Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare this safe, deterministic and closed-world (readOnly, idempotent, openWorld=false), so the bar is lower. The description adds useful domain context — tax year 2026 and that the credit is reduced via an AGI-based phase-out — but omits the phase-out thresholds and how filing_status changes them, which is the main behavioral detail for this calculation.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.