Analysis only. No tool in this server places orders, modifies custodian records or files returns. This server holds no client data: every figure arrives in the call and nothing is stored. Results are estimates over those figures, not a return and not tax advice. The comparison is arithmetic over rates the caller supplies. Entity choice is not a calculation and this server does not pretend it is.
3 commands, every one callable over MCP. Every result carries the method it used, the rule pack it was pinned to, what is still missing and whether coverage was complete, for a licensed professional to review.
| Command | What it returns | What it needs |
|---|---|---|
calculate_section_179 | The dollar limit falling one-for-one with spending, and the separate business income limit with its carryforward. | nothing required |
calculate_entity_comparison | Federal tax on the same income both ways, over rates you supply. Arithmetic, not entity-choice advice. | nothing required |
get_business_capabilities | Which calculators taxagent-business exposes, what it will not compute, and the rule pack its figures are pinned to. | nothing required |
Section 179 expensing and C corporation versus pass-through. It holds no client data: every figure arrives in the call and nothing is stored.
Requests it answers:
Skills that route here, each with the moment it applies:
entity-reviewA business is deciding how much equipment cost to expense this year, or an owner wants to see the federal tax difference between a C corporation and a pass-through.
Compute section 179 expensing with both of its limits, and compare federal tax on the same income inside a C corporation against passing it through. Produces arithmetic over supplied rates, never an entity-choice recommendation.
Named here because leaving it out is how an agent ends up asserting something the code never computed. Each line is the registry's own wording, not a summary of it.
2 rules in the pack this server reads, each carrying its authority and legal effective date. The engines read from the pack, and a constant reappearing in the calculation path fails the build.
| Rule | Authority |
|---|---|
corporate_rate | IRC 11(b) |
section_179 | IRC 179(b); Rev. Proc. 2025-32 sec. 3.24 |
6 of the 71 console cases call this server over JSON-RPC on every build, across 1 of the 15 client objectives the case inventory groups by: Business owner and entity.
| Case | What it asks | What it shows | Outcome |
|---|---|---|---|
biz-179-phaseout | Spending that erodes its own deduction | The dollar limit falls one-for-one with spending above the threshold, so deferring a purchase across the year end can restore it. | completed |
biz-179-eliminated | Enough spending removes the election entirely | Past a point there is no section 179 deduction at all, which is the opposite of what buying more usually does. | completed |
biz-179-income-limited | The second limit, and its carryforward | Capped at business income, with the excess carried forward rather than lost. Two different limits that are easily confused. | completed |
biz-entity-close-call | C corporation versus pass-through, fully distributed | $368,000 against $370,000 — close enough that payroll or state tax, neither of which is included, would decide it. | completed |
biz-entity-retained | The same income, nothing distributed | Only the corporate layer is paid this year. The second layer is deferred, not avoided, and the comparison flips. | completed |
biz-rejects-rate-over-one | A rate given as 37 instead of 0.37 | Refused rather than taxing the income at 3,700%. The fraction is range-checked at the boundary. | VALIDATION_FAILED |
The dollar limit falling one-for-one with spending, and the separate business income limit with its carryforward. Nothing is required to start: every input has a declared default the result reports. Call calculate_section_179 on taxagent-business over MCP. Every result carries the method it used, the rule pack it was pinned to, what is still missing and whether coverage was complete, for a licensed professional to review.
Federal tax on the same income both ways, over rates you supply. Arithmetic, not entity-choice advice. Nothing is required to start: every input has a declared default the result reports. Call calculate_entity_comparison on taxagent-business over MCP. Every result carries the method it used, the rule pack it was pinned to, what is still missing and whether coverage was complete, for a licensed professional to review.
Which calculators taxagent-business exposes, what it will not compute, and the rule pack its figures are pinned to. Nothing is required to start: every input has a declared default the result reports. Call get_business_capabilities on taxagent-business over MCP. Every result carries the method it used, the rule pack it was pinned to, what is still missing and whether coverage was complete, for a licensed professional to review.