@paro.io/expert-shared-components 1.14.66 → 1.14.68

package/lib/tax-axis/lib/data/documents.js

@@ -1,33 +1,233 @@
 "use strict";
 // ═══════════════════════════════════════════════════════════════════
-// TaxAxis — Document checklist base + profile-aware resolver
-// Verbatim from the mock (App.jsx:575-603).
+// TaxAxis — Document catalog (v2, aligned with parser v2 / LLM parser)
+//
+// documentType values are the canonical lowercase snake-case keys that the
+// backend documentCatalog uses. These are sent verbatim on the
+// uploadTaxAxisDocument mutation.
 // ═══════════════════════════════════════════════════════════════════
 Object.defineProperty(exports, "__esModule", { value: true });
 exports.DOC_SPECS_BASE = void 0;
 exports.getDocSpecs = getDocSpecs;
-const states_1 = require("./states");
-exports.DOC_SPECS_BASE = [
-    { id: "1120s", name: "Federal Tax Return (1120S/1065/1040)", accept: [".pdf"], strategies: ["QBI \u00A7199A", "S-Corp Structure", "\u00A7179 Expensing", "Bonus Depreciation", "Business Interest \u00A7163(j)"], required: "optional", help: "Optional \u2014 startups or new entities may not have prior returns. Improves accuracy if available." },
-    { id: "state-return", name: "State Return(s)", accept: [".pdf"], strategies: ["SALT / PTE Optimization", "State Nexus Analysis"], required: "conditional", help: "Required if client operates in income-tax states. Not needed for WY, NV, TX, FL, etc." },
-    { id: "payroll", name: "Payroll Records (W-3 / 941)", accept: [".pdf", ".xlsx", ".csv"], strategies: ["S-Corp Salary", "HSA Maximization", "WOTC", "Overtime Deduction"], required: "optional", help: "Optional for V1 \u2014 intake questions substitute for most payroll data." },
-    { id: "pnl", name: "Profit & Loss Statement (Current Year)", accept: [".pdf", ".xlsx", ".csv"], strategies: ["QBI \u00A7199A", "R&D Credit", "Business Meals", "Professional Fees", "Home Office"], required: true, help: "Required \u2014 current year P&L is the minimum input for savings calculations." },
-    { id: "balance", name: "Balance Sheet (Current Year)", accept: [".pdf", ".xlsx"], strategies: ["Business Interest \u00A7163(j)", "\u00A7179 Expensing", "Opportunity Zone"], required: true, help: "Required \u2014 needed for asset-based strategies and financial health assessment." },
-    { id: "cashflow", name: "Cash Flow Statement", accept: [".pdf", ".xlsx"], strategies: ["Income Deferral", "Tax Method Elections", "Estimated Tax Timing"], required: "optional", help: "Recommended \u2014 helps with income deferral and timing strategies." },
-    { id: "fixed-assets", name: "Fixed Asset Schedule", accept: [".pdf", ".xlsx"], strategies: ["\u00A7179", "Bonus Depreciation \u00A7168(k)", "Cost Segregation"], required: "conditional", help: "Required for real estate clients (cost segregation). Optional otherwise." },
-    { id: "prior-returns", name: "Prior Year Returns (2022\u20132024)", accept: [".pdf"], strategies: ["R&E Catch-Up \u00A7174A", "Charitable Bunching", "Confidence Intervals"], required: false, help: "More years = tighter estimates. 1 year: \u00B130% range. 2\u20133 years: \u00B115%. 4\u20135 years: \u00B15%." },
+const DOC_META = {
+    federal_tax_return: {
+        name: "Federal Tax Return (1120S / 1065 / 1040 / 1120)",
+        strategies: ["QBI §199A", "S-Corp Structure", "§179 Expensing", "Bonus Depreciation", "Business Interest §163(j)"],
+        tier: "recommended",
+        help: "Improves accuracy of every strategy. Startups may not have prior returns.",
+    },
+    profit_loss: {
+        name: "Profit & Loss Statement (Current Year)",
+        strategies: ["QBI §199A", "R&D Credit", "Business Meals", "Professional Fees", "Home Office"],
+        tier: "required",
+        help: "Required — current year P&L is the minimum input for savings calculations.",
+    },
+    balance_sheet: {
+        name: "Balance Sheet (Current Year)",
+        strategies: ["Business Interest §163(j)", "§179 Expensing", "Opportunity Zone"],
+        tier: "required",
+        help: "Required — needed for asset-based strategies and financial health assessment.",
+    },
+    payroll_records: {
+        name: "Payroll Records (W-3 / 941)",
+        strategies: ["S-Corp Salary", "HSA Maximization", "WOTC", "Overtime Deduction"],
+        tier: "recommended",
+        help: "Critical for Entity Structure and QBI calculations.",
+    },
+    fixed_asset_schedule: {
+        name: "Fixed Asset Schedule",
+        strategies: ["§179", "Bonus Depreciation §168(k)", "Cost Segregation"],
+        tier: "conditional",
+        help: "Required for real estate clients (cost segregation). Optional otherwise.",
+    },
+    state_tax_return: {
+        name: "State Return(s)",
+        strategies: ["SALT / PTE Optimization", "State Nexus Analysis"],
+        tier: "conditional",
+        help: "Required if client operates in income-tax states.",
+    },
+    schedule_k1_s_corp: {
+        name: "Schedule K-1 (S-Corp, 1120S)",
+        strategies: ["QBI §199A", "S-Corp Basis", "Distributions"],
+        tier: "recommended",
+        help: "One per shareholder — needed for QBI and basis calculations.",
+    },
+    schedule_k1_partnership: {
+        name: "Schedule K-1 (Partnership, 1065)",
+        strategies: ["QBI §199A", "SE Tax", "At-Risk Basis"],
+        tier: "recommended",
+        help: "One per partner — needed for SE tax and QBI calculations.",
+    },
+    schedule_se: {
+        name: "Schedule SE (Self-Employment Tax)",
+        strategies: ["SE Tax Deduction", "S-Corp Conversion"],
+        tier: "conditional",
+        help: "Required for sole props and GP partners with SE income.",
+    },
+    form_8829: {
+        name: "Form 8829 (Home Office)",
+        strategies: ["Home Office Deduction"],
+        tier: "conditional",
+        help: "Only for sole proprietors who use part of their home for business.",
+    },
+    form_2553: {
+        name: "Form 2553 (S-Corp Election)",
+        strategies: ["S-Corp Structure", "Entity Restructuring"],
+        tier: "conditional",
+        help: "Confirms S-Corp election date and effective year — needed for entity analysis.",
+    },
+    w3: {
+        name: "W-3 (Transmittal of W-2s)",
+        strategies: ["S-Corp Salary", "HSA Maximization", "WOTC"],
+        tier: "recommended",
+        help: "Total wages across all employees — cross-checks payroll records.",
+    },
+    form_1099_nec_summary: {
+        name: "1099-NEC Summary",
+        strategies: ["Contractor vs Employee", "R&D Credit"],
+        tier: "conditional",
