Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare readOnlyHint, idempotentHint, non-destructive and closed-world, so the safety profile is covered. The description adds useful scope (that tax-credit eligibility is conditionally described), but says nothing about return shape, currency/locale handling, or pagination, despite there being no output schema.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.