Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare this a read-only, idempotent, non-destructive, closed-world lookup, so the safety profile is covered. The description adds genuine value beyond that by disclosing the shape of the answer: plain-English meaning, the underlying IRS rule text, and remediation guidance. It does not say what happens for an unrecognized or non-MEF code, which keeps it short of full transparency.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.