A man shot and killed two women in the car park of a church in the US state of Iowa on Thursday and then turned the gun on himself, police say.
The shooting took place on Thursday shortly after President Joe Biden delivered a major address on gun violence after mass shootings in New York, Texas and Oklahoma in recent weeks, which have rocked the US.
Another shooting on Thursday wounded two people attending a burial at a cemetery in Racine, Wisconsin.
The Iowa shooting took place outside Cornerstone Church, a fundamentalist Christian church east of the city of Ames, while a service was going on inside, said Nicholas Lennie, chief deputy of the Story County Sheriff's Office.
When deputies arrived on the scene they found all three dead, Mr Lennie said. He said he could not provide identities nor disclose what the relationship between them may have been.
“This appears to be an isolated, single-shooter incident,” he said.
Moments before, Mr Biden urged Congress to ban assault weapons, expand background checks and introduce other gun control measures to address the mass shootings.
“Enough, enough!” he said.
The US has been shaken in recent weeks by mass shootings that killed 10 black residents in Buffalo, New York, 19 children and two teachers in Uvalde, Texas, and two doctors, a receptionist and a patient in Tulsa, Oklahoma.
In Racine, Wisconsin, on Thursday, several gunshots were fired into a crowd of mourners attending an afternoon graveside funeral, wounding two people, Racine police sergeant Kristi Wilcox told reporters.
One victim was treated at a local hospital and released, while the other was seriously wounded and flown to a Milwaukee hospital, Ms Wilcox said. No one was taken into custody.
Mr Biden earlier described visiting Uvalde, Texas, where the school shooting took place.
"I couldn't help but think there are too many other schools, too many other everyday places that have become killing fields, battlefields, here in America," he said.
The president called for a number of measures opposed by Republicans in Congress, including banning the sale of assault weapons and high-capacity magazines, or raising the minimum age to buy those weapons to 21 from 18.
"We can't fail the American people again," Mr Biden said, pressing Republicans particularly in the US Senate to allow bills with gun control measures to come up for a vote.
Texas elementary school shooting - in pictures
Sarfira
Director: Sudha Kongara Prasad
Starring: Akshay Kumar, Radhika Madan, Paresh Rawal
Rating: 2/5
The Byblos iftar in numbers
29 or 30 days – the number of iftar services held during the holy month
50 staff members required to prepare an iftar
200 to 350 the number of people served iftar nightly
160 litres of the traditional Ramadan drink, jalab, is served in total
500 litres of soup is served during the holy month
200 kilograms of meat is used for various dishes
350 kilograms of onion is used in dishes
5 minutes – the average time that staff have to eat
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
PROFILE OF INVYGO
Started: 2018
Founders: Eslam Hussein and Pulkit Ganjoo
Based: Dubai
Sector: Transport
Size: 9 employees
Investment: $1,275,000
Investors: Class 5 Global, Equitrust, Gulf Islamic Investments, Kairos K50 and William Zeqiri
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
Water waste
In the UAE’s arid climate, small shrubs, bushes and flower beds usually require about six litres of water per square metre, daily. That increases to 12 litres per square metre a day for small trees, and 300 litres for palm trees.
Horticulturists suggest the best time for watering is before 8am or after 6pm, when water won't be dried up by the sun.
A global report published by the Water Resources Institute in August, ranked the UAE 10th out of 164 nations where water supplies are most stretched.
The Emirates is the world’s third largest per capita water consumer after the US and Canada.