+        help: "Required if client paid $600+ to contractors.",
+    },
+    form_4562: {
+        name: "Form 4562 (Depreciation & Amortization)",
+        strategies: ["§179", "Bonus Depreciation", "Cost Segregation"],
+        tier: "conditional",
+        help: "Detailed depreciation schedule — unlocks Section 179 and bonus dep strategies.",
+    },
+    form_8889: {
+        name: "Form 8889 (HSA)",
+        strategies: ["HSA Maximization"],
+        tier: "conditional",
+        help: "Only if client has or is considering an HSA-eligible HDHP.",
+    },
+    rent_roll: {
+        name: "Rent Roll",
+        strategies: ["Real Estate — Cost Segregation", "QBI §199A (Rental)"],
+        tier: "conditional",
+        help: "Required for real estate clients to assess rental income and vacancy.",
+    },
+    mortgage_loan_documents: {
+        name: "Mortgage / Loan Documents",
+        strategies: ["Business Interest §163(j)", "Real Estate Strategies"],
+        tier: "conditional",
+        help: "1098s and loan statements — needed for interest limitation analysis.",
+    },
+    operating_agreement: {
+        name: "Operating Agreement / Partnership Agreement",
+        strategies: ["Entity Restructuring", "Special Allocations §704(b)"],
+        tier: "conditional",
+        help: "LLCs and partnerships — confirms ownership %, distributions, elections.",
+    },
+    rd_activity_documentation: {
+        name: "R&D Activity Documentation",
+        strategies: ["R&D Credit §41"],
+        tier: "conditional",
+        help: "Only if client conducts qualifying research activities.",
+    },
+    vehicle_mileage_log: {
+        name: "Vehicle Mileage Log",
+        strategies: ["Vehicle Deduction", "Standard vs Actual Method"],
+        tier: "conditional",
+        help: "Required for sole props claiming vehicle deductions.",
+    },
+};
+// ---------------------------------------------------------------------------
+// Accepted file types — aligned with BE ALLOWED_EXTENSIONS (no .doc)
+// ---------------------------------------------------------------------------
+const ACCEPT_PDF_DOCX = [".pdf", ".docx"];
+const ACCEPT_PDF_DOCX_XLSX = [".pdf", ".docx", ".xlsx", ".xls", ".csv"];
+const ACCEPT_PDF_DOCX_XLSX_IMG = [".pdf", ".docx", ".xlsx", ".xls", ".csv", ".png", ".jpg", ".jpeg"];
+const ACCEPT_BY_TYPE = {
+    federal_tax_return: ACCEPT_PDF_DOCX,
+    profit_loss: ACCEPT_PDF_DOCX_XLSX,
+    balance_sheet: ACCEPT_PDF_DOCX_XLSX,
+    payroll_records: ACCEPT_PDF_DOCX_XLSX,
+    fixed_asset_schedule: ACCEPT_PDF_DOCX_XLSX,
+    state_tax_return: ACCEPT_PDF_DOCX,
+    schedule_k1_s_corp: ACCEPT_PDF_DOCX,
+    schedule_k1_partnership: ACCEPT_PDF_DOCX,
+    schedule_se: ACCEPT_PDF_DOCX,
+    form_8829: ACCEPT_PDF_DOCX,
+    form_2553: ACCEPT_PDF_DOCX,
+    w3: ACCEPT_PDF_DOCX_XLSX_IMG,
+    form_1099_nec_summary: ACCEPT_PDF_DOCX_XLSX,
+    form_4562: ACCEPT_PDF_DOCX,
+    form_8889: ACCEPT_PDF_DOCX,
+    rent_roll: ACCEPT_PDF_DOCX_XLSX,
+    mortgage_loan_documents: ACCEPT_PDF_DOCX,
+    operating_agreement: ACCEPT_PDF_DOCX,
+    rd_activity_documentation: ACCEPT_PDF_DOCX_XLSX,
+    vehicle_mileage_log: ACCEPT_PDF_DOCX_XLSX,
+};
+// ---------------------------------------------------------------------------
+// Entity → document types map (mirrors BE ENTITY_DOCUMENT_MAP exactly)
+// ---------------------------------------------------------------------------
+const S_CORP_TYPES = [
+    "profit_loss", "balance_sheet",
+    "federal_tax_return", "payroll_records", "w3", "schedule_k1_s_corp",
+    "form_2553", "form_1099_nec_summary", "state_tax_return", "form_4562",
+    "form_8889", "fixed_asset_schedule", "rent_roll", "mortgage_loan_documents",
+    "operating_agreement", "rd_activity_documentation",
 ];
-function getDocSpecs(profile) {
-    const states = (profile === null || profile === void 0 ? void 0 : profile.states) || [];
-    const industry = (profile === null || profile === void 0 ? void 0 : profile.industry) || "";
-    const allNoTax = states.length > 0 && states.every(s => states_1.NO_INCOME_TAX.has(s));
-    const isRealEstate = industry === "Real Estate" || industry === "Construction";
-    return exports.DOC_SPECS_BASE.map(d => {
-        let req = d.required;
-        if (d.id === "state-return")
-            req = allNoTax ? false : "optional";
-        if (d.id === "fixed-assets")
-            req = isRealEstate ? true : false;
-        return Object.assign(Object.assign({}, d), { required: req });
-    });
+const C_CORP_TYPES = [
+    "profit_loss", "balance_sheet",
+    "federal_tax_return", "payroll_records", "w3",
+    "form_1099_nec_summary", "state_tax_return", "form_4562", "form_8889",
+    "fixed_asset_schedule", "rent_roll", "mortgage_loan_documents",
+    "operating_agreement", "rd_activity_documentation",
+];
+const PARTNERSHIP_TYPES = [
+    "profit_loss", "balance_sheet",
+    "federal_tax_return", "payroll_records", "w3", "schedule_k1_partnership",
+    "schedule_se", "form_1099_nec_summary", "state_tax_return", "form_4562",
+    "form_8889", "fixed_asset_schedule", "rent_roll", "mortgage_loan_documents",
+    "operating_agreement", "rd_activity_documentation",
+];
+const SOLE_PROP_TYPES = [
+    "profit_loss", "balance_sheet",
+    "federal_tax_return", "schedule_se", "form_8829", "form_1099_nec_summary",
+    "state_tax_return", "form_4562", "form_8889", "fixed_asset_schedule",
+    "vehicle_mileage_log", "rent_roll", "mortgage_loan_documents",
+    "rd_activity_documentation",
+];
+const LLC_TYPES = Array.from(new Set([
+    ...S_CORP_TYPES, ...C_CORP_TYPES, ...PARTNERSHIP_TYPES, ...SOLE_PROP_TYPES,
+]));
+const ENTITY_DOCUMENT_TYPES = {
+    S_CORP: S_CORP_TYPES,
+    C_CORP: C_CORP_TYPES,
+    PARTNERSHIP: PARTNERSHIP_TYPES,
+    SOLE_PROP: SOLE_PROP_TYPES,
+    LLC: LLC_TYPES,
+};
+// ---------------------------------------------------------------------------
+// Build DocSpec list for a given entity type key
+// ---------------------------------------------------------------------------
+function buildDocSpec(documentType) {
+    const meta = DOC_META[documentType];
+    if (!meta)
+        return null;
+    return {
+        id: documentType,
+        documentType,
+        name: meta.name,
+        accept: ACCEPT_BY_TYPE[documentType] || ACCEPT_PDF_DOCX,
+        strategies: meta.strategies,
+        required: meta.tier === "required" ? true : meta.tier === "recommended" ? "optional" : "conditional",
+        tier: meta.tier,
+        help: meta.help,
+    };
+}
+// All doc specs across all entity types — used for reverse-mapping strategy → document needs.
