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(a literal px value that does NOT // change when the primary row collapses). The collapsed bar then // simply overlays the content like any fixed header rather than // resizing the document on scroll. Non-toc-bar pages keep using the // live offsetHeight (their masthead height never changes on scroll). if (hasTocBar) { var fullMastheadHeight = parseFloat( getComputedStyle(document.body).getPropertyValue('--wdg-masthead-height') ); document.body.style.paddingTop = (fullMastheadHeight > 0 ? fullMastheadHeight : header.offsetHeight) + 'px'; } else { document.body.style.paddingTop = header.offsetHeight + 'px'; } } updateHeaderState(); // Attach the scroll listener for hero pages (transparent/solid toggle) and // for any page with the in-masthead submenu bar (so it still collapses to // the toc-bar on scroll even though it stays solid). if (isHero || hasTocBar) { window.addEventListener('scroll', updateHeaderState, { passive: true }); // Safety re-sync: a fast/programmatic jump to the top (browser scroll // restoration on back-nav, a "scroll to top" action, anchor jumps, // etc.) can land with coalesced scroll events so the final handler // run reflects a stale position, leaving the logo/transparency out of // sync with the resting scrollY. `scrollend` fires once the scroll has // settled, guaranteeing one final correct update. Harmlessly ignored // by browsers that don't support it. window.addEventListener('scrollend', updateHeaderState, { passive: true }); } window.addEventListener('resize', updateHeaderState); // Marquee + in-masthead TOC: sticky-toc.js dispatches this when the // active TOC item changes so we can flip into / out of the forced // is-solid state immediately on click rather than waiting for the // next scroll/resize. window.addEventListener('wdg:toc-section-change', updateHeaderState); var searchOpenClass = 'is-search-open'; var searchModal = document.getElementById('search-modal'); function openSearchModal() { if (typeof window._searchModalOpen === 'function') { window._searchModalOpen(); } document.querySelectorAll('.js-search-toggle').forEach(function(btn) { btn.classList.add(searchOpenClass); btn.setAttribute('aria-expanded', 'true'); }); } function closeSearchModal() { if (typeof window._searchModalClose === 'function') { window._searchModalClose(); } document.querySelectorAll('.js-search-toggle').forEach(function(btn) { btn.classList.remove(searchOpenClass); btn.setAttribute('aria-expanded', 'false'); }); } document.querySelectorAll('.js-search-toggle').forEach(function(btn) { btn.addEventListener('click', function(e) { e.preventDefault(); if (searchModal && searchModal.classList.contains('is-open')) { closeSearchModal(); } else { openSearchModal(); } }); }); var mobileSearchBtn = document.querySelector('.js-mobile-search-open'); if (mobileSearchBtn) { mobileSearchBtn.addEventListener('click', function(e) { e.preventDefault(); var mobileOverlay = document.getElementById('mobile-menu'); if (mobileOverlay) { mobileOverlay.setAttribute('aria-hidden', 'true'); mobileOverlay.classList.remove('is-open'); } openSearchModal(); }); } function updateAdminBarState() { var ab = document.getElementById('wpadminbar'); if (!ab) return; var rect = ab.getBoundingClientRect(); var hidden = rect.bottom <= 0; document.body.classList.toggle('adminbar-hidden', hidden); } updateAdminBarState(); window.addEventListener('scroll', updateAdminBarState, { passive: true }); window.addEventListener('resize', updateAdminBarState); })();

Tax

Manufacturers Call SEC Buybacks Rule a “Departure from Its Mission to Enhance Capital Formation and Protect Investors”

May 3, 2023

Washington, D.C. – Following the Securities and Exchange Commission’s decision to finalize its costly and unnecessary stock buybacks rule, 51Թ Managing Vice President of Tax and Domestic Economic Policy Chris Netram released the following statement: “The 51Թ is disappointed that the SEC has chosen to unjustifiably punish manufacturers for returning capital to …

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