Active rules library
RULE-179-2025-US
Allows immediate expensing for qualifying property subject to annual dollar caps, taxable income limits, and documentation rules for mixed-use assets.
RULE-QBI-2025-US
Measures whether a trade or business can support a QBI deduction and whether wage, basis, or SSTB limitations constrain the result.
RULE-HOH-2025-US
Tests whether a taxpayer can sustain head-of-household treatment and related dependent-based benefits through support and residency facts.
RULE-NEXUS-2025-CA
Evaluates whether California filing exposure persists based on residency factors, source sourcing, and continuing ties.
Tax-year diffs
RULE-QBI-2025-US
2024 to 2025
Before
2024 logic relied on the prior-year threshold set and a narrower review note around SSTB phaseout communication.
After
2025 logic refreshes threshold assumptions, keeps SSTB phaseout handling explicit, and stores the threshold change in the rule metadata so reviewers can compare year-over-year impact before publishing advice.
Reviewer note
Approved for modeling. Household-facing explanation copy still requires compliance sign-off.
RULE-NEXUS-2025-CA
2024 to 2025
Before
Prior-year logic treated remote-work ties as a narrower sourcing check and did not separate continuing-ties evidence clearly enough for reviewer comparison.
After
The 2025 rule path adds a distinct continuing-ties branch, preserves conservative-state fallback treatment, and surfaces the documentation burden directly inside the rule review card.
Reviewer note
Needs one more state-counsel review for the continuing-ties scoring note before broad release.
RULE-HOH-2025-US
2024 to 2025
Before
The prior rule trace flagged support risk, but the maintenance-of-home evidence request was less explicit and could be missed in a fast review.
After
The current draft forces a support-documentation checkpoint before the status can move from review to active and pushes an evidence checklist into the recommendation layer.
Reviewer note
Blocked until reviewer confirms the exact support-document wording for split-support cases.
Release workflow
Owner: Household credits reviewer
Confirm split-support documentation language before moving RULE-HOH-2025-US from review to active.
Owner: State tax counsel
Compare 2024 and 2025 continuing-ties scoring notes and sign the California release memo.
Owner: Federal rules lead
Push the approved 2025 threshold commentary into the advisor-facing release notes.
Auditability
Fact intake preserved filing status, entity type, and multi-state residency answers.
Each fact answer is designed to be logged with a timestamp, actor identity, and downstream rule references so later recommendations can be reconstructed without inference.
Rules evaluation recorded which deterministic rule version was executed.
Scenario and recommendation outputs explicitly reference the rule version and citation list that shaped the final planning view.
Evidence requirements attached to deductions and state positions.
Document uploads are tied to positions, stored in object storage, and indexed in metadata for review and follow-up.