Polynomial time complexity is the usual ‘threshold’ for distinguishing the tractable from the intractable and it may seem reasonable to adopt this notion of tractability in the context of knowledge representation and reasoning. It is argued that doing so may be inappropriate in the context of common sense reasoning underlying language understanding. A more stringent criteria of tractability is proposed. A result about reasoning that is tractable in this stronger sense is outlined. Some unusual properties of tractable reasoning emerge when the formal specification is grounded in a neurally plausible architecture.