@markcolabs/mcp 0.2.0 → 0.3.0

package/dist/index.js.map

@@ -1 +1 @@
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package/dist/shared/bounds.d.ts

@@ -80,4 +80,54 @@ export type PaycheckPayFrequencyLabel = keyof typeof PAYCHECK_PAY_FREQUENCY;
 /** Federal filing-status enum (camelCase, matches paycheck engine). */
 export declare const FEDERAL_FILING_STATUS: readonly ["single", "married", "marriedSeparate", "headOfHousehold"];
 export type FederalFilingStatusLabel = (typeof FEDERAL_FILING_STATUS)[number];
+export declare const IRA_BOUNDS: {
+    readonly MIN_AGE: 18;
+    readonly MAX_AGE: 100;
+    readonly MIN_MAGI: 0;
+    readonly MAX_MAGI: 10000000;
+};
+/**
+ * Allowed IRA filing-status labels. Mirrors the engine's `IraFilingStatus`.
+ * Camelcase keys match the rest of the MCP package's filing-status convention
+ * (paycheck engine, federal-tax data).
+ */
+export declare const IRA_FILING_STATUS: readonly ["single", "marriedFilingJointly", "marriedFilingSeparately", "headOfHousehold"];
+export type IraFilingStatusLabel = (typeof IRA_FILING_STATUS)[number];
+/** Allowed IRA types — drives Roth vs Traditional phase-out semantics. */
+export declare const IRA_TYPES: readonly ["traditional", "roth"];
+export type IraTypeLabel = (typeof IRA_TYPES)[number];
+export declare const ROTH_CONVERSION_BOUNDS: {
+    readonly MIN_CONVERSION: 0;
+    readonly MAX_CONVERSION: 10000000;
+    readonly MIN_AGE: 18;
+    readonly MAX_AGE: 100;
+    readonly MIN_TAXABLE_INCOME: 0;
+    readonly MAX_TAXABLE_INCOME: 10000000;
+    readonly MIN_RETIREMENT_RATE_PERCENT: 0;
+    readonly MAX_RETIREMENT_RATE_PERCENT: 50;
+    readonly MIN_RETURN_PERCENT: 0;
+    readonly MAX_RETURN_PERCENT: 20;
+};
+export declare const RMD_BOUNDS: {
+    readonly MIN_OWNER_AGE: 73;
+    readonly MAX_OWNER_AGE: 120;
+    readonly MIN_BALANCE: 0;
+    readonly MAX_BALANCE: 100000000;
+};
+export declare const HSA_BOUNDS: {
+    readonly MIN_AGE: 18;
+    readonly MAX_AGE: 100;
+    readonly MIN_EMPLOYER_CONTRIBUTION: 0;
+    readonly MAX_EMPLOYER_CONTRIBUTION: 50000;
+    readonly MIN_MARGINAL_RATE_PERCENT: 0;
+    readonly MAX_MARGINAL_RATE_PERCENT: 50;
+};
+/**
+ * Allowed HSA coverage-tier labels. Mirrors the site calc's `coverageType`
+ * values (`'individual'` and `'family'`) but uses the IRS-canonical name
+ * `'self-only'` for the individual tier (matches IRS Rev. Proc. 2025-19
+ * language). Tool callers using the site spelling can map at the boundary.
+ */
+export declare const HSA_COVERAGE_TIER: readonly ["self-only", "family"];
+export type HsaCoverageTierLabel = (typeof HSA_COVERAGE_TIER)[number];
 //# sourceMappingURL=bounds.d.ts.map

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package/dist/shared/bounds.js

