The Distributional Effects of the Tax Treatment of Child Care Expenses

Tax relief for child care expenses, encompassing the Child Care Tax Credit and Dependent Care Assistance Plans, is the largest federal government program in the United States aimed at helping families with child care. We examine the distributional effects of these policies among families with children using both the National Child Care Survey and tax return data. Among families that use tax relief, the benefits average 1.24 percent of family income. Benefits as a percentage of income vary systematically over the income distribution. Despite being regressive at low income levels (mainly due to the credit being non-refundable), tax relief is progressively distributed over most of the income distribution with the ratio of benefits to income falling above the bottom quintile of the income distribution. The benefits of tax relief also vary among families with the same income depending on a family's structure and its labor market and child care choices.

Loadcell supports for a dynamic force plate

An apparatus was developed to accurately measure components of force along three mutually perpendicular axes, torque, and the center of pressure imposed by the foot of a subject walking over its surface. The data obtained were used to supplement high-speed motion picture and electromyographic (EMG) data for in-depth studies of normal or abnormal human gait. Significant features of the design (in particular, the mechanisms used to support the loadcell transducers) are described. Results of the development program and typical data obtained with the device are presented and discussed

Wetland Management Strategies that Maximize Marsh Bird Use in the Midwest

We determined marsh bird use across a wide range of wetland types (e.g., emergent, non-vegetated, riparian), hydrologic regimes (e.g., temporary, seasonal, semi-permanent), management practices (e.g., active, passive, unmanaged), and past disturbance regimes (e.g., natural and restored through Wetlands Reserve Program, impounded and unimpounded) in Illinois during late spring and early summer 2015. Our objectives were to 1) compare marsh bird use of wetland impoundments managed for waterfowl 3 across a continuum of management intensities and strategies to predict how impoundment management actions can increase use by both groups, 2) compare marsh bird use of restored and natural wetlands, and 3) determine characteristics of wetlands and the surrounding landscape that influence marsh bird use of restored wetlands. Additionally, we surveyed marsh birds using the standard protocol timing and methodology on wetlands concurrently surveyed within the Illinois Critical Trends Assessment Program for comparison of methodologies.United States Fish and Wildlife Service Contract Number: F14AP00485unpublishednot peer reviewedOpe

NRCS Wetland Easement Monitoring and Wetland Quality Evaluation Final Report Period: 1 January 2015 – 31 December 2015

During 2015, the Illinois Natural History Survey (INHS) conducted wetland easement monitoring and wetland quality evaluations for the Natural Resources Conservation Service (NRCS). In total, 106 wetland easements were monitored within a 28 county area across central Illinois, including 4 Emergency Watershed Protection Program-Floodplain Easements (EWPP-FPE), 14 Emergency Wetland Reserve Program (EWRP) easements, and 88 Wetland Reserve Program (WRP) easements. We acknowledge that wetland easements have recently been re-classified as wetland reserve easements (WRE) within the Agriculture Conservation and Easement Program, but herein we have retained the former nomenclature to maintain consistency with existing management plans and agency documents. Our goal was to visit at least 100 wetland easements in Illinois during 2015, meet with or contact landowners to verify ownership information, identify potential land uses or practices incompatible with program objectives and active authorized practices, and assess general habitat quality for wetland birds. Specifically, we completed an annual monitoring worksheet, conducted a rapid wetland assessment to estimate habitat quality for wetland birds, and provided general information regarding condition of easements.United States Department of Agriculture – Natural Resources Conservation Service Contract Number: 65-5A12-15-351unpublishednot peer reviewedOpe

Body Composition, Parasite Loads, and Blood Parameters of Spring-migrating Lesser Scaup in the Upper Midwest

The abundance and relative composition of helminth communities in the lower gut of LESC differed among regions. Total helminths and % trematodes increased and % cestodes decreased with increasing latitude. Measures of scaup health differed by region, and generally decreased with increasing latitude. Perturbations in health parameters that can be associated with infectious disease or other health insult (e.g., PCV, increased lymphocytes, reduced heterophil/lymphocyte ratios, reduced monocytes) reflected the geographic pattern of infection with the highly pathogenic trematode Sphaeridiotrema pseudoglobulus. However, some exceptions were apparent and may reflect the combined effects of healthy and infected birds. For example, CMRV included LESC from Mississippi River pool 19, considered high quality habitat, and pool 12, where ducks were infected with S. pseudoglobulus. Patterns of variation in measures of condition were less clear. For example, fresh mass of LESC increased with latitude, with the exception of ducks from UMRV in 2014. This was reflected in lower carcass lipids, triglycerides and NEFA and increased BHB in that sample. Ducks collected from IRV were in poorer condition in 2015 than 2014, judging by a decline in carcass lipids without a concomitant decrease in mass. These results suggest interactions between annual wetland conditions (i.e., food availability) and infectious disease agents (highly-pathogenic intestinal helminths). In the sequel, we intend to further explore these patterns and interrelationships with the addition of the outstanding 2015 LESC health data, helminth community analyses, and incorporation of wetland quality indices.IDNR Division of Wildlife RC09-13FWUIUCunpublishednot peer reviewe