+exports.DOC_SPECS_BASE = LLC_TYPES
+    .map(buildDocSpec)
+    .filter((s) => s !== null);
+function getDocSpecs(entityType) {
+    var _a;
+    const types = entityType
+        ? ((_a = ENTITY_DOCUMENT_TYPES[entityType]) !== null && _a !== void 0 ? _a : LLC_TYPES)
+        : LLC_TYPES;
+    return types
+        .map(buildDocSpec)
+        .filter((s) => s !== null);
 }

package/lib/tax-axis/lib/data/strategies.js

@@ -7,31 +7,31 @@ Object.defineProperty(exports, "__esModule", { value: true });
 exports.ADDITIONAL = exports.STRATEGIES = void 0;
 /* ═══ 25 FEDERAL STRATEGIES (L2-1, OBBBA-Updated) ═══ */
 exports.STRATEGIES = [
-    { rank: 1, name: "Business Entity Structure", code: "§3121", cat: "entity", needsOwnerComp: true, lo: 6000, hi: 14000, score: 72, priority: "HIGH", timeline: "30 days", timelineBucket: "30d",
+    { rank: 1, name: "Business Entity Structure", code: "§3121", cat: "entity", needsOwnerComp: true, lo: 8400, hi: 12100, score: 72, priority: "HIGH", timeline: "30 days", timelineBucket: "30d",
         authority: "IRC §3121 · Rev. Rul. 74-44", forms: "BLS comp memo", warning: "Salary below 50%-of-profit threshold. BLS memo required.", entities: ["S-Corporation"],
         abstract: "S-Corporation distributions above a 'reasonable salary' bypass 15.3% self-employment tax. Salary benchmarked against BLS industry reference ranges — NOT a 40% heuristic.",
         sources: [{ doc: "Form W-3", line: "Box 1", value: "$65,000", field: "Officer W-2 Salary" }, { doc: "Form 1120S", line: "Line 1", value: "$142,000", field: "Net Profit" }, { doc: "BLS OES 2025", line: "NAICS 54", value: "$58.2K–$112.6K", field: "Industry Range" }],
         trace: [{ n: 1, step: "Current salary", formula: "Form W-3", result: "$65,000", src: "W-3" }, { n: 2, step: "BLS benchmark", formula: "25th pctl", result: "$58,200", src: "BLS" }, { n: 3, step: "50% threshold", formula: "50% × $142K", result: "$71,000", src: "Rev. Rul. 74-44" }, { n: 4, step: "SE tax avoided", formula: "$77K × 14.13%", result: "$10,881/yr", src: "IRC §3111" }],
         clientBrief: "Your S-Corp structure saves significant employment taxes. We document why your salary is reasonable.", action: "Prepare BLS documentation memo before next payroll cycle", cost: "$300–$500" },
-    { rank: 2, name: "Section 179 Expensing", code: "§179", cat: "depreciation", lo: 8000, hi: 22000, score: 88, priority: "HIGH", timeline: "File now", timelineBucket: "now",
+    { rank: 2, name: "Section 179 Expensing", code: "§179", cat: "depreciation", lo: 4200, hi: 18500, score: 88, priority: "HIGH", timeline: "File now", timelineBucket: "now",
         authority: "IRC §179 · Rev. Proc. 2025-32", forms: "Form 4562", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
         abstract: "Immediately expense qualifying equipment and software up to $1,250,000 for 2026. Phase-out begins at $3,130,000.",
         sources: [{ doc: "Fixed Asset Schedule", line: "2026 additions", value: "$87,000", field: "Equipment Purchases" }, { doc: "Rev. Proc. 2025-32", line: "Table 4", value: "$1,250,000", field: "2026 §179 Limit" }],
         trace: [{ n: 1, step: "Qualifying purchases", formula: "Fixed asset schedule", result: "$87,000", src: "Asset Sched." }, { n: 2, step: "Phase-out check", formula: "$87K << $3.13M", result: "Full deduction", src: "Rev. Proc." }, { n: 3, step: "Immediate deduction", formula: "$87,000 × 100%", result: "$87,000", src: "IRC §179" }],
         clientBrief: "All qualifying equipment purchases can be fully expensed this year instead of depreciated over time.", action: "Claim on return — confirm asset list with preparer", cost: "$0" },
-    { rank: 3, name: "Bonus Depreciation §168(k)", code: "§168(k)", cat: "depreciation", lo: 8000, hi: 22000, score: 90, priority: "HIGH", timeline: "File now", timelineBucket: "now",
+    { rank: 3, name: "Bonus Depreciation §168(k)", code: "§168(k)", cat: "depreciation", lo: 6800, hi: 32000, score: 90, priority: "HIGH", timeline: "File now", timelineBucket: "now",
         authority: "IRC §168(k) · OBBBA §70301", forms: "Form 4562", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
         abstract: "OBBBA made 100% bonus depreciation PERMANENT for property placed in service after Jan 19, 2025. No more phase-down.",
         sources: [{ doc: "Fixed Asset Schedule", line: "2026 additions", value: "$87,000", field: "Qualifying Property" }, { doc: "OBBBA §70301", line: "Sec. 1", value: "100%", field: "Permanent Rate" }],
         trace: [{ n: 1, step: "Qualifying property", formula: "Recovery period ≤ 20 yrs", result: "$87,000", src: "Asset Sched." }, { n: 2, step: "Bonus rate", formula: "OBBBA permanent 100%", result: "100%", src: "OBBBA §70301" }],
         clientBrief: "100% bonus depreciation is now permanent under OBBBA. All qualifying assets get full first-year write-off.", action: "Review fixed asset schedule for qualifying additions", cost: "$0" },
-    { rank: 4, name: "QBI Deduction §199A", code: "§199A", cat: "income", lo: 8000, hi: 22000, score: 87, priority: "HIGH", timeline: "File now", timelineBucket: "now",
+    { rank: 4, name: "QBI Deduction §199A", code: "§199A", cat: "income", lo: 18200, hi: 24700, score: 87, priority: "HIGH", timeline: "File now", timelineBucket: "now",
         authority: "IRC §199A · OBBBA §70105 · Rev. Proc. 2025-32", forms: "Form 8995", warning: null, entities: ["S-Corporation", "Partnership/LLC", "Sole Proprietorship"],
         abstract: "OBBBA-updated §199A: 23% rate, three-branch formula based on entity type, SSTB status, and W-2 wages or property basis.",
         sources: [{ doc: "Form 1120S", line: "Line 1", value: "$142,000", field: "QBI Base" }, { doc: "Form W-3", line: "Box 1", value: "$48,000", field: "W-2 Wages" }, { doc: "Rev. Proc. 2025-32", line: "Table 3", value: "$191,950", field: "Phase-Out" }],