@@ -118,4 +118,89 @@ export const FEDERAL_FILING_STATUS = [
     "marriedSeparate",
     "headOfHousehold",
 ];
+// -----------------------------------------------------------------------------
+// IRA contribution-limit bounds (S141 Wave 1A)
+// -----------------------------------------------------------------------------
+// Mirrors site/src/pages/ira-calculator form ranges + IRS plausibility caps.
+// MAX_MAGI = $10M caps obvious absurd inputs while leaving room for actual
+// high-earner Roth phase-out math (Roth single phase-out ends $168k 2026;
+// MFJ ends $252k; cap of $10M leaves the curve well-defined either side).
+export const IRA_BOUNDS = {
+    MIN_AGE: 18,
+    MAX_AGE: 100,
+    MIN_MAGI: 0,
+    MAX_MAGI: 10_000_000,
+};
+/**
+ * Allowed IRA filing-status labels. Mirrors the engine's `IraFilingStatus`.
+ * Camelcase keys match the rest of the MCP package's filing-status convention
+ * (paycheck engine, federal-tax data).
+ */
+export const IRA_FILING_STATUS = [
+    "single",
+    "marriedFilingJointly",
+    "marriedFilingSeparately",
+    "headOfHousehold",
+];
+/** Allowed IRA types — drives Roth vs Traditional phase-out semantics. */
+export const IRA_TYPES = ["traditional", "roth"];
+// -----------------------------------------------------------------------------
+// Roth Conversion bounds (S141 Wave 1A)
+// -----------------------------------------------------------------------------
+// Mirrors site/src/pages/roth-conversion-calculator VALIDATION ranges.
+// MIN_AGE=18 (legal IRA owner), MAX_AGE=100 (sanity cap), MAX_CONVERSION=$10M
+// (per site MAX_BALANCE), MAX_TAXABLE_INCOME=$10M (same cap rationale).
+export const ROTH_CONVERSION_BOUNDS = {
+    MIN_CONVERSION: 0,
+    MAX_CONVERSION: 10_000_000,
+    MIN_AGE: 18,
+    MAX_AGE: 100,
+    MIN_TAXABLE_INCOME: 0,
+    MAX_TAXABLE_INCOME: 10_000_000,
+    MIN_RETIREMENT_RATE_PERCENT: 0,
+    // Top federal bracket is 37%; cap at 50% leaves headroom for SECURE-2.0+
+    // policy moves without re-bounding.
+    MAX_RETIREMENT_RATE_PERCENT: 50,
+    MIN_RETURN_PERCENT: 0,
+    MAX_RETURN_PERCENT: 20,
+};
+// -----------------------------------------------------------------------------
+// RMD (Required Minimum Distribution) bounds (S141 Wave 1B)
+// -----------------------------------------------------------------------------
+// Owner age floor 73 matches SECURE 2.0 RMD age for the 1951-1959 birth-year
+// cohort (the common case for clients querying this tool in 2026). The site
+// rmd-engine.js allows 70.5 (legacy pre-1951 cohort) but tool callers asking
+// for an RMD before age 73 are almost certainly making an error; INPUT_VALIDATION
+// is the safer default. Max age 120 matches Uniform Lifetime Table upper bound.
+// MAX_BALANCE $100M caps obvious absurd inputs while leaving headroom for
+// ultra-high-balance IRAs (Roth conversion litigation cases, etc.).
+export const RMD_BOUNDS = {
+    MIN_OWNER_AGE: 73,
+    MAX_OWNER_AGE: 120,
+    MIN_BALANCE: 0,
+    MAX_BALANCE: 100_000_000,
+};
+// -----------------------------------------------------------------------------
+// HSA (Health Savings Account) bounds (S141 Wave 1B)
+// -----------------------------------------------------------------------------
+// MIN_AGE 18 is the legal-adult floor for HDHP enrollment; MAX_AGE 100 is a
+// sanity cap. MAX_EMPLOYER_CONTRIBUTION matches the family + catch-up limit
+// ($9,750) — a single employer contribution exceeding that is implausible but
+// gracefully clamped by the engine via Math.max(0, ...). MAX_MARGINAL_RATE 50%
+// matches the Roth Conversion ceiling rationale.
+export const HSA_BOUNDS = {
+    MIN_AGE: 18,
+    MAX_AGE: 100,
+    MIN_EMPLOYER_CONTRIBUTION: 0,
+    MAX_EMPLOYER_CONTRIBUTION: 50_000,
+    MIN_MARGINAL_RATE_PERCENT: 0,
+    MAX_MARGINAL_RATE_PERCENT: 50,
+};
+/**
+ * Allowed HSA coverage-tier labels. Mirrors the site calc's `coverageType`
+ * values (`'individual'` and `'family'`) but uses the IRS-canonical name
+ * `'self-only'` for the individual tier (matches IRS Rev. Proc. 2025-19
+ * language). Tool callers using the site spelling can map at the boundary.
+ */
+export const HSA_COVERAGE_TIER = ["self-only", "family"];
 //# sourceMappingURL=bounds.js.map

