Pass-through tax rules
Cited, tax-year-dated rules for state PTET, the federal SALT cap, and bonus-depreciation conformity.
| Endpoint | https://passthroughtax.com/api/mcp (streamable-http) |
|---|---|
| Registry version | 0.2.0 |
| Now | 4 tools · grade A (98) · pin ts_3287d0e01a415ab009db53b14ec0b727 · protocol 2025-06-18 |
| First / last listed | 2026-11-08 03:37 UTC / 2026-11-08 03:37 UTC |
| Grade over time | 2026-11-08: A (98), 4 tools |
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Tools: ptet_rules salt_cap bonus_conformity coverage
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. params: state*, tax_year* |
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. params: tax_year*, filing_status*, magi* |
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. params: state*, tax_year* |
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. params: none |
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