         trace: [{ n: 1, step: "QBI", formula: "Net income from 1120S", result: "$142,000", src: "1120S" }, { n: 2, step: "Branch selection", formula: "$184K < $191,950 → Branch 1", result: "Branch 1", src: "Rev. Proc." }, { n: 3, step: "Tentative deduction", formula: "$142,000 × 23%", result: "$32,660", src: "OBBBA §70105" }, { n: 4, step: "W-2 wage cap", formula: "50% × $48,000", result: "$24,000 ← binding", src: "W-3" }, { n: 5, step: "Net savings", formula: "$24,000 × rate", result: "$21,276", src: "Eff. rate" }],
         clientBrief: "The QBI deduction shelters up to 23% of your business income. Nothing changes about how you run your business.", action: "Claim on return — no client action required", cost: "$0" },
-    { rank: 5, name: "R&D Credit §41", code: "§41", cat: "credits", excludeIndustry: ["Restaurant / Hospitality", "Education", "Agriculture", "Retail / E-Commerce"], lo: 4000, hi: 18000, score: 82, priority: "HIGH", timeline: "90 days", timelineBucket: "90d",
+    { rank: 5, name: "R&D Credit §41", code: "§41", cat: "credits", excludeIndustry: ["Restaurant / Hospitality", "Education", "Agriculture", "Retail / E-Commerce"], lo: 8500, hi: 45000, score: 82, priority: "HIGH", timeline: "90 days", timelineBucket: "90d",
         authority: "IRC §41 · OBBBA §174A", forms: "Form 6765", warning: "R&D documentation required.", entities: ["S-Corporation", "C-Corporation", "Partnership/LLC"],
         abstract: "OBBBA restored immediate expensing for domestic R&E. The R&D credit provides dollar-for-dollar reduction. Small businesses can offset payroll taxes.",
         sources: [{ doc: "Client intake", line: "R&D activities", value: "Yes", field: "R&D Eligible" }, { doc: "Expense Report", line: "R&D categories", value: "$120,000", field: "Qualified Research Expenses" }],
@@ -43,19 +43,19 @@ exports.STRATEGIES = [
         sources: [{ doc: "Payroll", line: "New hires", value: "3", field: "2026 Hires" }, { doc: "DOL", line: "Target groups", value: "2 qualifying", field: "Eligible" }],
         trace: [{ n: 1, step: "Qualifying hires", formula: "Screening", result: "2 employees", src: "Payroll" }, { n: 2, step: "Credit", formula: "40% × qualifying wages", result: "$4,800", src: "§51(a)" }],
         clientBrief: "Two recent hires may qualify for the Work Opportunity Tax Credit worth up to $9,600.", action: "Submit Form 8850 within 28 days of hire", cost: "$200–$500" },
-    { rank: 7, name: "Retirement Plan Upgrade", code: "§401(k)", cat: "retirement", lo: 8000, hi: 28000, score: 91, priority: "HIGH", timeline: "90 days", timelineBucket: "90d",
+    { rank: 7, name: "Retirement Plan Upgrade", code: "§401(k)", cat: "retirement", lo: 12500, hi: 16800, score: 91, priority: "HIGH", timeline: "90 days", timelineBucket: "90d",
         authority: "IRC §401(k) · SECURE 2.0 · Rev. Proc. 2025-32", forms: "Solo 401(k) · Form 5500-EZ", warning: null, entities: ["S-Corporation", "Partnership/LLC", "Sole Proprietorship"],
         abstract: "Solo 401(k) unlocks $23,500 employee deferral + 25% employer match. SECURE 2.0 adds startup credit up to $5,000/yr for 3 years.",
         sources: [{ doc: "K-1", line: "Line 13", value: "$14,500", field: "Current SEP-IRA" }, { doc: "W-3", line: "Box 1", value: "$65,000", field: "W-2 Comp" }, { doc: "Rev. Proc.", line: "Table 1", value: "$23,500", field: "2026 Deferral" }],
         trace: [{ n: 1, step: "Current SEP", formula: "K-1 Line 13", result: "$14,500", src: "K-1" }, { n: 2, step: "Solo 401(k) EE", formula: "2026 deferral", result: "$23,500", src: "Rev. Proc." }, { n: 3, step: "Solo 401(k) ER", formula: "25% × $65K", result: "$16,250", src: "§415(c)" }, { n: 4, step: "Incremental", formula: "$39,750 − $14,500", result: "$25,250", src: "Calc." }],
         clientBrief: "Switching retirement account type shelters an extra $25,000.", action: "Open Solo 401(k) by Dec 31, 2026", cost: "$200–$400" },
-    { rank: 8, name: "Cost Segregation", code: "§168", cat: "depreciation", preferIndustry: ["Real Estate", "Construction"], lo: 0, hi: 8000, score: 89, priority: "HIGH", timeline: "90 days", timelineBucket: "90d",
+    { rank: 8, name: "Cost Segregation", code: "§168", cat: "depreciation", preferIndustry: ["Real Estate", "Construction"], lo: 15000, hi: 85000, score: 89, priority: "HIGH", timeline: "90 days", timelineBucket: "90d",
         authority: "IRC §168 · OBBBA §70301", forms: "Form 4562 · Engineering Study", warning: "Property ≥ $500K. Combined with 100% bonus depreciation.", entities: ["S-Corporation", "C-Corporation", "Partnership/LLC"],
         abstract: "Reclassifies building components from 39-year to 5/7/15-year recovery. Massive first-year deductions with permanent 100% bonus depreciation.",
         sources: [{ doc: "Intake", line: "Property value", value: "$1,200,000", field: "Commercial RE" }, { doc: "Intake", line: "Year acquired", value: "2024", field: "Acquisition Year" }],
         trace: [{ n: 1, step: "Eligible property", formula: "Value ≥ $500K", result: "$1.2M", src: "Intake" }, { n: 2, step: "Reclassifiable", formula: "20–40% typical", result: "$300,000", src: "Industry avg" }, { n: 3, step: "Bonus depreciation", formula: "100% permanent", result: "$300K yr 1", src: "OBBBA" }],
         clientBrief: "A cost segregation study on your commercial property could accelerate $300K+ in deductions to this year.", action: "Engage cost segregation engineer. 4–8 weeks.", cost: "$5,000–$15,000" },
-    { rank: 9, name: "HSA Maximization", code: "§223", cat: "benefits", lo: 2800, hi: 5250, score: 94, priority: "QUICK WIN", timeline: "This week", timelineBucket: "now",
+    { rank: 9, name: "HSA Maximization", code: "§223", cat: "benefits", lo: 1800, hi: 2400, score: 94, priority: "QUICK WIN", timeline: "This week", timelineBucket: "now",
         authority: "IRC §223 · Rev. Proc. 2025-32", forms: "Form 8889", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
