In Antarctica, photos show a remote area teeming with life amid growing risks from climate change

ANTARCTICA (AP) — The Southern Ocean is one of the most remote places on Earth, but that doesn't mean it is tranquil. Tumultuous waves that can swallow vessels ensure that the Antarctic Peninsula has a constant drone of ocean. While it can be loud, the view is serene — at first glance, it is only deep blue water and blinding white ice.

Several hundred meters (yards) off the coast emerges a small boat with a couple dozen tourists in bright red jackets. They are holding binoculars, hoping for a glimpse of the orcas, seals and penguins that call this tundra home.

They are in the Lemaire Channel, nicknamed the “Kodak Gap,” referring to the film and camera company, because of its picture-perfect cliffs and ice formations. This narrow strip of navigable water gives anybody who gets this far south a chance to see what is at stake as climate change, caused mainly by the burning of oil, gas and coal, leads to a steady rise in global average temperatures.

The Antarctic Peninsula stands out as one of the fastest warming places in the world. The ocean that surrounds it is also a major repository for carbon dioxide, a greenhouse gas that contributes to warming. It captures and stores roughly 40% of the CO2 emitted by humans, according to the National Oceanic and Atmospheric Administration.

On a recent day, Gentoo penguins, who sport slender, orange beaks and white spots above their eyes, appeared to be putting on a show. They took breaks from their dives into the icy water to nest on exposed rock. As the planet warms, they are migrating farther south. They prefer to colonize rock and fish in open water, allowing them to grow in population.

The Adelie penguins, however, don't have the same prognosis. The plump figures with short flippers and wide bright eyes are not able to adapt in the same way.

By 2100, 60% of Adelie penguin colonies around Antarctica could threatened by warming, according to one study. They rely on ice to rest and escape predators. If the water gets too warm, it will kill off their food sources. From 2002 to 2020, roughly 149 billion metric tons of Antarctic ice melted per year, according to the National Aeronautics and Space Administration.

For tourists, Antarctica is still a giant, glacial expanse that is home to only select species that can tolerate such harsh conditions. For example, in the Drake Passage, a dangerous strip of tumultuous ocean, tourists stand in wonder while watching orca whales swim in the narrow strip of water and Pintado petrels soar above.

The majestic views in Antarctica, however, will likely be starkly different in the decades ahead. The growing Gentoo penguin colonies, the shrinking pieces of floating ice and the increasing instances of exposed rock in the Antarctic Peninsula all underscore a changing landscape.

Associated Press writer Caleigh Wells contributed to this report from Cleveland.

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The sun sets near a iceberg in Antarctica, Friday, Nov. 21, 2025. (AP Photo/Mark Baker)

Gentoo penguins nest at Neko Harbour in Antarctica, Saturday, Nov. 22, 2025. (AP Photo/Mark Baker)

Gentoo penguins nest at Neko Harbour in Antarctica, Saturday, Nov. 22, 2025. (AP Photo/Mark Baker)

A pod of orcas swim in the Drake Passage en route to Antarctica, Friday, Nov. 21, 2025. (AP Photo/Mark Baker)

A Pintado petrel flys over the Drakes Passage on the way to Antarctica, Thursday, Nov. 20, 2025. (AP Photo/Mark Baker)

An ice covered rock formation is reflected in the waters at Pleneau Island in Antarctica, Monday, Nov. 24, 2025. (AP Photo/Mark Baker)

Passengers walk inside the volcano at Deception Island in Antarctica, Wednesday, Nov. 26, 2025. (AP Photo/Mark Baker)

A crew member looks for whales at Yalour Islands in Antarctica, Monday, Nov. 24, 2025. (AP Photo/Mark Baker)

Gentoo penguins walk at Neko Harbour in Antarctica, Saturday, Nov. 22, 2025. (AP Photo/Mark Baker)

Sea ice covers the ocean at Yalour Islands in Antarctica, Monday, Nov. 24, 2025. (AP Photo/Mark Baker)

A member of the ship's crew looks at an iceberg near Yalour Islands in Antarctica, Monday, Nov. 24, 2025. (AP Photo/Mark Baker)

Gentoo penguins prepare to enter the water at Walker Island in Antarctica, Wednesday, Nov. 26, 2025. (AP Photo/Mark Baker)

Gentoo penguins nest at Walker Island in Antarctica, Wednesday, Nov. 26, 2025. (AP Photo/Mark Baker)

A elephant seal reacts at Walker Island in Antarctica, Wednesday, Nov. 26, 2025. (AP Photo/Mark Baker)

Passengers watch as a ship sails through the Lemaire Channel in Antarctica, Monday, Nov. 24, 2025. (AP Photo/Mark Baker)

Adelie penguins stand on a block of floating ice at Yalour Islands in Antarctica, Monday, Nov. 24, 2025. (AP Photo/Mark Baker)

JEFFERSON CITY, Mo. (AP) — To tax tips or not? That is a question that will confront lawmakers in states across the U.S. as they convene for work next year.

President Donald Trump’s administration is urging states to follow its lead by enacting a slew of new tax breaks for individuals and businesses, including deductions for tips and overtime wages, automobile loans and business equipment.