package/dist/shared/bounds.js.map

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package/dist/tools/hsa.d.ts

@@ -0,0 +1,58 @@
+/**
+ * MCP tool wrapper for `dc.calculator.hsa.contributionLimit`.
+ *
+ * Per ADR-0039 § 1: tool name locked.
+ * Per ADR-0039 § 2: Zod input with bounds from shared/bounds.ts; enum for
+ *                   coverage tier; rate as whole-number percent.
+ * Per ADR-0039 § 3: returns ToolResult<HsaContributionLimitResult>.
+ * Per ADR-0039 § 4: errors funnel through ToolError.
+ *
+ * Scope per S141 Wave 1B: contribution-LIMIT and employer-reduction math
+ * only. Detailed federal/state/FICA tax-savings breakdown is a future tool
+ * (`dc.calculator.hsa.taxSavingsBreakdown`).
+ */
+import { z } from "zod";
+import { type HsaContributionLimitResult } from "../engines/hsa.js";
+import { type ToolResult, type ToolError } from "../envelope.js";
+/** Locked tool name per ADR-0039 § 1. */
+export declare const TOOL_NAME = "dc.calculator.hsa.contributionLimit";
+/**
+ * Zod input schema. Bounds come from shared/bounds.ts. Coverage tier uses
+ * IRS-canonical names (`"self-only"` and `"family"`) per Rev. Proc. 2025-19.
+ */
+export declare const HsaContributionLimitInputSchema: z.ZodObject<{
+    age: z.ZodNumber;
+    coverageTier: z.ZodEnum<["self-only", "family"]>;
+    employerContribution: z.ZodOptional<z.ZodNumber>;
+    estimatedMarginalRatePercent: z.ZodOptional<z.ZodNumber>;
+}, "strip", z.ZodTypeAny, {
+    age: number;
+    coverageTier: "self-only" | "family";
+    employerContribution?: number | undefined;
+    estimatedMarginalRatePercent?: number | undefined;
+}, {
+    age: number;
+    coverageTier: "self-only" | "family";
+    employerContribution?: number | undefined;
+    estimatedMarginalRatePercent?: number | undefined;
+}>;
+export type HsaContributionLimitToolInput = z.infer<typeof HsaContributionLimitInputSchema>;
+/** Tool description used in mcp.tools/list. */
+export declare const TOOL_DESCRIPTION: string;
+/**
+ * Execute the tool. Validation + engine call wrapped in the standard envelope.
+ *
+ * Tagged-union return:
+ *   { ok: true, value: ToolResult<...> }
+ *   { ok: false, error: ToolError }
+ *
+ * The MCP SDK adapter at src/index.ts maps `ok=false` to `isError: true`.
+ */
+export declare function execute(rawInput: unknown): {
+    ok: true;
+    value: ToolResult<HsaContributionLimitResult>;
+} | {
+    ok: false;
+    error: ToolError;
+};
+//# sourceMappingURL=hsa.d.ts.map

