Theme: Heavy Duty - Tax can precede each part of the theme answer. "Heavy duty" indeed!
22A. *Memorabilia at a reunion : YEARBOOKS. Tax year. Tax book.
33A. *Venus's undoing, perhaps : SERVICE BREAK. Tax service. Tax break. Venus Williams.
41A. *Reason to agree to a pact : TREATY BENEFIT. Tax treaty. Tax benefit.
22A. *Memorabilia at a reunion : YEARBOOKS. Tax year. Tax book.
33A. *Venus's undoing, perhaps : SERVICE BREAK. Tax service. Tax break. Venus Williams.
41A. *Reason to agree to a pact : TREATY BENEFIT. Tax treaty. Tax benefit.
68A. *Political platform buzzword : PRO-LIFE. Tax pro. What is "tax life"?
89A. *One profiting from bad debts : BILL COLLECTOR. Tax bill. Tax collector.
98A. *Frequent health care event : RATE INCREASE. Tax rate. Tax increase.
113A. *Contract seeker : FREE AGENT. Tax-free. Tax agent.
25D. *Sales promotion component : REBATE FORM. Tax rebate. Tax form.
60D. *Many a bank record : CREDIT FILE. Tax credit. Tax file.
1D. With 115-Down, make a required contribution : PAY
115. See 1-Down, and word that can precede both parts of the answers to starred clues : TAX
We also have:
74. 1040 ID : SSN
87. 1040, line 32 deduction : IRA
Timely theme. The rich ore of "tax" words made it possible for the constructor to pick up common words/phrases instead of making up wacky phrases for the double "precede" gimmick.
Quite a few sailing terms:
31A. Harbor-at-dawn skyline highlights : MASTS
97A. Sailing teams : CREWS
5D. Sailor's array : KNOTS
81D. Stem : PROW. New word to me. Ship's front.
82D. Tools for 97-Across : OARS
112D. Nautical rope : TYE. New word to me also.
Maybe the constructor loves sailing.
Total 84 black squares in the grid, more than our normal offering. Could be the result of the theme entry intersection.
Across:
1. Shut (in) : PEN. Pigs might nail this answer. Not me. Actually I'm a pig.
4. It may have rollers : SKATE
9. Jilt : SPURN. Jilted lover.
14. Health care reform lobbying group : AARP
18. Affirmative often repeated : AYE
19. About to undergo : IN FOR
20. Simplifies : EASES
21. Sand's "which" : QUEL. French for "which". George Sand was a French writer. Chopin's lover. Great clue!
24. Santa kisser of song : MOMMY. "I Saw Mommy Kissing Santa Claus".
25. Cardinal manager Tony La __ : RUSSA
26. VW antecedents? : STU. Alphabet.
27. Dance step : TOE TAP. And 100A. Line dance : CONGA & 23D. Latin dance : RUMBA. Dance clechos.
29. Preserve, in a way : CAN. Put in ICE first.
30. All gone : EATEN
36. Carping comments : BARBS
39. Gussy up : PREEN
40. Peter, Paul and Mary : SAINTS. Not the trio.
46. Ones with "Esq." on the door : ATTs
47. Ballpark figure : UMP. Not EST.
48. Italian fashion giant : ARMANI. So are Gucci, Prada & Versace.
49. Boonies pests : SKEETERS. Mosquitoes.
53. GPS part: Abbr. : SYST
55. Vientiane's land : LAOS. Has anyone tried Bánh mì? Bill G might have.
56. Opinion : BELIEF
58. Long. partner : LAT
59. Chills : ICEs
61. Carnegie __ University : MELLON
63. Cheri of "SNL" : OTERI. Very crossword-friendly name.
65. Indiana cagers : PACERS
70. Lost parcel inquiry : TRACER
71. Skyline highlight : SPIRE
72. '50s-'60s teen idol Frankie : AVALON. Now it's all about that kid Justin Bieber.
