[Verse 1]
The Act taxes income from a source, section three
But benefits need more to be taxable, you see
Savage said economic advantage is the key
Not just any gain, but true enrichment we must free
[Chorus]
Source needs advantage, advantage needs more
Can't be circular, that's what Savage is for
Above baseline rising, not just staying the same
Maintenance ain't enrichment in this tax law game
[Verse 2]
If enrichment just meant "prevented going down"
Then Savage's test would spin around and around
We need improvement above genuine baseline
Not just stopping loss, but crossing that bright line
[Chorus]
Source needs advantage, advantage needs more
Can't be circular, that's what Savage is for
Above baseline rising, not just staying the same
Maintenance ain't enrichment in this tax law game
[Verse 3]
Food and shelter aren't discretionary choice
They're necessities that keep us in the game
You cannot save what survival needs demand
These aren't luxuries we could set aside
[Chorus]
Source needs advantage, advantage needs more
Can't be circular, that's what Savage is for
Above baseline rising, not just staying the same
Maintenance ain't enrichment in this tax law game
[Bridge]
Like corporate assets need their upkeep care
Human productive capacity must be maintained there
Providing necessities keeps the engine running clean
But doesn't improve beyond the basic machine
[Verse 4]
So when founders get their basic needs supplied
It's maintenance, not enrichment amplified
No taxable benefit in this transaction
Just keeping productive capacity in action
[Outro]
The logical chain from source to final test
Maintenance versus enrichment, now we know the rest
Necessities preserve but do not enhance
In tax law's dance, maintenance gets no glance