package/dist/tools/hsa.d.ts.map

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package/dist/tools/hsa.js

@@ -0,0 +1,129 @@
+/**
+ * MCP tool wrapper for `dc.calculator.hsa.contributionLimit`.
+ *
+ * Per ADR-0039 § 1: tool name locked.
+ * Per ADR-0039 § 2: Zod input with bounds from shared/bounds.ts; enum for
+ *                   coverage tier; rate as whole-number percent.
+ * Per ADR-0039 § 3: returns ToolResult<HsaContributionLimitResult>.
+ * Per ADR-0039 § 4: errors funnel through ToolError.
+ *
+ * Scope per S141 Wave 1B: contribution-LIMIT and employer-reduction math
+ * only. Detailed federal/state/FICA tax-savings breakdown is a future tool
+ * (`dc.calculator.hsa.taxSavingsBreakdown`).
+ */
+import { z } from "zod";
+import { contributionLimit, ENGINE_VERSION, } from "../engines/hsa.js";
+import { HSA_BOUNDS, HSA_COVERAGE_TIER } from "../shared/bounds.js";
+import { YMYL_DISCLAIMER } from "../disclaimers/ymyl.js";
+import { makeResult, makeError, } from "../envelope.js";
+/** Locked tool name per ADR-0039 § 1. */
+export const TOOL_NAME = "dc.calculator.hsa.contributionLimit";
+/** Methodology pointer — ADR-0039 § 3. */
+const METHODOLOGY = {
+    url: "https://www.digitalcalculator.info/hsa-calculator/",
+    version: "2026-05-27",
+};
+/**
+ * Zod input schema. Bounds come from shared/bounds.ts. Coverage tier uses
+ * IRS-canonical names (`"self-only"` and `"family"`) per Rev. Proc. 2025-19.
+ */
+export const HsaContributionLimitInputSchema = z.object({
+    age: z
+        .number()
+        .int()
+        .min(HSA_BOUNDS.MIN_AGE)
+        .max(HSA_BOUNDS.MAX_AGE)
+        .describe("Current age. Age >= 55 enables the statutory $1,000 HSA catch-up (IRC §223(b)(3)(B), not inflation-indexed)."),
+    coverageTier: z
+        .enum(HSA_COVERAGE_TIER)
+        .describe("HDHP coverage tier: 'self-only' (IRS canonical name; ≈ site spelling 'individual') or 'family'."),
+    employerContribution: z
+        .number()
+        .min(HSA_BOUNDS.MIN_EMPLOYER_CONTRIBUTION)
+        .max(HSA_BOUNDS.MAX_EMPLOYER_CONTRIBUTION)
+        .optional()
+        .describe("Optional annual employer HSA contribution, USD. Reduces the employee's eligible payroll-deduction room dollar-for-dollar because the IRS §223(b) limit is a TOTAL annual limit across all funding sources. Defaults to 0."),
+    estimatedMarginalRatePercent: z
+        .number()
+        .min(HSA_BOUNDS.MIN_MARGINAL_RATE_PERCENT)
+        .max(HSA_BOUNDS.MAX_MARGINAL_RATE_PERCENT)
+        .optional()
+        .describe("Optional estimated marginal tax rate, whole-number percent (e.g., 22 for 22%). When provided, the tool returns payrollDeductionTaxSavings = employeeMaxRemaining * (rate / 100). Treated as a combined federal+state+FICA proxy for v1; a detailed 3-component breakdown is a future tool."),
+});
+/** Tool description used in mcp.tools/list. */
+export const TOOL_DESCRIPTION = "Compute the user's annual HSA contribution limit for 2026 given age, HDHP " +
+    "coverage tier (self-only or family), and optional employer contribution. " +
+    "Applies the IRS Rev. Proc. 2025-19 limits ($4,400 self-only, $8,750 family) " +
+    "plus the statutory $1,000 catch-up for age 55+ (IRC §223(b)(3)(B)). " +
+    "Employer contributions reduce the employee's eligible payroll-deduction " +
+    "room dollar-for-dollar (the IRS limit is a TOTAL annual limit across all " +
+    "sources). Optionally returns payrollDeductionTaxSavings when an estimated " +
+    "marginal tax rate is provided (combined fed+state+FICA proxy). Returns " +
+    "{ contributionLimit, catchUpEligible, catchUpAmount, totalContributionLimit, " +
+    "employerContribution, employeeMaxRemaining, payrollDeductionTaxSavings, meta }. " +
+    "SCOPE: contribution-limit math only — long-term growth projection and " +
+    "detailed federal/state/FICA tax-savings breakdown are out of scope for v1.";
+/**
+ * Execute the tool. Validation + engine call wrapped in the standard envelope.
+ *
+ * Tagged-union return:
+ *   { ok: true, value: ToolResult<...> }
+ *   { ok: false, error: ToolError }
+ *
+ * The MCP SDK adapter at src/index.ts maps `ok=false` to `isError: true`.
+ */
+export function execute(rawInput) {
+    const parsed = HsaContributionLimitInputSchema.safeParse(rawInput);
+    if (!parsed.success) {
+        const first = parsed.error.issues[0];
+        return {
+            ok: false,
+            error: makeError({
+                code: "INPUT_VALIDATION",
+                message: first?.message ?? "Invalid input.",
+                field: first?.path.join(".") || undefined,
+                retriable: false,
+            }),
+        };
+    }
+    const input = parsed.data;
+    let payload;
+    try {
+        payload = contributionLimit(input);
+    }
+    catch (err) {
+        return {
+            ok: false,
+            error: makeError({
+                code: "INTERNAL",
+                message: "Engine error computing HSA contribution limit.",
+                retriable: false,
+            }),
+        };
+    }
+    if (!Number.isFinite(payload.contributionLimit) ||
+        !Number.isFinite(payload.catchUpAmount) ||
+        !Number.isFinite(payload.totalContributionLimit) ||
+        !Number.isFinite(payload.employerContribution) ||
+        !Number.isFinite(payload.employeeMaxRemaining) ||
+        !Number.isFinite(payload.payrollDeductionTaxSavings)) {
+        return {
+            ok: false,
+            error: makeError({
+                code: "INTERNAL",
+                message: "HSA contribution-limit engine produced a non-finite result.",
+                retriable: false,
+            }),
+        };
+    }
+    return {
+        ok: true,
+        value: makeResult({
+            result: payload,
+            methodology: METHODOLOGY,
+            engineVersion: ENGINE_VERSION,
+            disclaimer: YMYL_DISCLAIMER,
+        }),
+    };
+}
+//# sourceMappingURL=hsa.js.map

