Pass-through tax rules

com.passthroughtaxPublished by passthroughtax.comOfficial publisherv0.2.0Updated Oct 24, 2026

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

VerifiedStreamable HTTPWeb executableFinanceKnowledge & Memory

Overview

AI-generated overview

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 elective 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 the add-back or subtraction in plain terms. List the jurisdictions and tax years covered by the dataset, separating elective PTET states from non-PTET and not-effective states for 2026.
When to use it
Useful when an assistant needs deterministic, cited answers on US state PTET elections, the federal SALT cap, or state bonus-depreciation conformity, and should say a topic is not covered rather than guess.
Requirements
A remote streamable HTTP endpoint; no package, environment variable or header is declared. No authentication is declared. Network access to the provider's endpoint is needed.
Before you install
Answers are informational and not tax advice, and the server instructs assistants not to fill gaps from memory when a tool returns not_covered or unverified. Modified adjusted gross income is used for the SALT cap computation but is stated not to be written to the usage log. Coverage is limited to the listed jurisdictions and tax years.

Installation

In SourceWeft

  1. Open Pass-through tax rules in the dashboard and add it to a workspace.
  2. 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/com.passthroughtax%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.

Read the install guide the agent follows

Other MCP clients

Add this to your client's mcpServers config.

{
  "mcpServers": {
    "pass-through-tax-rules": {
      "type": "http",
      "url": "https://passthroughtax.com/api/mcp"
    }
  }
}

Tools

4

ptet_rules

Pass-through entity tax

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.

Parametersmagirequiredtax_yearrequiredfiling_statusrequired

bonus_conformity

Bonus depreciation 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.

Parametersstaterequiredtax_yearrequired

coverage

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.

Takes no parameters.

Version history

1
  1. v0.2.0LatestOct 24, 2026

Score

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.