Trees of the Month (September 2025)

Preface

It’s been quite a while since my last post—how have you all been? Over the past few months, so many events have happened, both good and bad, that I fell behind on posting.

In June, I moved to a new place within New Jersey, which ended up being even farther from Manhattan. Still, I’m very satisfied because the new neighborhood is a really comfortable place to live.

Now then, let’s dive into this month’s noteworthy topics!!

News

Enactment of One Big Beautiful Bill Act

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBB), officially enacting the legislation that had been approved by both the Senate and the House of Representatives. A major highlight of the Act is that it extends many taxpayer-friendly provisions from the Tax Cuts and Jobs Act (TCJA) passed during his previous term. Key points affecting individuals and businesses are summarized below:

Individual Income Tax

No tax on tips
Deduction for auto loan interest
Introduction of tax credits for seniors
Increase in the child tax credit
Establishment of the Trump Account (a savings account for children’s assets)

Corporate Income Tax

Retention of the 21% corporate tax rate
Revival and expansion of bonus depreciation
Revision of capitalization rules for research and development expenses (Section 174)
Relaxation of business interest deduction rules
Strengthening of international taxation

No More Shoe Removal at U.S. Airports

On July 8, 2025, Secretary of the U.S. Department of Homeland Security (DHS) Kristi Noem announced that the Transportation Security Administration (TSA) is implementing a new policy that eliminates the need for passengers to remove their shoes at airport security checkpoints within the United States.

This new policy aims to improve traveler convenience and streamline security screening, with the expectation of reducing wait times. Secretary Noem stated, “The elimination of the ‘remove shoes’ policy is the latest effort by DHS to modernize and enhance the overall airport travel experience,” and explained, “We are confident that this change can be implemented while maintaining safety through our advanced technology and layered security measures.”

However, other TSA security procedures, such as identity verification and Secure Flight screening, will continue to apply. In certain situations, passengers may still be required to remove their shoes at the discretion of the security officer.

The removal of the shoe policy marks the end of a rule that had been in place for approximately 19 years, since its introduction in 2006. At that time, all passengers were required to remove their shoes in response to fears stemming from the 2001 “shoe bomb” incident.

Additionally, on July 2, the “Serve with Honor, Travel with Ease” program was announced, offering active military personnel and their families TSA PreCheck benefits and dedicated lanes. In May, the implementation of REAL ID at airport checkpoints further enhanced the efficiency of the security process.

U.S. to End “De Minimis” Exemption for Imports Worldwide — What This Means for Personal Imports

On July 30, 2025, U.S. President Trump issued an executive order ending the “de minimis” exemption for low-value imports globally.

What is “De Minimis”?

For a long time in the U.S., imported goods with a declared value of $800 or less were exempt from customs duties and simplified in customs procedures. This system, known as the “de minimis” rule, was designed to reduce costs and administrative burden for low-value shipments.

Key Changes

Applies Worldwide
Previously, the exemption had been suspended only for certain countries (such as China). Under the new executive order, imports from all countries and regions will no longer qualify for the de minimis exemption. In other words, even items under $800 now require customs declaration.
Effective Date
The new rule took effect at 12:01 a.m. Eastern Time on August 29, 2025. This means that importers must use the electronic filing system (ACE) to pay any applicable duties. Certain items shipped via international mail will receive temporary special treatment.
Handling of Mail Items
For six months following the rule change, imports sent via international mail will have two options:
- Apply ad valorem duties based on the country of origin and declared value.
- Apply a fixed duty per item ranging from $80–$200, depending on the applicable duty rate.
Other Exemptions
Travelers bringing goods for personal use (e.g., under $200) can still bring these items duty-free. This part of the exemption remains unchanged.

Why and When Was It Originally Scheduled for Removal?

The de minimis exemption was already scheduled to end on July 1, 2027, under the OBBBA. The new executive order accelerates this repeal by about 18 months.

Impact on Japan (Consumers and Importers)

This change will have a significant impact on individuals and businesses engaging in small-scale or personal imports:

Even low-value items will now require customs declaration and duties, increasing cost and effort.
Purchases from overseas e-commerce platforms under $800 will now require consideration of customs duties plus import fees.
Changes to the international mail system may create differences depending on the chosen import method.

Overall

Going forward, assumptions such as “it’s a small amount, so it’s fine” will no longer hold. Both U.S.-bound imports from Japan and U.S.-origin exports could be affected, impacting cross-border e-commerce and personal imports.

Signs of “Life” on Mars? NASA Finds Organic Compounds in Rocks

NASA, the U.S. space agency, has announced the discovery of traces that may indicate the past presence of microorganisms on Mars. Many readers may have thought, “It’s finally here!” upon seeing the news. I, too, was excited.

Mysterious Spots Found by Mars Rover

The investigation took place in a Martian crater, a location believed to have once contained water. In July 2024, a rover observed the area and discovered small spots, just a few millimeters in size, on the surface of rocks.

Analysis using X-rays and ultraviolet light detected compounds of iron and sulfur, as well as organic material. Interestingly, on Earth, these compounds can sometimes be produced by microbial activity—suggesting that similar microorganisms may once have existed on Mars.