package/dist/tools/hsa.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"hsa.js","sourceRoot":"","sources":["../../src/tools/hsa.ts"],"names":[],"mappings":"AAAA;;;;;;;;;;;;GAYG;AAEH,OAAO,EAAE,CAAC,EAAE,MAAM,KAAK,CAAC;AACxB,OAAO,EACL,iBAAiB,EACjB,cAAc,GAEf,MAAM,mBAAmB,CAAC;AAC3B,OAAO,EAAE,UAAU,EAAE,iBAAiB,EAAE,MAAM,qBAAqB,CAAC;AACpE,OAAO,EAAE,eAAe,EAAE,MAAM,wBAAwB,CAAC;AACzD,OAAO,EACL,UAAU,EACV,SAAS,GAGV,MAAM,gBAAgB,CAAC;AAExB,yCAAyC;AACzC,MAAM,CAAC,MAAM,SAAS,GAAG,qCAAqC,CAAC;AAE/D,0CAA0C;AAC1C,MAAM,WAAW,GAAG;IAClB,GAAG,EAAE,oDAAoD;IACzD,OAAO,EAAE,YAAY;CACtB,CAAC;AAEF;;;GAGG;AACH,MAAM,CAAC,MAAM,+BAA+B,GAAG,CAAC,CAAC,MAAM,CAAC;IACtD,GAAG,EAAE,CAAC;SACH,MAAM,EAAE;SACR,GAAG,EAAE;SACL,GAAG,CAAC,UAAU,CAAC,OAAO,CAAC;SACvB,GAAG,CAAC,UAAU,CAAC,OAAO,CAAC;SACvB,QAAQ,CACP,8GAA8G,CAC/G;IACH,YAAY,EAAE,CAAC;SACZ,IAAI,CAAC,iBAAiB,CAAC;SACvB,QAAQ,CACP,iGAAiG,CAClG;IACH,oBAAoB,EAAE,CAAC;SACpB,MAAM,EAAE;SACR,GAAG,CAAC,UAAU,CAAC,yBAAyB,CAAC;SACzC,GAAG,CAAC,UAAU,CAAC,yBAAyB,CAAC;SACzC,QAAQ,EAAE;SACV,QAAQ,CACP,2NAA2N,CAC5N;IACH,4BAA4B,EAAE,CAAC;SAC5B,MAAM,EAAE;SACR,GAAG,CAAC,UAAU,CAAC,yBAAyB,CAAC;SACzC,GAAG,CAAC,UAAU,CAAC,yBAAyB,CAAC;SACzC,QAAQ,EAAE;SACV,QAAQ,CACP,4RAA4R,CAC7R;CACJ,CAAC,CAAC;AAMH,+CAA+C;AAC/C,MAAM,CAAC,MAAM,gBAAgB,GAC3B,4EAA4E;IAC5E,2EAA2E;IAC3E,8EAA8E;IAC9E,sEAAsE;IACtE,0EAA0E;IAC1E,2EAA2E;IAC3E,4EAA4E;IAC5E,yEAAyE;IACzE,+EAA+E;IAC/E,kFAAkF;IAClF,wEAAwE;IACxE,4EAA4E,CAAC;AAE/E;;;;;;;;GAQG;AACH,MAAM,UAAU,OAAO,CACrB,QAAiB;IAIjB,MAAM,MAAM,GAAG,+BAA+B,CAAC,SAAS,CAAC,QAAQ,CAAC,CAAC;IACnE,IAAI,CAAC,MAAM,CAAC,OAAO,EAAE,CAAC;QACpB,MAAM,KAAK,GAAG,MAAM,CAAC,KAAK,CAAC,MAAM,CAAC,CAAC,CAAC,CAAC;QACrC,OAAO;YACL,EAAE,EAAE,KAAK;YACT,KAAK,EAAE,SAAS,CAAC;gBACf,IAAI,EAAE,kBAAkB;gBACxB,OAAO,EAAE,KAAK,EAAE,OAAO,IAAI,gBAAgB;gBAC3C,KAAK,EAAE,KAAK,EAAE,IAAI,CAAC,IAAI,CAAC,GAAG,CAAC,IAAI,SAAS;gBACzC,SAAS,EAAE,KAAK;aACjB,CAAC;SACH,CAAC;IACJ,CAAC;IAED,MAAM,KAAK,GAAG,MAAM,CAAC,IAAI,CAAC;IAE1B,IAAI,OAAmC,CAAC;IACxC,IAAI,CAAC;QACH,OAAO,GAAG,iBAAiB,CAAC,KAAK,CAAC,CAAC;IACrC,CAAC;IAAC,OAAO,GAAG,EAAE,CAAC;QACb,OAAO;YACL,EAAE,EAAE,KAAK;YACT,KAAK,EAAE,SAAS,CAAC;gBACf,IAAI,EAAE,UAAU;gBAChB,OAAO,EAAE,gDAAgD;gBACzD,SAAS,EAAE,KAAK;aACjB,CAAC;SACH,CAAC;IACJ,CAAC;IAED,IACE,CAAC,MAAM,CAAC,QAAQ,CAAC,OAAO,CAAC,iBAAiB,CAAC;QAC3C,CAAC,MAAM,CAAC,QAAQ,CAAC,OAAO,CAAC,aAAa,CAAC;QACvC,CAAC,MAAM,CAAC,QAAQ,CAAC,OAAO,CAAC,sBAAsB,CAAC;QAChD,CAAC,MAAM,CAAC,QAAQ,CAAC,OAAO,CAAC,oBAAoB,CAAC;QAC9C,CAAC,MAAM,CAAC,QAAQ,CAAC,OAAO,CAAC,oBAAoB,CAAC;QAC9C,CAAC,MAAM,CAAC,QAAQ,CAAC,OAAO,CAAC,0BAA0B,CAAC,EACpD,CAAC;QACD,OAAO;YACL,EAAE,EAAE,KAAK;YACT,KAAK,EAAE,SAAS,CAAC;gBACf,IAAI,EAAE,UAAU;gBAChB,OAAO,EAAE,6DAA6D;gBACtE,SAAS,EAAE,KAAK;aACjB,CAAC;SACH,CAAC;IACJ,CAAC;IAED,OAAO;QACL,EAAE,EAAE,IAAI;QACR,KAAK,EAAE,UAAU,CAAC;YAChB,MAAM,EAAE,OAAO;YACf,WAAW,EAAE,WAAW;YACxB,aAAa,EAAE,cAAc;YAC7B,UAAU,EAAE,eAAe;SAC5B,CAAC;KACH,CAAC;AACJ,CAAC"}

