{
  "schema_version": "1.0",
  "name": "tax-rate-data",
  "display_name": "IRS Tax & Rate Data",
  "description": "Returns current and historical IRS tax reference data: standard mileage rates, federal poverty guidelines (by household size and % FPL), FICA/payroll tax rates and calculations, standard deductions by filing status, state sales tax rates, and long-term capital gains thresholds. All data is publicly published IRS/SSA/HHS rates. No advice — data only.",
  "endpoint": "https://bacapi-tax-data-api.workers.dev/tax",
  "method": "GET",
  "payment": {
    "protocol": "x402",
    "network":  "base",
    "currency": "USDC",
    "amount":   "0.05"
  },
  "routes": [
    {
      "path":        "/tax/mileage",
      "description": "IRS standard mileage rates (business, medical, charity) for a year",
      "parameters": { "year": "integer (optional, defaults to current year)" }
    },
    {
      "path":        "/tax/poverty",
      "description": "Federal Poverty Guidelines: annual threshold + common percentages (100%, 138%, 200%, 400%) by household size",
      "parameters": {
        "year": "integer (optional)",
        "size": "integer — household size 1-8 (optional, default 1)"
      }
    },
    {
      "path":        "/tax/fica",
      "description": "FICA payroll tax rates + optional calculation if income is provided",
      "parameters": {
        "year":   "integer (optional)",
        "income": "number — optional: annual income for calculation"
      }
    },
    {
      "path":        "/tax/deductions",
      "description": "Standard deductions by filing status",
      "parameters": {
        "year":   "integer (optional)",
        "filing": "string — single|married_jointly|married_separately|head_of_household"
      }
    },
    {
      "path":        "/tax/sales-tax",
      "description": "State sales tax rates: state rate + average combined (with local)",
      "parameters": {
        "state":  "string — 2-letter abbreviation (required)",
        "income": "number — optional: purchase amount for estimated tax calculation"
      }
    },
    {
      "path":        "/tax/ltcg",
      "description": "Long-term capital gains tax thresholds (0%, 15%, 20%) by filing status and income",
      "parameters": {
        "filing": "string — single|married_jointly|married_separately|head_of_household",
        "income": "number — optional: for rate estimation"
      }
    }
  ],
  "example_request": "GET /tax/mileage?year=2025",
  "example_response": {
    "data": {
      "type": "mileage",
      "year": 2025,
      "rates": {
        "business_cents_per_mile": 70,
        "medical_cents_per_mile":  21,
        "charity_cents_per_mile":  14
      }
    },
    "meta": { "source": "IRS Revenue Procedure (public domain)", "priced_at": "0.05 USDC" }
  },
  "tags": ["irs","tax","mileage","poverty","fica","payroll","sales-tax","capital-gains","deductions","rates"],
  "category": "finance"
}