A remote MCP server that gives an assistant cited, tax-year-dated US rules on state pass-through entity tax, the federal SALT cap, and bonus-depreciation state.
What you can do
Look up state pass-through entity tax rules for a state and tax year: eligibility, who elects, deadline, rate, owner credit or exclusion, estimates and sunset, with not_covered when no file exists. Compute the federal SALT deduction cap for a tax year, filing status and modified adjusted gross income, returning the cap and the steps rather than the deduction. Check whether a state conforms to IRC 168(k) bonus depreciation and IRC 179 for a tax year, including its conformity date and any add-back or subtraction. List the states and tax years covered, each last-verified date, and fields left unverified.
When to use it
Useful when an assistant needs quick, cited reference answers on US state PTET elections, the federal SALT cap, or state bonus-depreciation conformity, and when it matters that gaps are reported as not covered rather than guessed.
Requirements
A remote streamable HTTP endpoint; no package, environment variable or header is declared. No authentication is declared. Network access to the endpoint is needed.
Before you install
Answers are informational and not tax advice, so they should not be relied on for filing decisions. When a tool returns not_covered or unverified, the gap should not be filled from memory. Modified adjusted gross income is used in the SALT cap computation; the server states it is not written to the usage log.
Enable the server for the chats that should use its tools.
Web executable via Streamable HTTP. Remote servers run from the web runtime once configured in a workspace.
Use with an agent
Paste this prompt into Claude Code, Codex, Cursor or another agent — or into SourceWeft chat. The agent reads this server's install guide, shows you its publisher, endpoint and sign-in, and adds it to your client once you agree. Keys never go into a command.
Read https://sourceweft.com/mcp/app.vercel.pass-through-tax-rules%2Fpass-through-tax-rules/install.md and connect the MCP server it describes to my client. Before changing any config, show me its publisher, endpoint and sign-in method and wait for my OK. Never put an API key in a command or in a file I would commit; ask me where it should come from.
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.
Parametersstaterequiredtax_yearrequired
salt_cap
Federal 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.
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.
Parametersstaterequiredtax_yearrequired
coverage
Coverage
List the states and tax years in this dataset, each last-verified date, and fields or notes that were left unverified.
Takes no parameters.
Version history
1
v0.1.0LatestOct 24, 2026
Score
83%
83% of the applicable checks met
How complete this listing is, computed from the registry entry, the endpoint and public sources. Not a rating of the server and not a statement that it is safe or working today: reachability is a dated check, and no installs or reviews go into the score.
Reached in the last 30 daysRequired25 pts
Auth declaredRequired10 pts
Tools listedRequired15 pts
DescriptionRequired15 pts
Logo10 pts
Documentation15 pts
Declare a GitHub repository with a README, or serve resource_documentation in the OAuth protected-resource metadata.
LicenseNot applicable
A hosted service is used under its provider's terms, so no license is expected here. This check is left out of the percentage.