staff, technical expertise and community outreach needed to roll out their testing programs.“People are doing it and it’s possible, but it’s not easy,” said Andrew Sweet, a managing director with the foundation.

Calls grow for US to rely on rapid tests to fight pandemic

LINCOLN, Neb. (AP) — A Nebraska prison employee has been arrested after authorities accused him of having inappropriate contact with an inmate and of bringing marijuana into the prison system. 

The Nebraska Department of Correctional Services says in a news release that 24-year-old Xavier Palomares was arrested Saturday. 

Palomares, who was a corporal at the Diagnostic and Evaluation Center in Lincoln, has been charged with unauthorized communication with a prisoner and with manufacturing, distributing, dispensing  or possessing a controlled substance. 

The release did not give other details about what led to the charges.

 Officials say Palomares resigned upon his arrest and was booked into Lancaster County Jail.

LINCOLN, Neb. (AP) — A Nebraska prison employee has been arrested after authorities accused him of having inappropriate contact with an inmate and of bringing marijuana into the prison system. The Nebraska Department of Correctional Services says in a news release that 24-year-old Xavier Palomares was arrested Saturday. Palomares, who was a corporal at the Diagnostic and Evaluation Center in Lincoln, has been charged with unauthorized communication with a prisoner and with manufacturing, distributing, dispensing or possessing a controlled substance. The release did not give other details about what led to the charges. Officials say Palomares resigned upon his arrest and was booked into Lancaster County Jail.

Nebraska prison staffer accused of inappropriate contact

PIERRE, S.D. (AP) — South Dakota lawmakers are attempting to contain the spread of the coronavirus after the first reported case in the Legislature this session. 

Legislators were informed by email Sunday that Republican Rep. Aaron Aylward had tested positive over the weekend. 

House Speaker Spencer Gosch says that a number of lawmakers were staying away from the Capitol while they awaited the results of testing.

 Gosch declined to confirm that Aylward had tested positive, but says that the member who was confirmed to have COVID-19 has minor symptoms.

 The Legislature will hit the halfway mark of its 9-week session this week.

PIERRE, S.D. (AP) — South Dakota lawmakers are attempting to contain the spread of the coronavirus after the first reported case in the Legislature this session. Legislators were informed by email Sunday that Republican Rep. Aaron Aylward had tested positive over the weekend. House Speaker Spencer Gosch says that a number of lawmakers were staying away from the Capitol while they awaited the results of testing. Gosch declined to confirm that Aylward had tested positive, but says that the member who was confirmed to have COVID-19 has minor symptoms. The Legislature will hit the halfway mark of its 9-week session this week.

South Dakota Legislature reports 1st case of the coronavirus

BOX ELDER, S.D. (AP) — A Box Elder woman is charged with manslaughter and child abuse in the death of a 2-year-old girl.

Box Elder Police Sgt. Joshua Campbell said it was immediately obvious the child did not die naturally because of the amount and severity of bruising on her body.

Precious Delacey Black Elk, 22, called 911 Sunday afternoon to report the child was not breathing, according to police. Authorities have not described the relationship between Black Elk and the child.

First responders arrived and found the toddler was unresponsive and beyond resuscitation, the&nbsp;<a href="https://rapidcityjournal.com/news/local/crime-and-courts/box-elder-woman-charged-with-manslaughter-after-toddler-found-dead-with-significant-bruising/article_05761cd0-51b2-5a31-bdb6-a3def0963a1a.html#tracking-source=home-top-story-1" target="_blank">Rapid City </a>Journal&nbsp;reported.

Campbell says an autopsy determined the child’s manner of death was a homicide. Black Elk was arrested Monday and charged with second-degree manslaughter and abusing a child under the age of seven. It was not immediately clear is she has an attorney who could speak on her behalf.

Black Elk is expected to make an initial appearance in court Tuesday.

BOX ELDER, S.D. (AP) — A Box Elder woman is charged with manslaughter and child abuse in the death of a 2-year-old girl.Box Elder Police Sgt. Joshua Campbell said it was immediately obvious the child did not die naturally because of the amount and severity of bruising on her body.Precious Delacey Black Elk, 22, called 911 Sunday afternoon to report the child was not breathing, according to police. Authorities have not described the relationship between Black Elk and the child.First responders arrived and found the toddler was unresponsive and beyond resuscitation, the&nbsp;<a href="https://rapidcityjournal.com/news/local/crime-and-courts/box-elder-woman-charged-with-manslaughter-after-toddler-found-dead-with-significant-bruising/article_05761cd0-51b2-5a31-bdb6-a3def0963a1a.html#tracking-source=home-top-story-1" target="_blank">Rapid City </a>Journal&nbsp;reported.Campbell says an autopsy determined the child’s manner of death was a homicide. Black Elk was arrested Monday and charged with second-degree manslaughter and abusing a child under the age of seven. It was not immediately clear is she has an attorney who could speak on her behalf.Black Elk is expected to make an initial appearance in court Tuesday.