package/dist/tools/ira.d.ts

@@ -0,0 +1,55 @@
+/**
+ * MCP tool wrapper for `dc.calculator.ira.contributionLimit`.
+ *
+ * Per ADR-0039 § 1: tool name locked.
+ * Per ADR-0039 § 2: Zod input with bounds from shared/bounds.ts; enums for
+ *                   filing-status + IRA type; MAGI as USD.
+ * Per ADR-0039 § 3: returns ToolResult<IraContributionLimitResult>.
+ * Per ADR-0039 § 4: errors funnel through ToolError.
+ */
+import { z } from "zod";
+import { type IraContributionLimitResult } from "../engines/ira.js";
+import { type ToolResult, type ToolError } from "../envelope.js";
+/** Locked tool name per ADR-0039 § 1. */
+export declare const TOOL_NAME = "dc.calculator.ira.contributionLimit";
+/**
+ * Zod input schema. Bounds come from shared/bounds.ts so engine and schema
+ * cannot drift. Filing status + IRA type are enums (z.enum is more strict
+ * than a free string).
+ */
+export declare const IraContributionLimitInputSchema: z.ZodObject<{
+    age: z.ZodNumber;
+    filingStatus: z.ZodEnum<["single", "marriedFilingJointly", "marriedFilingSeparately", "headOfHousehold"]>;
+    magi: z.ZodNumber;
+    type: z.ZodEnum<["traditional", "roth"]>;
+}, "strip", z.ZodTypeAny, {
+    type: "traditional" | "roth";
+    age: number;
+    filingStatus: "single" | "headOfHousehold" | "marriedFilingJointly" | "marriedFilingSeparately";
+    magi: number;
+}, {
+    type: "traditional" | "roth";
+    age: number;
+    filingStatus: "single" | "headOfHousehold" | "marriedFilingJointly" | "marriedFilingSeparately";
+    magi: number;
+}>;
+export type IraContributionLimitToolInput = z.infer<typeof IraContributionLimitInputSchema>;
+/** Tool description used in mcp.tools/list. */
+export declare const TOOL_DESCRIPTION: string;
+/**
+ * Execute the tool. Validation + engine call wrapped in the standard envelope.
+ *
+ * Tagged-union return:
+ *   { ok: true, value: ToolResult<...> }
+ *   { ok: false, error: ToolError }
+ *
+ * The MCP SDK adapter at src/index.ts maps `ok=false` to `isError: true`.
+ */
+export declare function execute(rawInput: unknown): {
+    ok: true;
+    value: ToolResult<IraContributionLimitResult>;
+} | {
+    ok: false;
+    error: ToolError;
+};
+//# sourceMappingURL=ira.d.ts.map