         abstract: "HSA contributions are triple-tax-advantaged. $4,350 remaining below the 2026 family limit of $8,550.",
         sources: [{ doc: "Payroll", line: "HSA election", value: "$4,200", field: "Current YTD" }, { doc: "Benefits", line: "Plan type", value: "HDHP", field: "Family" }, { doc: "Rev. Proc.", line: "Table 2", value: "$8,550", field: "2026 Limit" }],
@@ -67,66 +67,66 @@ exports.STRATEGIES = [
         sources: [{ doc: "QBO", line: "Meals", value: "$8,400", field: "Annual Meals" }],
         trace: [{ n: 1, step: "Total meals", formula: "QBO", result: "$8,400", src: "QBO" }, { n: 2, step: "Business meals", formula: "Estimated", result: "$6,200", src: "Review" }, { n: 3, step: "Deduction", formula: "$6,200 × 50%", result: "$3,100", src: "§274" }],
         clientBrief: "Properly documenting business meals recovers $800–$2,200 in tax savings.", action: "Implement meal documentation protocol", cost: "$0" },
-    { rank: 11, name: "Professional Services Deductions", code: "§162", cat: "deductions", lo: 500, hi: 3500, score: 75, priority: "MEDIUM", timeline: "File now", timelineBucket: "now",
-        authority: "IRC §162", forms: "Schedule C / 1120S", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
-        abstract: "Legal, accounting, consulting fees are fully deductible as ordinary and necessary business expenses.",
-        sources: [{ doc: "QBO", line: "Professional fees", value: "$24,000", field: "Annual Fees" }],
-        trace: [{ n: 1, step: "Total fees", formula: "QBO + invoices", result: "$24,000", src: "QBO" }, { n: 2, step: "Business allocation", formula: "Categorization review", result: "$22,500", src: "Review" }],
-        clientBrief: "Ensure all professional service fees are properly categorized and deducted.", action: "Review and categorize all professional service invoices", cost: "$0" },
-    { rank: 12, name: "Home Office Deduction", code: "§280A", cat: "deductions", excludeIndustry: ["Construction", "Manufacturing", "Restaurant / Hospitality"], lo: 2100, hi: 3200, score: 80, priority: "QUICK WIN", timeline: "This week", timelineBucket: "now",
+    { rank: 11, name: "Home Office Deduction", code: "§280A", cat: "deductions", excludeIndustry: ["Construction", "Manufacturing", "Restaurant / Hospitality"], lo: 2100, hi: 3200, score: 80, priority: "QUICK WIN", timeline: "This week", timelineBucket: "now",
         authority: "IRC §280A(c)(1) · Rev. Proc. 2013-13", forms: "Form 8829", warning: null, entities: ["S-Corporation", "Partnership/LLC", "Sole Proprietorship"],
         abstract: "Actual expense method produces higher deduction than the $5/sqft simplified method for dedicated workspace.",
         sources: [{ doc: "Intake", line: "Office sqft", value: "280 sqft", field: "Workspace" }, { doc: "Intake", line: "Total", value: "2,100 sqft", field: "Home" }, { doc: "QBO", line: "Home costs", value: "$43,200", field: "Mortgage + Utils" }],
         trace: [{ n: 1, step: "Business use %", formula: "280 ÷ 2,100", result: "13.33%", src: "Intake" }, { n: 2, step: "Simplified", formula: "280 × $5", result: "$1,400", src: "Rev. Proc." }, { n: 3, step: "Actual", formula: "13.33% × $43,200", result: "$5,747", src: "QBO" }],
         clientBrief: "Your home office qualifies for a $5,700 deduction using the actual expense method.", action: "Photograph workspace. Collect mortgage + utility bills.", cost: "$0" },
-    { rank: 13, name: "Employee Benefit Credits", code: "§45R", cat: "benefits", minEmployees: 1, lo: 2000, hi: 12000, score: 70, priority: "MEDIUM", timeline: "30 days", timelineBucket: "30d",
-        authority: "IRC §45R", forms: "Form 8941", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC"],
-        abstract: "Small Business Health Care Tax Credit: up to 50% of employer-paid premiums (≤25 FTEs, avg salary ≤$58K).",
-        sources: [{ doc: "Payroll", line: "Health premiums", value: "$36,000", field: "Employer Costs" }, { doc: "Payroll", line: "FTEs", value: "4", field: "FTE Count" }],
-        trace: [{ n: 1, step: "FTE count", formula: "Payroll", result: "4", src: "Payroll" }, { n: 2, step: "Credit", formula: "50% × $36,000", result: "Up to $18,000", src: "§45R" }],
-        clientBrief: "Your small business may qualify for a credit covering up to 50% of employee health insurance premiums.", action: "Verify SHOP enrollment and FTE calculations", cost: "$0" },
-    { rank: 14, name: "Charitable Contribution Strategies", code: "§170", cat: "deductions", lo: 500, hi: 4000, score: 60, priority: "LOW", timeline: "Year-end", timelineBucket: "90d",
-        authority: "IRC §170", forms: "Schedule A · Form 8283", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
-        abstract: "Appreciated asset donations avoid capital gains. Bunching strategy concentrates deductions into alternating years.",
-        sources: [{ doc: "Brokerage", line: "Appreciated stock", value: "$15,000", field: "Holdings" }],
-        trace: [{ n: 1, step: "Current giving", formula: "Annual pattern", result: "$3,000/yr", src: "Intake" }, { n: 2, step: "Bunching", formula: "2 years → 1", result: "$6,000", src: "Strategy" }],
-        clientBrief: "Donating appreciated stock and bunching contributions maximizes your deduction.", action: "Identify appreciated long-term holdings", cost: "$0" },
+    { rank: 12, name: "Accountable Plan", code: "§62", cat: "entity", lo: 1200, hi: 3500, score: 75, priority: "MEDIUM", timeline: "30 days", timelineBucket: "30d",
+        authority: "IRC §62 · Treas. Reg. §1.62-2", forms: "Board resolution + plan document", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC"],
+        abstract: "Reimburse business expenses tax-free through an accountable plan. Expenses must be substantiated and business-connected.",
+        sources: [{ doc: "QBO", line: "Unreimbursed expenses", value: "$8,500", field: "Employee Expenses" }],