Box Elder woman charged in death of 2-year-old

OMAHA, Neb. (AP) — Residents in Nebraska and Iowa woke up to bitterly cold conditions Tuesday morning, leading to slick streets that contributed to multiple crashes in the Omaha area. 

The National Weather Service issued a wind chill warning for parts of 13 counties in central, east-central and south-central Nebraska, with wind chills near 30 below zero that could cause frostbite on exposed skin in under 10 minutes. 

The warning covered the cities of Grand Island, Hastings, York, Loup City and Central City, among others. 

High temperatures for Tuesday were expected to climb only into the single digits around Grand Island and up to 10 degrees in Omaha and western Iowa.

OMAHA, Neb. (AP) — Residents in Nebraska and Iowa woke up to bitterly cold conditions Tuesday morning, leading to slick streets that contributed to multiple crashes in the Omaha area. The National Weather Service issued a wind chill warning for parts of 13 counties in central, east-central and south-central Nebraska, with wind chills near 30 below zero that could cause frostbite on exposed skin in under 10 minutes. The warning covered the cities of Grand Island, Hastings, York, Loup City and Central City, among others. High temperatures for Tuesday were expected to climb only into the single digits around Grand Island and up to 10 degrees in Omaha and western Iowa.

Nebraska, Iowa residents wake up to 20-below wind chills

LOS ANGELES (AP) — U.S. safety investigators said Tuesday that the pilot of Kobe Bryant’s helicopter flew through clouds last year in an apparent violation of federal standards and likely became disoriented just before the helicopter crashed, killing Bryant and eight others.

Pilot Ara Zobayan was flying under visual flight rules, which meant that he needed to be able to see where he was going, Robert Sumwalt, chairman of the National Transportation Safety Board, said during a hearing to specify the likely cause or causes of the crash.

Zobayan piloted the aircraft to climb sharply and had nearly broken through the clouds when the Sikorsky S-76 helicopter banked abruptly and plunged into the Southern California hills below, killing all aboard.

The helicopter did not have the so-called “black box” recording devices, which were not required.

The revelation during the hearing followed plenty of finger-pointing. Bryant’s widow had blamed the pilot. She and relatives of the other victims also faulted the companies that owned and operated the helicopter.

The brother of the pilot didn’t blame Bryant but said he knew about the risks of flying. The helicopter companies have said that foggy weather before the helicopter hit the ground was an act of God and blamed air traffic controllers.

The federal hearing focused on the long-awaited probable cause or causes of the tragedy that unleashed worldwide grief for the retired basketball star, launched several lawsuits and prompted state and federal legislation.

“I think the whole world is watching because it’s Kobe,” said Ed Coleman, an Embry-Riddle Aeronautical University professor and aircraft safety science expert.

Bryant, his 13-year-old daughter, Gianna, and six other passengers were flying from Orange County to a youth basketball tournament at his Mamba Sports Academy in Ventura County on Jan. 26, 2020, when the helicopter encountered thick fog in the San Fernando Valley north of Los Angeles.

The Sikorsky S-76 helicopter banked abruptly and plunged into hills below, killing all nine aboard instantly before flames engulfed the wreckage.

There was no sign of mechanical failure and the crash was believed to be an accident, the National Transportation Safety Board has said previously.

The board during its hearing Tuesday is likely to make nonbinding recommendations to prevent future crashes when it meets remotely and announces its findings about the crash.

The NTSB is an independent federal agency that investigates transportation-related crashes but has no enforcement powers.

It submits suggestions to agencies like the Federal Aviation Administration or the Coast Guard, which have repeatedly rejected some board safety recommendations after other disasters.

Over the past year, experts have speculated that the crash could lead to requiring Terrain Awareness and Warning Systems, devices that signal when aircraft are in danger of crashing, on helicopters.

The helicopter that Bryant was flying in did not have the system, which the NTSB has recommended as mandatory for helicopters. The FAA requires it only for air ambulances.

However, NTSB investigator-in-charge Bill English said Tuesday that the system, known as TAWS, would likely not have been helpful in the scenario in which Bryant’s helicopter crashed.

The hilly terrain, combined with the pilot’s spatial disorientation in the clouds, would have been “a confusing factor,” English said.

“The pilot doesn’t know which way is up,” English said.

Federal investigators said Zobayan, an experienced pilot who often flew Bryant, may have “misperceived” the angles at which he was descending and banking, which can occur when pilots become disoriented in low visibility, according to NTSB documents.

Investigators on Tuesday also faulted Zobayan for banking to the left instead of ascending straight up while trying to climb out of the bad weather.

The others killed in the crash were Orange Coast College baseball coach John Altobelli, his wife, Keri, and their daughter Alyssa; Christina Mauser, who helped Bryant coach his daughter’s basketball team; and Sarah Chester and her daughter Payton. Alyssa and Payton were Gianna’s teammates.

The crash has generated lawsuits and countersuits.