package/dist/tools/ira.d.ts.map

@@ -0,0 +1 @@
+{"version":3,"file":"ira.d.ts","sourceRoot":"","sources":["../../src/tools/ira.ts"],"names":[],"mappings":"AAAA;;;;;;;;GAQG;AAEH,OAAO,EAAE,CAAC,EAAE,MAAM,KAAK,CAAC;AACxB,OAAO,EAGL,KAAK,0BAA0B,EAChC,MAAM,mBAAmB,CAAC;AAO3B,OAAO,EAGL,KAAK,UAAU,EACf,KAAK,SAAS,EACf,MAAM,gBAAgB,CAAC;AAExB,yCAAyC;AACzC,eAAO,MAAM,SAAS,wCAAwC,CAAC;AAQ/D;;;;GAIG;AACH,eAAO,MAAM,+BAA+B;;;;;;;;;;;;;;;EA0B1C,CAAC;AAEH,MAAM,MAAM,6BAA6B,GAAG,CAAC,CAAC,KAAK,CACjD,OAAO,+BAA+B,CACvC,CAAC;AAEF,+CAA+C;AAC/C,eAAO,MAAM,gBAAgB,QAQU,CAAC;AAExC;;;;;;;;GAQG;AACH,wBAAgB,OAAO,CACrB,QAAQ,EAAE,OAAO,GAEf;IAAE,EAAE,EAAE,IAAI,CAAC;IAAC,KAAK,EAAE,UAAU,CAAC,0BAA0B,CAAC,CAAA;CAAE,GAC3D;IAAE,EAAE,EAAE,KAAK,CAAC;IAAC,KAAK,EAAE,SAAS,CAAA;CAAE,CAyDlC"}

package/dist/tools/ira.js

@@ -0,0 +1,117 @@
+/**
+ * MCP tool wrapper for `dc.calculator.ira.contributionLimit`.
+ *
+ * Per ADR-0039 § 1: tool name locked.
+ * Per ADR-0039 § 2: Zod input with bounds from shared/bounds.ts; enums for
+ *                   filing-status + IRA type; MAGI as USD.
+ * Per ADR-0039 § 3: returns ToolResult<IraContributionLimitResult>.
+ * Per ADR-0039 § 4: errors funnel through ToolError.
+ */
+import { z } from "zod";
+import { contributionLimit, ENGINE_VERSION, } from "../engines/ira.js";
+import { IRA_BOUNDS, IRA_FILING_STATUS, IRA_TYPES, } from "../shared/bounds.js";
+import { YMYL_DISCLAIMER } from "../disclaimers/ymyl.js";
+import { makeResult, makeError, } from "../envelope.js";
+/** Locked tool name per ADR-0039 § 1. */
+export const TOOL_NAME = "dc.calculator.ira.contributionLimit";
+/** Methodology pointer — ADR-0039 § 3. */
+const METHODOLOGY = {
+    url: "https://www.digitalcalculator.info/ira-calculator/",
+    version: "2026-05-27",
+};
+/**
+ * Zod input schema. Bounds come from shared/bounds.ts so engine and schema
+ * cannot drift. Filing status + IRA type are enums (z.enum is more strict
+ * than a free string).
+ */
+export const IraContributionLimitInputSchema = z.object({
+    age: z
+        .number()
+        .int()
+        .min(IRA_BOUNDS.MIN_AGE)
+        .max(IRA_BOUNDS.MAX_AGE)
+        .describe("Current age. Age >= 50 enables the IRA catch-up contribution ($1,100 for 2026)."),
+    filingStatus: z
+        .enum(IRA_FILING_STATUS)
+        .describe("Federal filing status: single | marriedFilingJointly | marriedFilingSeparately | headOfHousehold."),
+    magi: z
+        .number()
+        .min(IRA_BOUNDS.MIN_MAGI)
+        .max(IRA_BOUNDS.MAX_MAGI)
+        .describe("Modified Adjusted Gross Income (MAGI), USD. Drives Roth contribution phase-out and the Traditional IRA deduction-phase-out signal."),
+    type: z
+        .enum(IRA_TYPES)
+        .describe("IRA type: 'traditional' (contribution limit is not MAGI-gated; deduction phase-out reported separately) or 'roth' (contribution itself is MAGI-phased)."),
+});
+/** Tool description used in mcp.tools/list. */
+export const TOOL_DESCRIPTION = "Compute the user's eligible IRA contribution for 2026 given age, filing " +
+    "status, MAGI, and IRA type. Applies the IRS catch-up amount for age >= 50 " +
+    "and the Roth IRA MAGI phase-out per IRC §408A(c)(3). For Traditional, " +
+    "always returns the full contribution limit (Traditional contributions are " +
+    "not MAGI-gated — only the deductibility is, surfaced as " +
+    "`traditionalDeductionStatus`). Returns { eligibleContribution, " +
+    "traditionalCap, rothCap, catchUp, phaseOutReduction, catchUpEligible, " +
+    "traditionalDeductionStatus, meta }.";
+/**
+ * Execute the tool. Validation + engine call wrapped in the standard envelope.
+ *
+ * Tagged-union return:
+ *   { ok: true, value: ToolResult<...> }
+ *   { ok: false, error: ToolError }
+ *
+ * The MCP SDK adapter at src/index.ts maps `ok=false` to `isError: true`.
+ */
+export function execute(rawInput) {
+    const parsed = IraContributionLimitInputSchema.safeParse(rawInput);
+    if (!parsed.success) {
+        const first = parsed.error.issues[0];
+        return {
+            ok: false,
+            error: makeError({
+                code: "INPUT_VALIDATION",
+                message: first?.message ?? "Invalid input.",
+                field: first?.path.join(".") || undefined,
+                retriable: false,
+            }),
+        };
+    }
+    const input = parsed.data;
+    let payload;
+    try {
+        payload = contributionLimit(input);
+    }
+    catch (err) {
+        return {
+            ok: false,
+            error: makeError({
+                code: "INTERNAL",
+                message: "Engine error computing IRA contribution limit.",
+                retriable: false,
+            }),
+        };
+    }
+    if (!Number.isFinite(payload.eligibleContribution) ||
+        !Number.isFinite(payload.traditionalCap) ||
+        !Number.isFinite(payload.rothCap) ||
+        !Number.isFinite(payload.catchUp) ||
+        !Number.isFinite(payload.phaseOutReduction)) {
+        return {
+            ok: false,
+            error: makeError({
+                code: "INTERNAL",
+                message: "IRA contribution-limit engine produced a non-finite result.",
+                retriable: false,
+            }),
+        };
+    }
+    return {
+        ok: true,
+        value: makeResult({
+            result: payload,
+            methodology: METHODOLOGY,
+            engineVersion: ENGINE_VERSION,
+            disclaimer: YMYL_DISCLAIMER,
+        }),
+    };
+}
+//# sourceMappingURL=ira.js.map

