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.
• What the drafters say — attributed, dated positions from the measure’s drafters (their FAQ, expert reports, and responses to critics) and from named critics. These describe what the drafters or critics argue, never what the law settled — their publications are not legal authority.
• 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.
• Copy with citation — right-click any provision to copy its text (with or without subdivisions) prefixed by a proper citation, or grab the citation or a deep link alone.

About the commentary

Prefer zero AI? Flip the As Written (No AI) switch in the header: every AI-generated element disappears and you get the bare statute — the full text, defined-term definitions (drawn from the Act’s own glossary), cross-reference links, search, and copy-with-citation all still work.

The summaries, flags, citation explanations, and drafters’-position notes 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.