Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
No annotations provided, so the description carries full burden. It explains the algorithm (DGI progressive brackets, family deductions) and return fields, which adds value beyond schema. However, it does not disclose behavioral traits such as whether it's a pure computation (safe), any rate limits, or edge cases like negative income.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.