Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare this a read-only, idempotent, closed-world operation, so the safety profile is covered. The description adds genuinely useful behavioral context beyond that: it pins the calculation to the 2026 tax code and a specific 7-level progressive rate table, telling the agent the result is a deterministic statutory computation rather than an estimate. It does not discuss rounding/precision or what the output contains, but the output schema covers returns.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.