Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare readOnly, idempotent, non-destructive and closed-world, so the safety profile is covered. The description goes further by disclosing the data boundary (available from 2022) and the shape of the answer (cents per mile for business/medical/charity, covering period, announcing IRS notice, verification date), which is context annotations cannot carry.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.