package/dist/tools/ira.js.map

@@ -0,0 +1 @@
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package/dist/tools/paycheck.d.ts

@@ -6,11 +6,18 @@
  * Per ADR-0039 § 3: returns ToolResult<PaycheckNetPayResult>.
  * Per ADR-0039 § 4: failures funnel through ToolError; tools never throw.
  *
- * YMYL note: state withholding varies by state (some have no income tax, some
- * have flat rates, some have brackets, some have local taxes). The v0.2.0
- * engine returns $0 for the 9 no-income-tax states and a flat 5% estimate
- * for all other states. Callers needing precise per-state withholding should
- * be directed to the full site calculator at the methodology link.
+ * v0.3.0 (S141 Item #5):
+ *   - MCP-AUDIT-011 fix: state-aware tax via Tax Foundation 2026 effective
+ *     rates (was flat 5%).
+ *   - MCP-AUDIT-012 fix: Additional Medicare 0.9% uses FICA wages base
+ *     (gross − pre-tax cafeteria-plan deductions), not raw gross.
+ *
+ * YMYL note: state withholding varies by state. v0.3.0 returns $0 for the 9
+ * no-income-tax states and an effective-rate lookup (4 income tiers, Tax
+ * Foundation source) for all other states + DC. Per-state full-bracket
+ * simulation, SDI, and local-tax piggybacks (NYC, PA municipal EIT, etc.)
+ * are NOT modeled; callers needing precision should use the full site
+ * calculator at the methodology link.
  */
 import { z } from "zod";
 import { type PaycheckNetPayResult } from "../engines/paycheck.js";
@@ -22,7 +29,7 @@ export declare const PaycheckNetPayInputSchema: z.ZodObject<{
     payFrequency: z.ZodEnum<["quarterly" | "monthly" | "weekly" | "biweekly" | "semimonthly" | "annual", ...("quarterly" | "monthly" | "weekly" | "biweekly" | "semimonthly" | "annual")[]]>;
     federalFilingStatus: z.ZodEnum<["single" | "married" | "marriedSeparate" | "headOfHousehold", ...("single" | "married" | "marriedSeparate" | "headOfHousehold")[]]>;
     state: z.ZodString;
-    dependents: z.ZodNumber;
+    dependents: z.ZodDefault<z.ZodNumber>;
     preTaxDeductionsAnnual: z.ZodNumber;
     postTaxDeductionsAnnual: z.ZodNumber;
 }, "strip", z.ZodTypeAny, {
@@ -40,7 +47,7 @@ export declare const PaycheckNetPayInputSchema: z.ZodObject<{
     state: string;
     preTaxDeductionsAnnual: number;
     postTaxDeductionsAnnual: number;
-    dependents: number;
+    dependents?: number | undefined;
 }>;
 export type PaycheckNetPayToolInput = z.infer<typeof PaycheckNetPayInputSchema>;
 export declare const TOOL_DESCRIPTION: string;

package/dist/tools/paycheck.d.ts.map

@@ -1 +1 @@
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