+        trace: [{ n: 1, step: "Eligible expenses", formula: "Unreimbursed biz expenses", result: "$8,500", src: "QBO" }, { n: 2, step: "Tax savings", formula: "$8,500 × marginal rate", result: "$2,350", src: "Calc." }],
+        clientBrief: "An accountable plan lets you reimburse business expenses tax-free instead of taking them as taxable compensation.", action: "Adopt accountable plan via board resolution", cost: "$200–$500" },
+    { rank: 13, name: "Augusta Rule", code: "§280A(g)", cat: "deductions", lo: 1500, hi: 6000, score: 70, priority: "MEDIUM", timeline: "30 days", timelineBucket: "30d",
+        authority: "IRC §280A(g) · Rev. Rul. 2002-25", forms: "Rental agreement + FMV documentation", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
+        abstract: "Rent your personal residence to your business for up to 14 days per year tax-free. Rental income excluded from owner's return; business deducts rent.",
+        sources: [{ doc: "Intake", line: "Home FMV rental", value: "$500/day", field: "FMV Rate" }, { doc: "Intake", line: "Business use days", value: "12 days", field: "Meeting Days" }],
+        trace: [{ n: 1, step: "FMV rental rate", formula: "Comparable rental survey", result: "$500/day", src: "Market data" }, { n: 2, step: "Annual rental", formula: "12 × $500", result: "$6,000", src: "Calc." }],
+        clientBrief: "Renting your home to your business for board meetings creates a tax-free deduction for the company.", action: "Document FMV rental rate and schedule business use days", cost: "$0" },
+    { rank: 14, name: "Family Employment", code: "§73", cat: "entity", lo: 500, hi: 4000, score: 60, priority: "LOW", timeline: "Year-end", timelineBucket: "90d",
+        authority: "IRC §73 · IRC §3121(b)(3) · Rev. Rul. 73-348", forms: "W-4 + payroll documentation", warning: null, entities: ["S-Corporation", "Partnership/LLC", "Sole Proprietorship"],
+        abstract: "Hiring family members shifts income to lower brackets. Children under 18 employed by sole proprietor are exempt from FICA.",
+        sources: [{ doc: "Intake", line: "Family members", value: "2", field: "Eligible Family" }, { doc: "Intake", line: "Ages", value: "16, 19", field: "Children" }],
+        trace: [{ n: 1, step: "Eligible family", formula: "Children working in business", result: "2 family members", src: "Intake" }, { n: 2, step: "FICA savings", formula: "Under-18 exemption", result: "Up to $2,400", src: "§3121(b)(3)" }],
+        clientBrief: "Employing family members in your business can shift income to lower brackets and reduce employment taxes.", action: "Document bona fide job duties and arm's-length wages", cost: "$0" },
     { rank: 15, name: "SALT / PTE Optimization", code: "OBBBA §70109", cat: "state", lo: 3200, hi: 5800, score: 92, priority: "HIGH", timeline: "File now", timelineBucket: "now", needsPTE: true,
         authority: "OBBBA §70109 · IRC §164 · IRS Notice 2020-75", forms: "Schedule A · State PTE Election", warning: null, entities: ["S-Corporation", "Partnership/LLC"],
         abstract: "OBBBA raised SALT cap to $40,400 for 2026. PTE elections convert entity-level state tax into an unlimited federal business deduction. 30% phase-out above $500K MAGI (MFJ).",
         sources: [{ doc: "State Return", line: "Tax paid", value: "$9,108", field: "State Tax" }, { doc: "OBBBA §70109", line: "Table 1", value: "$40,400", field: "SALT Cap" }, { doc: "Intake", line: "Property tax", value: "$9,200", field: "Property Tax" }],
         trace: [{ n: 1, step: "PTE election", formula: "Entity-level state tax", result: "$7,029", src: "Notice 2020-75" }, { n: 2, step: "PTET bypasses cap", formula: "Entity-level deduction", result: "$7,029", src: "Notice" }, { n: 3, step: "Remaining SALT", formula: "$9,200 property tax", result: "$9,200", src: "Intake" }, { n: 4, step: "New regime", formula: "All deducted", result: "$0 lost", src: "OBBBA + PTE" }],
         clientBrief: "New federal law raised your SALT cap, and your state's PTE workaround bypasses it entirely for business income.", action: "Elect PTE for 2026. Claim full SALT cap.", cost: "$0" },
-    { rank: 16, name: "Business Interest §163(j)", code: "§163(j)", cat: "deductions", lo: 2000, hi: 15000, score: 73, priority: "MEDIUM", timeline: "File now", timelineBucket: "now",
-        authority: "IRC §163(j) · OBBBA §70306", forms: "Form 8990", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC"],
-        abstract: "OBBBA restored EBITDA computation. Full deduction if gross receipts ≤$27M.",
-        sources: [{ doc: "1120S", line: "Interest", value: "$18,000", field: "Business Interest" }, { doc: "1120S", line: "3-yr avg", value: "$480,000", field: "Gross Receipts" }],
-        trace: [{ n: 1, step: "Gross receipts test", formula: "$480K ≤ $27M", result: "Exempt", src: "§163(j)(3)" }, { n: 2, step: "Full deduction", formula: "All interest deductible", result: "$18,000", src: "§163(j)" }],
-        clientBrief: "Your business qualifies for full interest deduction under the small business exception.", action: "No additional action — claim full deduction", cost: "$0" },
-    { rank: 17, name: "Income Deferral & Timing", code: "§451", cat: "income", lo: 1500, hi: 8000, score: 66, priority: "MEDIUM", timeline: "Year-end", timelineBucket: "90d",
-        authority: "IRC §451 · IRC §448", forms: "Form 3115", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
-        abstract: "Cash method taxpayers (≤$27M) defer income through billing timing. §451 advance payment deferral allows one-year deferral on prepaid income.",
-        sources: [{ doc: "1120S", line: "Revenue", value: "$500,000", field: "Revenue" }, { doc: "QBO", line: "AR aging", value: "$42,000", field: "Receivables" }],
-        trace: [{ n: 1, step: "Cash method", formula: "Revenue ≤ $27M", result: "Eligible", src: "§448" }, { n: 2, step: "Deferral", formula: "Q4 timing", result: "$20K–$40K", src: "QBO" }],
