About this reader

An interactive, annotated edition of the 2026 Billionaire Tax Act — the full statutory text, made navigable and explained.

What it does

The complete Act is reproduced verbatim. On top of the text it adds:

• Plain-language summaries of each section.
• Practitioner flags highlighting the load-bearing and contestable provisions.
• Defined terms — hover any underlined term for its definition, click to jump to it.
• Cross-references and citations — internal links jump within the Act; external citations link to the underlying statute, regulation, case, or source.
• Your own layer — select text to highlight (four colors), attach private notes, and flag provisions. These stay on your device.

About the commentary

The summaries, flags, and citation explanations are generated by AI to help you read the Act faster. They are informational only, may contain errors, and are not legal advice. Always verify against the cited primary sources before relying on them.

Reads without JavaScript

The full text, table of contents, every cross-reference and citation link, and the inline commentary all work with JavaScript disabled. The interactive layer (highlighting, search, pop-up definitions) is an enhancement on top.