73. Caper : ROMP
75. Not solid, linewise : DOTTED
77. Representation : ICON
79. Dog food brand : ALPO
83. Sunrise liquors : TEQUILAS. Tequila Sunrise.
85. Cooking oil seed : CANOLA. From the unpleasant-sounding rapeseed. I wanted SESAME.
88. Accident investigation agcy. : NTSB (National Transportation Safety Board)
93. Nancy Reagan designer : ADOLFO (Domínguez). Not familiar with the name.
96. Piano part : PEDAL
103. It might be civil or criminal : TRIAL
104. Part of a self-satisfied laugh : HEH. Heh Heh!
105. Dog asleep on a roof : SNOOPY. "Peanuts".
107. Tina's ex : IKE (Turner)
110. Wash away slowly : ERODE
111. Last Supper query : IS IT I
116. Forfeit : LOSE
117. "Fiddler on the Roof" dairyman : TEVYE. Tradition! Tradition! Tradition!
118. Bliss in Texas et al. : FORTS. Fort Bliss. Named after a soldier with a surname Bliss.
119. 1959 Kingston Trio hit : MTA
120. Scand. land : SWED
121. Beef source : STEER
122. Narc's discovery : STASH
123. "A __ of this gout!": "King Henry IV, Part 2" : POX
Down:
2. Watchers : EYES
3. Shipshape : NEAT
4. Sis or bro : SIB
6. Happening : AFOOT
7. Puffs of grass? : TOKES. Marijuana.
8. Before, before : ERST
9. Gyrene's motto : SEMPER FI. First encounter with gyrene, an alteration of GI + (ma)rine. We also have USMC VET (11. John P. Sousa, e.g.). Both Dennis & Argyle are.
10. Kung __ chicken : PAO
12. Sit tight : REMAIN
13. Justin Timberlake's former band : 'N SYNC
14. Fish keeper : AQUARIST
15. "Emma" novelist : AUSTEN
16. Move, as a restaurant patron : RESEAT
17. Political objectives : PLANKS.
28. Quaker at a ski resort? : ASPEN. Tree.
32. Caracas hrs. : AST
34. Portuguese king : REI. Rey in Spanish.
35. Big name in cosmetics : ESTEE
36. A/C units : BTUs
37. Military force : ARMY. My Dad served in the Chinese army.
38. Gym count : REPs (Repetitions)
42. Certain locks : YALES
43. Support providers : BRAs
44. Rock genre that evolved from punk : EMO
45. "If I Ruled the World" rapper : NAS
46. Similar : AKIN
49. Gin fizz flavoring : SLOE
50. Like some heat: Abbr. : ELEC
51. More red than pink : RARE. Meat.
52. Foment, with "up" : STIR
54. Level : TIER
56. Russian pancake : BLIN. Plural is blini.
57. Little helper : ELF
61. Shape : MOLD
62. "Evil Woman" gp. : ELO
64. Cantina appetizer : TAPA. Always in plural form, no?
65. Surreptitious signal : PSST
66. Basilica area : APSE
67. Six preceder : CINQ. French for "five". Six is just six. Two French for Splynter!
68. Ryan and Benjamin: Abbr. : PVTs (Privates)
69. "Norma __" : RAE
70. Harmonic : TONAL
72. Words after run or split : A TAB
73. Vegas toss : ROLL
76. "Come on down!" announcer : OLSON (Johnny)
77. "Monsters, __" : INC
78. Doves do it : COO. So do lovers.
80. Not as rich, commercially : LITE
84. Decaf, facetiously : UNLEADED
85. More chic : CLASSIER
86. Wrench name : ALLEN
89. Center of activity : BEEHIVE
90. Mont. neighbor : IDA
91. Lines from the heart, briefly : ECG. EKG too.
92. Online guy with a list : CRAIG. Cragslist.
93. Soviet cooperatives : ARTELS. Learned from doing Xword.
94. Scopes Trial attorney : DARROW(Clarence). Monkey Trial.
95. Futile : OTIOSE. Man, it's a real word. Listed in the dictionary.
96. Modern oven option : PRESET
99. Vouchers : CHITS
100. Barbizon school artist : COROT. Wiki said he's the leading painter of the Barbizon School of France in the mid-nineteenth century. Landscape painter.
101. It may be comic : OPERA
102. Novgorod negatives : NYETs. I was ignorant of the Russian city Novgorod.
106. Does away with : OFFs
108. Dole running mate : KEMP (Jack)
109. Within: Pref. : ENTO. Opposite of exo.
114. Hardwood tree : ASH
Answer grid.
Do come back next Sunday for Dan Naddor's final puzzle.
C.C.