-        clientBrief: "Strategic timing of invoicing can defer $20K–$40K of income to next year.", action: "Review Q4 billing schedule", cost: "$0" },
-    { rank: 18, name: "Opportunity Zone §1400Z", code: "§1400Z", cat: "investment", lo: 0, hi: 0, score: 55, priority: "LOW", timeline: "Year-end", timelineBucket: "90d",
-        authority: "IRC §1400Z · OBBBA transition rules", forms: "Form 8996 · Form 8997", warning: "Confirm deferred gain recognition under OBBBA transition rules.", entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
-        abstract: "Rural QOZ improvement threshold reduced to 50%. QOF investments defer and potentially eliminate capital gains.",
-        sources: [{ doc: "Brokerage", line: "Gains", value: "$85,000", field: "Cap Gains" }],
-        trace: [{ n: 1, step: "Cap gains", formula: "Brokerage + sales", result: "$85,000", src: "Brokerage" }, { n: 2, step: "QOF window", formula: "180 days", result: "Up to $85K", src: "§1400Z" }],
-        clientBrief: "Investing capital gains into an Opportunity Zone fund defers taxes and potentially eliminates gains on the new investment.", action: "Identify QOF within 180 days of gain", cost: "$1,000–$3,000" },
-    { rank: 19, name: "Energy Credits §179D", code: "§179D", cat: "credits", preferIndustry: ["Real Estate", "Construction"], lo: 2500, hi: 25000, score: 58, priority: "MEDIUM", timeline: "90 days", timelineBucket: "90d",
+    { rank: 16, name: "§179D Energy Deduction", code: "§179D", cat: "credits", preferIndustry: ["Real Estate", "Construction"], lo: 2500, hi: 25000, score: 58, priority: "MEDIUM", timeline: "90 days", timelineBucket: "90d",
         authority: "IRC §179D · OBBBA §70507", forms: "Form 7205", warning: "ELIMINATED for construction after June 30, 2026.", entities: ["S-Corporation", "C-Corporation", "Partnership/LLC"],
         abstract: "$0.50–$5.00/sqft for energy-efficient improvements. Eliminated for new construction after June 30, 2026.",
         sources: [{ doc: "Intake", line: "Sqft", value: "8,000", field: "Commercial Sqft" }],
         trace: [{ n: 1, step: "Rate", formula: "$0.50–$5.00/sqft", result: "$2.50 est.", src: "Prevailing wage" }, { n: 2, step: "Credit", formula: "8,000 × $2.50", result: "$20,000", src: "Calc." }],
         clientBrief: "Energy-efficient improvements qualify for up to $5.00/sqft. This credit is being eliminated — act before June 30, 2026.", action: "Commission energy study", cost: "$3,000–$8,000" },
-    { rank: 20, name: "Tax Method Elections", code: "§446", cat: "accounting", lo: 1000, hi: 6000, score: 62, priority: "MEDIUM", timeline: "File now", timelineBucket: "now",
-        authority: "IRC §446 · IRC §448", forms: "Form 3115", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
-        abstract: "Evaluate cash vs. accrual, LIFO/FIFO, §263A UNICAP exemption for businesses under $27M.",
-        sources: [{ doc: "1120S", line: "Method", value: "Cash", field: "Current" }, { doc: "QBO", line: "Inventory", value: "$45,000", field: "Inventory" }],
-        trace: [{ n: 1, step: "Current method", formula: "Cash basis", result: "Cash", src: "1120S" }, { n: 2, step: "UNICAP exempt", formula: "Under $27M", result: "Exempt", src: "§263A" }],
-        clientBrief: "Your business qualifies for simplified accounting methods that can defer income.", action: "Review accounting method elections with preparer", cost: "$500–$1,500" },
+    { rank: 17, name: "Vehicle Expense Optimization", code: "§274", cat: "deductions", lo: 800, hi: 3200, score: 66, priority: "MEDIUM", timeline: "30 days", timelineBucket: "30d",
+        authority: "IRC §274(d) · Rev. Proc. 2025-32", forms: "Mileage log or actual expense records", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
+        abstract: "Compare standard mileage rate (70¢/mi for 2026) vs. actual expenses. Heavy SUVs (GVWR > 6,000 lbs) eligible for full §179.",
+        sources: [{ doc: "Mileage log", line: "Business miles", value: "12,000", field: "Annual Miles" }, { doc: "Rev. Proc.", line: "Rate", value: "$0.70/mi", field: "2026 Rate" }],
+        trace: [{ n: 1, step: "Mileage method", formula: "12,000 × $0.70", result: "$8,400", src: "Rev. Proc." }, { n: 2, step: "Actual method", formula: "Fuel + ins + dep", result: "$7,200", src: "QBO" }, { n: 3, step: "Better method", formula: "Higher of two", result: "$8,400 mileage", src: "Calc." }],
+        clientBrief: "Choosing the right vehicle expense method maximizes your deduction — mileage rate wins for your usage.", action: "Maintain contemporaneous mileage log", cost: "$0" },
+    { rank: 18, name: "Insurance Optimization", code: "§79, §264", cat: "deductions", lo: 1500, hi: 6000, score: 55, priority: "MEDIUM", timeline: "90 days", timelineBucket: "90d",
+        authority: "IRC §79 · IRC §264 · IRC §162", forms: "Plan documents · Premium records", warning: null, entities: ["S-Corporation", "C-Corporation", "Partnership/LLC"],
+        abstract: "Group term life up to $50K is tax-free (§79). Key-person and buy-sell insurance premiums may be deductible. Proper structuring avoids AMT traps.",
+        sources: [{ doc: "Benefits", line: "Group term", value: "$50,000", field: "Coverage" }, { doc: "Insurance", line: "Premium", value: "$3,600", field: "Annual Premium" }],
+        trace: [{ n: 1, step: "Group term exclusion", formula: "≤ $50K coverage", result: "Tax-free", src: "§79" }, { n: 2, step: "Key-person premium", formula: "Deductible if structured", result: "$3,600", src: "§162" }, { n: 3, step: "Total benefit", formula: "Premium + exclusion", result: "$3,600–$6,000", src: "Calc." }],
+        clientBrief: "Restructuring your business insurance produces tax-free benefits and deductible premiums.", action: "Review group term life and key-person policies with advisor", cost: "$300–$800" },
+    { rank: 19, name: "§1031 Like-Kind Exchange", code: "§1031", cat: "deferral", preferIndustry: ["Real Estate"], lo: 5000, hi: 50000, score: 58, priority: "MEDIUM", timeline: "Year-end", timelineBucket: "90d",
