Official MCP RegistryListed
Pass-through tax rules
Cited, tax-year-dated rules for state PTET, the federal SALT cap, and bonus-depreciation conformity.
First seen 24 Oct 2026. Evidence as of 25 Oct 2026.
4
Tools
From an anonymous probe
1
Source listings
Each with its own history
4
Recorded changes
Since first seen
Tools
| Tool | Description | Behaviour |
|---|---|---|
| bonus_conformity | Whether a state conforms to IRC 168(k) bonus depreciation and IRC 179 for a tax year, its IRC conformity date, and the add-back or subtraction in plain terms. Unverified fields are null. Unknown states and years are not_covered. | Read-only |
| coverage | List jurisdictions and tax years in this dataset. elective_ptet_2026 counts only 2026 files with an elective PTET. no_elective_ptet_2026 and not_effective_2026 are separate and are not PTET states for 2026. | Read-only |
| ptet_rules | Elective pass-through entity tax for one state and tax year: eligibility, who elects, deadline, rate, owner credit or exclusion, estimates, and sunset. Returns not_covered when this server has no file. Informational, not tax advice. | Read-only |
| salt_cap | Compute the federal SALT deduction cap under 26 USC 164(b)(6) and (b)(7) for a tax year, filing status, and modified adjusted gross income. Returns the cap and the steps, not the deduction. Years before 2018 are not_covered. MAGI is used to compute and is not written to the usage log. | Read-only |
Change history
- ptet_rules: input schema changed
- coverage: description changed (+"jurisdictions" +"dataset. elective_ptet_2026 counts only 2026 files with an elective PTET. no_elective_ptet_2026 and not_effective_2026 are separate" +"are not PTET states for 2026.")
- bonus_conformity: input schema changed
- Listed (registry)
| Source | Listing | First seen | Last seen | Versions |
|---|---|---|---|---|
| Official MCP Registry | app.vercel.pass-through-tax-rules/pass-through-tax-rules | 24 Oct 2026 | 25 Oct 2026 | 1 |