<figure>
 <img src="https://media.eaglewebservices.com/public/2020/1/1580070681755.png" alt="Scene of the fatal crash photo courtesy LA County Sheriff" />
 <figcaption>Scene of the fatal crash photo courtesy LA County Sheriff</figcaption>
 </figure>LOS ANGELES (AP) — U.S. safety investigators said Tuesday that the pilot of Kobe Bryant’s helicopter flew through clouds last year in an apparent violation of federal standards and likely became disoriented just before the helicopter crashed, killing Bryant and eight others.Pilot Ara Zobayan was flying under visual flight rules, which meant that he needed to be able to see where he was going, Robert Sumwalt, chairman of the National Transportation Safety Board, said during a hearing to specify the likely cause or causes of the crash.Zobayan piloted the aircraft to climb sharply and had nearly broken through the clouds when the Sikorsky S-76 helicopter banked abruptly and plunged into the Southern California hills below, killing all aboard.The helicopter did not have the so-called “black box” recording devices, which were not required.The revelation during the hearing followed plenty of finger-pointing. Bryant’s widow had blamed the pilot. She and relatives of the other victims also faulted the companies that owned and operated the helicopter.The brother of the pilot didn’t blame Bryant but said he knew about the risks of flying. The helicopter companies have said that foggy weather before the helicopter hit the ground was an act of God and blamed air traffic controllers.The federal hearing focused on the long-awaited probable cause or causes of the tragedy that unleashed worldwide grief for the retired basketball star, launched several lawsuits and prompted state and federal legislation.“I think the whole world is watching because it’s Kobe,” said Ed Coleman, an Embry-Riddle Aeronautical University professor and aircraft safety science expert.Bryant, his 13-year-old daughter, Gianna, and six other passengers were flying from Orange County to a youth basketball tournament at his Mamba Sports Academy in Ventura County on Jan. 26, 2020, when the helicopter encountered thick fog in the San Fernando Valley north of Los Angeles.The Sikorsky S-76 helicopter banked abruptly and plunged into hills below, killing all nine aboard instantly before flames engulfed the wreckage.There was no sign of mechanical failure and the crash was believed to be an accident, the National Transportation Safety Board has said previously.The board during its hearing Tuesday is likely to make nonbinding recommendations to prevent future crashes when it meets remotely and announces its findings about the crash.The NTSB is an independent federal agency that investigates transportation-related crashes but has no enforcement powers.It submits suggestions to agencies like the Federal Aviation Administration or the Coast Guard, which have repeatedly rejected some board safety recommendations after other disasters.Over the past year, experts have speculated that the crash could lead to requiring Terrain Awareness and Warning Systems, devices that signal when aircraft are in danger of crashing, on helicopters.The helicopter that Bryant was flying in did not have the system, which the NTSB has recommended as mandatory for helicopters. The FAA requires it only for air ambulances.However, NTSB investigator-in-charge Bill English said Tuesday that the system, known as TAWS, would likely not have been helpful in the scenario in which Bryant’s helicopter crashed.The hilly terrain, combined with the pilot’s spatial disorientation in the clouds, would have been “a confusing factor,” English said.“The pilot doesn’t know which way is up,” English said.Federal investigators said Zobayan, an experienced pilot who often flew Bryant, may have “misperceived” the angles at which he was descending and banking, which can occur when pilots become disoriented in low visibility, according to NTSB documents.Investigators on Tuesday also faulted Zobayan for banking to the left instead of ascending straight up while trying to climb out of the bad weather.The others killed in the crash were Orange Coast College baseball coach John Altobelli, his wife, Keri, and their daughter Alyssa; Christina Mauser, who helped Bryant coach his daughter’s basketball team; and Sarah Chester and her daughter Payton. Alyssa and Payton were Gianna’s teammates.The crash has generated lawsuits and countersuits.On the day that a massive memorial service was held at the Staples Center, where Bryant played most of his career, Vanessa Bryant sued Zobayan and the companies that owned and operated the helicopter for alleged negligence and the wrongful deaths of her husband and daughter. Families of other victims sued the helicopter companies but not the pilot.Vanessa Bryant said Island Express Helicopters Inc., which operated the aircraft, and its owner, Island Express Holding Corp., did not properly train or supervise Zobayan. She said the pilot was careless and negligent to fly in fog and should have aborted the flight.Zobayan’s brother, Berge Zobayan, has said Kobe Bryant knew the risks of flying in a helicopter and that his survivors aren’t entitled to damages from the pilot’s estate. Island Express Helicopters Inc. denied responsibility and said the crash was “an act of God” that it could not control.The company also countersued two FAA air traffic controllers, saying the crash was caused by their “series of erroneous acts and/or omissions.”The countersuit claims one controller improperly denied Zobayan’s request for “flight following,” or radar assistance, as he proceeded in the fog. Officials have said the controller terminated service because radar could not be maintained at the altitude the aircraft was flying.According to the lawsuit, the controller said he was going to lose radar and communications shortly, but radar contact was not lost.When a second controller took over, the lawsuit said, the first controller failed to brief him about the helicopter, and because the radar services were not terminated correctly, the pilot believed he was being tracked.Vanessa Bryant also sued the Los Angeles County Sheriff’s Department, accusing deputies of sharing unauthorized photos of the crash site. California now has a state law prohibiting such conduct.___