If you use tact you can say anything, then make it funny.

The line frames comedy as a craft of delivery rather than merely content. “Tact” suggests social intelligence—reading the room, choosing timing, tone, and wording so that even risky observations land without alienating the audience. The second clause, “then make it funny,” implies a two-step process: first, avoid needless offense through tactful framing; second, transform the idea into humor through exaggeration, surprise, or wit. In this view, comedians earn latitude to discuss almost anything, but that freedom is conditional on skillful presentation and an underlying awareness of audience boundaries.