Cited, tax-year-dated rules for state PTET, the federal SALT cap, and bonus-depreciation conformity.
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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.
Postal code or full state name. The District of Columbia is DC. New York City is NYC.
Tax year, such as 2026. Files are tax-year specific.
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.
| Argument | Type | Description |
|---|---|---|
| state* | string | Postal code or full state name. The District of Columbia is DC. New York City is NYC. |
| tax_year* | number | string | Tax year, such as 2026. Files are tax-year specific. |
{
"type": "object",
"$schema": "https://json-schema.org/draft/2020-12/schema",
"required": [
"state",
"tax_year"
],
"properties": {
"state": {
"type": "string",
"description": "Postal code or full state name. The District of Columbia is DC. New York City is NYC."
},
"tax_year": {
"type": [
"number",
"string"
],
"description": "Tax year, such as 2026. Files are tax-year specific."
}
}
}List jurisdictions and tax years in this dataset. elective_ptet_2026 counts only 2026 files with an elective PTET. no_elective_ptet_2026 and not_effective_2026 are separate and are not PTET states for 2026.
No arguments.
{
"type": "object",
"$schema": "https://json-schema.org/draft/2020-12/schema",
"properties": {}
}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.
| Argument | Type | Description |
|---|---|---|
| state* | string | Postal code or full state name. The District of Columbia is DC. New York City is NYC. |
| tax_year* | number | string | Tax year, such as 2026. Files are tax-year specific. |
{
"type": "object",
"$schema": "https://json-schema.org/draft/2020-12/schema",
"required": [
"state",
"tax_year"
],
"properties": {
"state": {
"type": "string",
"description": "Postal code or full state name. The District of Columbia is DC. New York City is NYC."
},
"tax_year": {
"type": [
"number",
"string"
],
"description": "Tax year, such as 2026. Files are tax-year specific."
}
}
}Compute the federal SALT deduction cap under 26 USC 164(b)(6) and (b)(7) for a tax year, filing status, and modified adjusted gross income. Returns the cap and the steps, not the deduction. Years before 2018 are not_covered. MAGI is used to compute and is not written to the usage log.
| Argument | Type | Description |
|---|---|---|
| magi* | number | string | Modified adjusted gross income: AGI plus IRC 911, 931, and 933 exclusions. Integer or decimal string, at most 8 decimal places. |
| tax_year* | number | string | Tax year. 2018 through 2024 use the prior flat cap. 2025 and later use section 164(b)(7). |
| filing_status* | string | single, married_filing_jointly, married_filing_separately, head_of_household, or qualifying_surviving_spouse. Aliases: mfj, mfs, hoh, qss. |
{
"type": "object",
"$schema": "https://json-schema.org/draft/2020-12/schema",
"required": [
"tax_year",
"filing_status",
"magi"
],
"properties": {
"magi": {
"type": [
"number",
"string"
],
"description": "Modified adjusted gross income: AGI plus IRC 911, 931, and 933 exclusions. Integer or decimal string, at most 8 decimal places."
},
"tax_year": {
"type": [
"number",
"string"
],
"description": "Tax year. 2018 through 2024 use the prior flat cap. 2025 and later use section 164(b)(7)."
},
"filing_status": {
"type": "string",
"description": "single, married_filing_jointly, married_filing_separately, head_of_household, or qualifying_surviving_spouse. Aliases: mfj, mfs, hoh, qss."
}
}
}