The form used by a qualifying corporation or LLC to elect to be treated as an S corporation for federal tax purposes. This changes how the business's income is taxed.
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// Function to update active link
function updateActiveLink(activeSectionId) {
// Remove active class from all links
navigationLinks.forEach(function(link) {
link.classList.remove('is-active');
});
// Add active class to the corresponding link
var activeLink = document.querySelector('a[href="#' + activeSectionId + '"]');
if (activeLink) {
activeLink.classList.add('is-active');
}
}
// Set up intersection observer for scroll-based active states
if (navigationLinks.length > 0) {
var observerOptions = {
root: null,
rootMargin: '-20% 0px -80% 0px', // Trigger when section is 20% from top
threshold: 0
};
var observer = new IntersectionObserver(function(entries) {
entries.forEach(function(entry) {
if (entry.isIntersecting) {
updateActiveLink(entry.target.id);
}
});
}, observerOptions);
// Observe all H2 sections
headers.forEach(function(header) {
observer.observe(header);
});
}
