{"capabilities":{"deep_link":{"notes":"Hitting /cost-seg/ with query params pre-fills the questionnaire. The user still authenticates and submits \u2014 agents do not compute server-side from URL params.","params":{"address":"string","avg_rental_days":"integer 0..365 (STRs \u2014 validates \u00a7469(c)(2) carve-out at \u22647)","improvement_value":"integer USD","is_re_professional":"bool (legacy single-flag REPS)","land_value":"integer USD (optional; either land_value or improvement_value should be provided)","ownership_entity":"enum: individual | single-member-llc | partnership | s-corp | c-corp | trust","planned_disposition":"enum: lt-2yr | 2-5yr | 5plus | no-plan (triggers \u00a71245 recapture warning at lt-2yr / 2-5yr)","property_use":"enum: long-term-rental | short-term-rental | apartment-complex | commercial-office | commercial-retail | commercial-restaurant | warehouse | medical-dental | hotel | auto-dealership","purchase_month":"integer 1..12","purchase_price":"integer USD","purchase_year":"integer 1980..2030","reps_750_hours":"bool (PR 6 \u2014 first \u00a7469(c)(7) prong)","reps_majority_services":"bool (PR 6 \u2014 second \u00a7469(c)(7) prong)","settlement_costs":"integer USD (capitalizes into basis)","tax_bracket":"decimal 0.10..0.45"},"url_template":"https://taxprotesttx.com/cost-seg/?{query}"},"supported_actions":["compute_estimate","lookup_property"]},"description":"Free questionnaire-driven cost segregation feasibility estimator. Computes year-1 federal tax impact under IRC \u00a7168(k) including OBBBA permanent 100% bonus depreciation (post-Jan-19-2025). Surfaces \u00a7469 PAL gating, \u00a71245 recapture warnings on short holds, and Form 4562 / Form 3115 procedural mapping.","documentation_url":"https://taxprotesttx.com/llms.txt","is_tax_advice":false,"name":"TaxProtestTx Cost Segregation Feasibility Estimator","openapi_url":"https://taxprotesttx.com/api/cost-seg/openapi.yaml","regulatory_posture":"document_preparation_only \u2014 not a CPA firm, not an enrolled agent, not an IRC \u00a77701 return preparer. See https://taxprotesttx.com/terms#cost-seg for the full carveout.","url":"https://taxprotesttx.com/cost-seg/","vendor":{"organization":"Nought Labs LLC","url":"https://taxprotesttx.com"},"version":"1.0"}