{"auth":{"login_url":"https://taxprotesttx.com/login","method":"session cookie","register_url":"https://taxprotesttx.com/register"},"bonus_law_citation":"IRC \u00a7168(k) as amended by OBBBA \u00a770301 (Pub. L. 119-21, signed Jul 4 2025); IRS Notice 2026-11.","bonus_rate_table":{"2017":1.0,"2018":1.0,"2019":1.0,"2020":1.0,"2021":1.0,"2022":1.0,"2023":0.8,"2024":0.6,"2025":1.0,"2026":1.0,"2027":1.0,"2028":1.0,"2029":1.0,"2030":1.0},"category":"tax_screening_tool","computes":["depreciable_basis","asset_class_reclassification (5/7/15-yr + building)","bonus_depreciation_year1 (OBBBA-aware, with Jan-19-2025 carve-out)","macrs_schedule_10yr","year1_tax_savings (estimated federal tax effect at marginal bracket)","section_481a_catchup_for_lookbacks","section_469_pal_gating","section_1245_recapture_warning"],"datasets":[{"license":"CC-BY-4.0 (attribute Nought Labs LLC)","name":"OBBBA Bonus Depreciation Rate Table 2017-2030","url":"https://taxprotesttx.com/datasets/obbba-bonus-rate-table.json"},{"license":"Public domain (US government work; Nought Labs adds JSON encoding only)","name":"IRS Pub 946 MACRS Tables A-1 / A-5 / A-6 (JSON)","url":"https://taxprotesttx.com/datasets/macrs-tables-pub-946.json"}],"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}"},"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.","endpoints":{"lookup_property":{"auth":"session cookie","description":"TX-only auto-prefill of property data.","method":"POST","rate_limit":"5/minute;30/hour;100/day","url":"https://taxprotesttx.com/cost-seg/api/lookup"},"preview_compute":{"auth":"session cookie","description":"Returns a StudyResult without persisting.","method":"POST","rate_limit":"30/minute;300/hour","url":"https://taxprotesttx.com/cost-seg/api/preview"},"submit_compute":{"auth":"session cookie","description":"Persists the study, returns view URL + result.","method":"POST","url":"https://taxprotesttx.com/cost-seg/api/submit"}},"is_tax_advice":false,"license":"Estimator output is for screening only. Do not attach to a tax return. Cannot be relied on under Treasury Circular 230. Consult a qualified CPA, EA, or attorney before filing.","llms_txt":"https://taxprotesttx.com/llms.txt","name":"TaxProtestTx Cost Segregation Feasibility Estimator","openapi_spec":"https://taxprotesttx.com/api/cost-seg/openapi.yaml","primary_sources":["IRC \u00a7168(k) as amended by OBBBA \u00a770301 (Pub. L. 119-21, signed Jul 4 2025)","IRS Notice 2026-11 (interim guidance on \u00a7168(k))","IRS Publication 946 (How to Depreciate Property), Tables A-1, A-2..A-5, A-6","IRS Cost Segregation Audit Techniques Guide, Chapters 4 + 7","Rev. Proc. 2024-23 (DCN 7 \u2014 change in accounting method for depreciation)"],"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.","supported_jurisdictions":"US \u2014 federal (cost segregation is a federal IRC concept). Auto-prefill of property data is currently TX-only (Montgomery, Harris, Dallas, Travis counties); manual entry works for any US property.","supported_property_types":["long-term-rental","short-term-rental","apartment-complex","commercial-office","commercial-retail","commercial-restaurant","warehouse","medical-dental","hotel","auto-dealership"],"supported_purchase_years":[1980,2030],"url":"https://taxprotesttx.com/cost-seg/","vendor":{"brand":"TaxProtestTx","jurisdiction":"Texas, US","legal_name":"Nought Labs LLC","support_email":"support@taxprotesttx.com","url":"https://taxprotesttx.com"},"version":"1.0"}