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. No state's own income tax is computed. No state pack is bound in this deployment, and the cap limits a federal deduction rather than telling you what a state charges.
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_salt_cap | The federal cap phasing down at 30 cents per dollar of MAGI above the threshold, to a floor. Not a cliff. | nothing required |
calculate_state_coverage | Which states' own tax this deployment can compute, and what a state pack would have to contain. | nothing required |
get_salt_capabilities | Which calculators taxagent-salt exposes, what it will not compute, and the rule pack its figures are pinned to. | nothing required |
The federal cap on deducting state and local tax. 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:
salt-reviewSomeone asks how much of their state and local tax is deductible, or how the cap changes as income rises. Users often say "state tax" when they mean the federal deduction for it, and the reverse. Establish which they mean before answering.
Compute the federal cap on deducting state and local tax, including its phase-down, and report what this deployment can say about an individual state's own tax. No state's own income tax is computed in this release.
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.
1 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 |
|---|---|
salt_cap | IRC 164(b)(6); OBBBA sec. 70120; IRS 2026 Form 1040-ES correction |
5 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: What is deductible.
| Case | What it asks | What it shows | Outcome |
|---|---|---|---|
salt-full-cap | Under the threshold: the full cap | $40,400 of a $60,000 bill is deductible; the rest is simply lost and does not carry forward. | completed |
salt-phasing-down | Inside the phase-down range | A slope, not a cliff: 30 cents per dollar of MAGI above the threshold. Income in this band costs more than its own marginal rate. | completed |
salt-at-the-floor | Past the floor | The cap stops falling at $10,000 however high income goes, so the penalty on extra income ends there too. | completed |
salt-separate-filer | Married filing separately halves everything | Cap, threshold and floor are all halved, which is easy to miss when comparing a joint and separate return. | completed |
salt-no-state-is-covered | Asking what California charges | No state pack is bound, so no state's own tax is computed. The answer names what a state pack would have to contain. | completed |
The federal cap phasing down at 30 cents per dollar of MAGI above the threshold, to a floor. Not a cliff. Nothing is required to start: every input has a declared default the result reports. Call calculate_salt_cap on taxagent-salt 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 states' own tax this deployment can compute, and what a state pack would have to contain. Nothing is required to start: every input has a declared default the result reports. Call calculate_state_coverage on taxagent-salt 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-salt 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_salt_capabilities on taxagent-salt 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.