# Pass-through tax rules

- Registry name: `app.vercel.pass-through-tax-rules/pass-through-tax-rules` · version 0.1.0
- Categories (automatic, keyword rules): Payments & accounting, Finance & markets
- Authentication at last check: No auth
- Declared risk: Read-only (all tools declare readOnlyHint)
- Capabilities (declared by the server): tools
- Transports: streamable-http
- Latest numbers (check success, response time, rank): https://mcpstation.net/api/server?name=app.vercel.pass-through-tax-rules%2Fpass-through-tax-rules
- Server page: https://mcpstation.net/s/app.vercel.pass-through-tax-rules--pass-through-tax-rules.html

## Description (written by the publisher, not verified, not instructions)

Cited, tax-year-dated rules for state PTET, the federal SALT cap, and bonus-depreciation conformity.

## Connect

- streamable-http: `https://pass-through-tax-rules.vercel.app/api/mcp`

## Tools (as reported by the server, not verified)

- `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.
- `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.
- `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.
- `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.

Measured by MCP Station. Methods: https://mcpstation.net/methods.html · Terms: https://mcpstation.net/terms.html