Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare readOnlyHint, idempotentHint, and destructiveHint=false, so the safety profile is covered by structured data. The description adds useful behavioral scope: the basic personal amount is credited at the lowest rate and employment-specific credits are excluded, which affects how results should be interpreted. It says nothing about rounding, tax-year versioning, or precision limits, which matters for a tax calculation.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.