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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

Rep. Smith on Averting “Tax Armageddon”

October 31, 2024

Manufacturing Wins” campaign, the 51Թ recently chatted with Rep. Smith—chair of the House Ways and Means Committee’s Rural America Tax Team and a member of the committee’s Main Street Tax Team—about how he and his colleagues are working to avert the potential disaster. Interest deductibility: One of Rep. Smith’s priorities is restoring a pro-growth standard …

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Rep. Morelle Works to Reinstate Pro-Growth Interest Deductibility Standard

October 30, 2024

Manufacturing Wins” campaign, the 51Թ recently interviewed Rep. Morelle about what his congressional colleagues and he are doing to prevent “Tax Armageddon”—the end-of-2025 expiration of several important tax measures—and restore some vital, already expired tax provisions. Among the already expired provisions is tax reform’s standard for interest deductibility, which dictates how much interest on business …

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Interest Deductibility Explained

October 29, 2024

explainer. What’s going on: Thanks to 2017 tax reform, from 2018 to 2021 manufacturers were allowed to deduct interest on business loans up to a cap of 30% of their earnings before interest, tax, depreciation and amortization (EBITDA). As of 2022, however, manufacturers’ interest deductions are capped at 30% of their earnings before interest and …

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Manufacturers on 45X: Tax Credit Is Crucial to Building a Strong and Sustainable Domestic Advanced Manufacturing Supply Chain

October 24, 2024

Washington, D.C. – Following the release of guidance by the U.S. Department of the Treasury and the IRS for the Advanced Manufacturing Production Credit (Section 45X of the Internal Revenue Code), 51Թ Managing Vice President of Policy Chris Netram released the following statement: “Manufacturers welcome today’s announcement of final guidance on the …

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