Waterbird and Wetland Monitoring at The Emiquon Preserve Annual Report 2017

The Nature Conservancy (TNC) identified key ecological attributes (hereafter, KEAs) of specific biological characteristics or ecological processes that evaluate restoration success and trajectory at The Emiquon Preserve (hereafter Emiquon; The Nature Conservancy 2006). Because of the historic importance of the Illinois River valley (IRV) to waterfowl and other waterbirds, several conservation targets and associated KEAs at Emiquon were related to waterbird communities and their habitats (Appendix A). Indeed, use of wetlands by waterbirds may serve as an indicator of landscape condition or a measure of restoration success (Austin et al. 2001, Gawlik 2006, Hagy et al. 2017). Therefore, we monitored the response of wetland vegetation and waterbirds to restoration efforts at Emiquon during 2017 to evaluate restoration success relative to desired conditions under the relevant KEAs. Our primary efforts included evaluating: 1) abundance and diversity of waterfowl and other waterbirds through spring and autumn aerial counts; 2) productivity by waterfowl and other waterbirds through brood counts and nest searches; 3) plant seed biomass to estimate energetic carrying capacity for waterfowl during autumn migration; 4) biomass of wetland plants and seeds emigrating from Emiquon through the water control structure; and 5) composition and arrangement of wetland vegetation communities and associated cover types through geospatial covermapping and soil properties in response to water management. Herein, we report results of our monitoring efforts and interpret them as a means of evaluating restoration activities at Emiquon with respect to desired conditions under the KEAs.The Nature Conservancy Contract Number: C07-032unpublishednot peer reviewedOpe

Waterbird and wetland monitoring at The Emiquon Preserve: Final report, 2007-2018

Historically, the wetlands of the Illinois River valley (IRV) provided extensive and valuable habitat to migrating waterbirds and other wetland-dependent wildlife in the Upper Midwest (Havera 1999). The Nature Conservancy’s Emiquon Preserve (2,700 ha) is a portion of a former floodplain of the Illinois River that was farmed for >80 years, isolated behind river levees, and has been undergoing restoration to a complex of wetlands and uplands since 2007. Since hydrology returned in 2007, we have monitored key ecological attributes (hereafter, KEAs) of specific biological characteristics or ecological processes related to waterbird communities and their habitats. Wetland vegetation communities and associated cover types have increased almost 700% since 2007, expanding from 255 ha to 2022 ha in fall 2016. Aquatic bed vegetation has comprised >50% of Emiquon Preserve since 2009, but important emergent plant communities have declined in recent years as the complex reached the lake marsh stage due to elevated and stabilized water levels (van der Valk and Davis 1978). Waterfowl and other waterbirds visit Emiquon Preserve in great numbers each fall and spring migration, with species such as American coot, northern pintail, green-winged teal, and gadwall selecting Emiquon compared to other wetlands and lakes in the IRV. The abundant aquatic bed and hemi-marsh plant communities collectively provide more food for waterbirds than do other nearby wetlands, such as the south pool of Chautauqua National Wildlife Refuge. Consistent with the >30 million energetic use days provided annually during 2013–2015 at Emiquon Preserve, dabbling and diving duck behaviors were dominated by feeding indicating the importance of the aquatic plant communities as foraging habitat. Emiquon also provides breeding habitat for species of conservation concern, such as common gallinule, black-crowned night herons, least bitterns, and American bitterns, as well as several species of ducks, geese, and swans. However, 3 we have noted recent declines in persistent emergent vegetation, moist-soil vegetation, brood counts which act as an index of waterbird productivity, duck use days during fall migration, and invertebrate abundance during brood-rearing periods, which we assume is related to the transition of Emiquon Preserve into the lake marsh stage. Consequently, Emiquon Preserve is currently undergoing an extensive drawdown to reverse declining trends in wetland health and corresponding waterbird use. Future monitoring will assess the effects of drawdown on emergent vegetation communities and the response of wildlife in the system.The Nature Conservancyunpublishednot peer reviewedOpe

Wetland Management Strategies that Maximize Marsh Bird Use in the Midwest Annual Performance Report Period: 1 July 2015 – 30 June 2016

We determined marsh bird use across a wide range of wetland types (e.g., emergent, non-vegetated, riparian), hydrologic regimes (e.g., temporary, seasonal, semi-permanent), management practices (e.g., active, passive, unmanaged), and past disturbance regimes (e.g., natural and restored, impounded and unimpounded) in Illinois during late spring and early summer 2016. Our objectives were to 1) compare marsh bird use of wetland impoundments managed for waterfowl across a continuum of management 3 intensities and strategies to predict how these actions can increase use by both groups, 2) compare marsh bird use of restored and natural wetlands, and 3) determine characteristics of wetlands and the surrounding landscape that influence marsh bird use of restored wetlands. Additionally, we surveyed marsh birds using the standard protocols on wetlands concurrently surveyed within the Illinois Critical Trends Assessment Program (CTAP) for comparison of methodologies.United States Fish and Wildlife Service Contract Number: F14AP00485unpublishednot peer reviewedOpe

Identifying Wetland Availability and Quality For Focal Species of the Illinois Wetlands Campaign W-184-R-1

The purpose of the study was to estimate functional quality of wetlands for focal species of the Illinois Wetlands Campaign, including the following objectives: 1) Estimate wetland habitat quality during spring, summer, and autumn for focal species of the Illinois Wetlands Campaign; 2) Develop a model to predict wetland quality for focal species of the Illinois Wetlands Campaign relative to wetland and landscape characteristics.Illinois Department of Natural Resources Contract Number: RC09-13FWUIUC Subagreement Number: SIU Carbondale 15-01unpublishednot peer reviewedOpe