In some states, the new federal tax breaks will automatically apply to state income taxes unless legislatures opt out. But in many other states, where tax laws are written differently, the new tax breaks won't appear on state tax forms unless legislatures opt in.

In states that don't conform to the federal tax changes, workers who receive tips or overtime — for example — will pay no federal tax on those earnings but could still owe state taxes on them.

States that embrace all of Trump's tax cuts could provide hundreds of millions of dollars of annual savings to certain residents and businesses. But that could financially strain states, which are being hit with higher costs because of new Medicaid and SNAP food aid requirements that also are included in the big bill Trump signed.

Most states begin their annual legislative sessions in January. To retroactively change tax breaks for 2025, lawmakers would need to act quickly so tax forms could updated before people begin filing them. States also could apply the changes to their 2026 taxes, a decision requiring less haste.

So far, only a few states have taken votes on whether to adopt the tax breaks.

“States in general are approaching this skeptically," said Carl Davis, research director at the nonprofit Institute on Taxation and Economic Policy.

A bill Trump signed on July 4 contains about $4.5 trillion of federal tax cuts over 10 years.

It creates temporary tax deductions for tips, overtime and loan interest on new vehicles assembled in the U.S. It boosts a tax deduction for older adults. And it temporarily raises cap on state and local tax deductions from $10,000 to $40,000, among other things. The law also provides numerous tax breaks to businesses, including the ability to immediately write off 100% of the cost of equipment and research.

Forty-one states levy individual income taxes on wages and salaries. Forty-four states charge corporate income taxes.

Treasury Secretary Scott Bessent this month called on those states “to immediately conform” to the federal tax cuts and accused some Democratic-led states that haven't done so of engaging in "political obstructionism.” Though Bessent didn't mention it, many Republican-led states also have not decided whether to implement the tax deductions.

“By denying their residents access to these important tax cuts, these governors and legislators are forcing hardworking Americans to shoulder higher state tax burdens, robbing them of the relief they deserve and exacerbating the financial squeeze on low- and middle-income households,” Bessent said.

But some tax analysts contend there's more for states to consider. The tax break on tips, for example, could apply to nearly 70 occupation fields under a proposed rule from the Internal Revenue Service. But that would still exclude numerous low-wage workers, said Jared Walczak, vice president of state projects at the nonprofit Tax Foundation.

“Lawmakers need to consider whether these are worth the cost,” Walczak said.

Because of the way state tax laws are written, the federal tax breaks for tips and overtime wages would have carried over to just seven states — Colorado, Idaho, Iowa, Montana, North Dakota, Oregon and South Carolina. But Colorado opted out of the state tax break for overtime shortly before the federal law was enacted.

Michigan this fall became first — and, so far, only — state to opt into the tax breaks for tips and overtime wages, effective in 2026. The overtime tax exemption is projected to cost the state nearly $113 million and the tips tax break about $45 million during its current budget year, according to the state treasury department.

Michigan lawmakers offset that by decoupling from five federal corporate tax changes the state's treasury estimated would have reduced Michigan tax revenues by $540 million this budget year.

Republican state Rep. Ann Bollin, chair of the Michigan House Appropriations Committee, said the state could not afford to embrace all the tax cuts while still investing in better roads, public safety and education.

“The best path forward is to have more money in people’s pockets and have less regulation — and this kind of moved in that direction,” she said.

Arizona could be among the next states to act. Democratic Gov. Katie Hobbs has called upon lawmakers to adopt the tax breaks for tips, overtime, seniors and vehicle loans, and follow the federal government by also increasing the state's standard deduction for individual income taxpayers. Republican state House leaders said they stand ready to pass the tax cuts when their session begins Jan. 12.

In addition to Michigan, lawmakers in Delaware, Illinois, Pennsylvania and Rhode Island have passed measures to block some or all of the corporate tax cuts from taking effect in their states.

A new Illinois law decoupling from a portion of the corporate tax changes could save the state nearly $250 million, said Democratic state Sen. Elgie Sims, chair of the Senate Appropriations Committee. He said that could help ensure continued funding for schools, health care and vital services.

Illinois Gov. JB Pritzker, an outspoken Democratic opponent of Trump, also cited budget concerns for rejecting the corporate tax cut provision. He said states already stand to lose money because of other provisions in Trump's big bill, such as a requirement to cover more of the costs of running the Supplemental Nutrition Assistance Program.

“The decoupling is an effort to try to hold back the onslaught from the federal government to make sure that we can support programs like the one we’re announcing today,” Pritzker told reporters at a December event publicizing a grant to address homelessness in central Illinois.

Associated Press writer John O'Connor in Springfield, Illinois, contributed to this report.

Gov. JB Pritzker packs boxes of canned goods with members of his staff while volunteering Thursday, Dec. 4, 2025, at the Greater Chicago Food Depository. (Brian Cassellav /Chicago Tribune via AP, Pool)

President Donald Trump speaks during an executive order signing regarding marijuana in the Oval Office of the White House, Thursday, Dec. 18, 2025, in Washington. (AP Photo/Evan Vucci)