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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

Why Manufacturers Need Immediate R&D Expensing

October 1, 2024

51Թ tax explainer released as part of the 51Թ’s “other pro-growth tax provisions. The last word: “It is imperative that the U.S. tax code support job-creating, life-changing R&D,” said 51Թ Vice President of Domestic Policy Charles Crain. “Congress must act to bolster manufacturing innovation and American competitiveness by reinstating immediate R&D expensing.”

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