+        authority: "IRC §1031 · Treas. Reg. §1.1031", forms: "Form 8824", warning: "Only real property qualifies post-TCJA. 45-day ID / 180-day close.", entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
+        abstract: "Defer capital gains on real property by exchanging into like-kind replacement property. Strict identification and closing deadlines apply.",
+        sources: [{ doc: "Intake", line: "Property", value: "$400,000", field: "Relinquished FMV" }, { doc: "Intake", line: "Basis", value: "$180,000", field: "Adjusted Basis" }],
+        trace: [{ n: 1, step: "Realized gain", formula: "$400K − $180K", result: "$220,000", src: "Intake" }, { n: 2, step: "Deferred", formula: "Full deferral if boot = 0", result: "$220,000", src: "§1031" }, { n: 3, step: "Tax avoided", formula: "$220K × 23.8%", result: "$52,360", src: "Calc." }],
+        clientBrief: "Exchanging your investment property into a like-kind replacement defers $52K+ in capital gains taxes.", action: "Engage qualified intermediary before closing", cost: "$1,500–$3,000" },
+    { rank: 20, name: "QSBS §1202 Exclusion", code: "§1202", cat: "exclusions", lo: 0, hi: 250000, score: 62, priority: "MEDIUM", timeline: "Year-end", timelineBucket: "90d",
+        authority: "IRC §1202 · Rev. Proc. 2025-32", forms: "Stock documentation · Form 1040 Sch D", warning: "Must hold stock ≥ 5 years. C-Corp only. $50M gross assets cap.", entities: ["C-Corporation"],
+        abstract: "Exclude up to 100% of gain (max $10M or 10× basis) on sale of qualified small business stock held 5+ years.",
+        sources: [{ doc: "Intake", line: "Entity", value: "C-Corp", field: "Entity Type" }, { doc: "Intake", line: "Assets", value: "$8M", field: "Gross Assets" }, { doc: "Intake", line: "Held since", value: "2020", field: "Acquisition Year" }],
+        trace: [{ n: 1, step: "QSBS eligibility", formula: "C-Corp, < $50M assets", result: "Eligible", src: "§1202(d)" }, { n: 2, step: "Holding period", formula: "2020 → 2026 = 6 yrs", result: "≥ 5 yrs ✓", src: "§1202(a)" }, { n: 3, step: "Exclusion", formula: "100% of gain", result: "Up to $10M", src: "§1202(a)(1)" }],
+        clientBrief: "Your C-Corp stock may qualify for 100% gain exclusion on sale — up to $10M tax-free.", action: "Document original issuance, gross asset test, and holding period", cost: "$500–$2,000" },
     { rank: 21, name: "Qualified Tips Deduction", code: "OBBBA", cat: "obbba_new", onlyIndustry: ["Restaurant / Hospitality"], lo: 3000, hi: 25000, score: 78, priority: "HIGH", timeline: "File now", timelineBucket: "now",
         authority: "OBBBA Qualified Tips Provision", forms: "Form 1040 / Schedule C", warning: "Tipping occupations only. Max $25K. Effective 2025–2028.", entities: ["Sole Proprietorship", "Partnership/LLC"],
         abstract: "New OBBBA deduction up to $25,000 for qualifying tip income. Tipping occupations only. Effective 2025–2028.",
@@ -134,7 +134,7 @@ exports.STRATEGIES = [
         trace: [{ n: 1, step: "Tip income", formula: "Payroll", result: "$32,000", src: "Payroll" }, { n: 2, step: "Cap", formula: "Lesser of tips or $25K", result: "$25,000", src: "OBBBA" }],
         clientBrief: "New OBBBA provision lets you deduct up to $25,000 of tip income through 2028.", action: "Document and categorize all tip income", cost: "$0" },
     { rank: 22, name: "Overtime Pay Deduction", code: "OBBBA", cat: "obbba_new", minEmployees: 1, lo: 2000, hi: 12500, score: 74, priority: "HIGH", timeline: "File now", timelineBucket: "now",
-        authority: "OBBBA Overtime Provision", forms: "Form 1040", warning: "MAGI phase-out: $150K/$300K. Effective 2025–2028.", entities: ["S-Corporation", "C-Corporation", "Partnership/LLC", "Sole Proprietorship"],
+        authority: "OBBBA Overtime Provision", forms: "Form 1040", warning: "MAGI phase-out: $150K/$300K. Effective 2025–2028.", entities: ["S-Corporation", "Partnership/LLC", "Sole Proprietorship"],
         abstract: "New OBBBA deduction for overtime: $12,500 single / $25,000 MFJ. Phase-out at $150K/$300K MAGI.",
         sources: [{ doc: "Payroll", line: "OT hours", value: "320 hrs", field: "Overtime" }, { doc: "W-2", line: "OT comp", value: "$18,000", field: "OT Pay" }],
         trace: [{ n: 1, step: "OT compensation", formula: "W-2 overtime", result: "$18,000", src: "W-2" }, { n: 2, step: "Cap", formula: "$12,500 / $25K MFJ", result: "$12,500", src: "OBBBA" }],
@@ -159,8 +159,6 @@ exports.STRATEGIES = [
         clientBrief: "New provision allows tax-deductible contributions to employee child savings accounts.", action: "Monitor IRS guidance. Plan contributions.", cost: "$200–$500" },
 ];
 exports.ADDITIONAL = [
-    { name: "Accountable Plan", savings: "$1,200–$3,500", priority: "MEDIUM" },
     { name: "Estimated Tax Timing", savings: "$200–$800", priority: "LOW" },
     { name: "Business Insurance Review", savings: "$400–$2,000", priority: "LOW" },
-    { name: "Vehicle Expense Optimization", savings: "$800–$3,200", priority: "MEDIUM" },
 ];

package/lib/tax-axis/lib/documentFieldCatalog.d.ts

@@ -1,18 +1,13 @@
-export interface CatalogFieldDef {
-    label?: string;
+export interface FieldDef {
+    label: string;
     sourceRef?: string;
 }
 export interface CatalogSection {
     head: string;
     fields: string[];
 }
-export interface CatalogEntry {
+export interface DocumentCatalogEntry {
     sections: CatalogSection[];
-    fields: Record<string, CatalogFieldDef>;
+    fields: Record<string, FieldDef>;
 }
-/**
- * Keyed by documentType string (e.g. "1040", "W2", "1099").
- * Empty for now — DocumentReviewModal falls back to flat field rendering
- * when the documentType has no catalog entry (line 84-96).
- */
-export declare const DOCUMENT_FIELD_CATALOG: Record<string, CatalogEntry>;
+export declare const DOCUMENT_FIELD_CATALOG: Record<string, DocumentCatalogEntry>;