“Perhaps the clearest sign yet”

The findings were published in the British scientific journal Nature. Acting NASA Administrator Duffy stated at a press conference, “This may be the clearest sign of life ever discovered on Mars,” emphasizing the significance of the discovery.

The Key: Bringing Samples Back to Earth

However, to confirm whether life truly existed on Mars, Martian samples would need to be returned to Earth for more advanced analysis.

Here lies a problem: the Trump administration has proposed ending the sample return program as part of budget cuts. There are concerns that this could halt further research.

Pick-up

I will be taking a break this month.

Gadget/Lifehacks

NotebookLM

Recently, the AI tool NotebookLM, developed by Google, has been gaining attention, so I’d like to give an overview here. For those who handle a lot of notes or documents, it could become a very useful tool and help you decide if it fits your needs.

What is NotebookLM?

In simple terms, NotebookLM allows you to upload your own notes and materials—PDFs, Google Docs, web pages, YouTube transcripts, and more—and have an AI organize and analyze them. Depending on your goals, it can summarize content, extract key points, generate study guides, or even produce audio summaries in a “read-aloud + conversation” format like a podcast.

Features I Find Particularly Useful

Here are some points I noticed after trying it:

Answers based on your own materials
NotebookLM generates responses based on the files and materials you upload, so it’s easy to trace where the information comes from. This reduces the likelihood of AI “hallucinations.”
Strong learning support features
It can automatically generate flashcards, quizzes, summaries, and study guides. This is especially helpful for students or researchers dealing with large amounts of material.
Audio summaries
You can listen to summaries rather than just read them, which is convenient for learning while commuting or multitasking.
Multi-format support
NotebookLM supports various formats, including PDFs, text, Google Docs/Slides, YouTube videos (with transcripts), and web links. This flexibility reduces format-related headaches.
Collaboration and sharing
You can share notebooks with others or make them view-only, making it useful for team projects or collaborative research.

Things to Keep in Mind / Limitations

Upload limits
Free plans have restrictions on the number of notebooks, sources, and the size of each source. Handling a lot of materials may require a paid plan (Plus or Enterprise).
Sensitive data
Although responses are based on your uploaded materials, the data is stored in the cloud. Be cautious with highly confidential or personal information. Check the service terms and security settings.
AI errors and ambiguity
Summaries and key point extraction can result in information being left out. If your source material is incomplete or ambiguous, the AI’s output will reflect that. Treat responses as guidance rather than absolute truth.

Who Should Use It / How to Use It

Students and researchers
Summarize papers or textbooks and generate study tools. Extract key points from long documents or check understanding with quizzes.
Writers and bloggers
Organize research materials, draft articles, and create outlines. Audio summaries can help brainstorm ideas.
Team collaboration
Store project materials, manuals, or FAQs in a shared notebook, allowing team members to search and ask questions as needed.
Those who want to save time
Quickly grasp an overview before diving deeper. Efficient for anyone who doesn’t want to spend too long reading all materials.

Latest Updates & Future Expectations

Enhanced report generation (blog-style, explanatory articles, multiple formats).
Expanded language support for Audio and Video Overviews, enabling multilingual use.
Mobile app version available for on-the-go access.
Enterprise edition for organizations, with stronger security and compliance.

My Personal Experience

I often read multiple documents at once or research large volumes of text. NotebookLM helps me follow a workflow: grasp key points → form questions → deep dive into content. The audio summaries are particularly useful for absorbing knowledge during commuting or doing chores.

While AI summarization and extraction are convenient, human judgment and verification are still essential. Always refer back to the original material rather than relying solely on AI output.

If you handle a lot of notes and documents, trying NotebookLM is definitely worth considering.

Personal Finance

Since April, the overall market had been declining, so I had been trying to avoid individual stocks. However, I ended up buying a small amount, and as a result, my losses grew.

ESE: (21.23)%
LIF: 4.27%
FUTU: (13.58)%

Since the market started recovering around August, I probably should have waited to sell. Currently, I hold about 30% in the S&P 500 index fund (VOO), keep some in cash, and allocate the rest to individual stocks.

Below are the stocks I currently hold:

Shop/Restaurant

Yakiniku Futago – SOHO

The restaurant featured this time is Yakiniku Futago, where you can enjoy high-quality Japanese yakiniku. We visited for our wedding anniversary, and it was an absolute hit!

There are two locations in Manhattan, but the SOHO branch is only open to those with reservations, giving it a very different atmosphere from the other location.

All the dishes were delicious, and the staff were friendly, so I definitely want to visit again for another special occasion!

Yakiniku Futago – SOHO

341 W Broadway, New York, NY 10013

Mon Closed

Tue-Thu 5:00 PM – 11:00 PM

Fri-Sat 12:00 PM – 2:30 PM, 5:00 PM – 11:00 PM

Sun 12:00 PM – 2:30 PM, 5:00 PM – 10:00 PM

Postscript

It’s been a while since my last post—did everyone enjoy it?

I’ve had a lot going on in my personal life, which caused my posts to be delayed, but next time, I hope to post without such a long gap.