---
name: [state]-[topic]
description: >
  [One paragraph: what tax form or schedule this covers, what entity types,
  what jurisdiction, what tax year. Be specific about scope.]
version: 0.1
jurisdiction: US-[STATE]
tax_year: 2025
category: state
depends_on:
  - us-tax-workflow-base
---

# [Skill Name] v0.1

## What this file is

**This file is a content skill that loads on top of `us-tax-workflow-base`.**

[Describe: what it computes, where it fits in the pipeline, what it does NOT cover.
Reference the upstream skills it depends on and the downstream skills that consume its output.]

**Tax year coverage.** This skill is current for **tax year 2025** as of its currency date.

**The reviewer is the customer of this output.** Per the base, this skill assumes a credentialed reviewer reviews and signs the return. The skill produces working papers and a brief, not a return.

---

## Section 1 — Scope statement

This skill covers:

- [What forms and schedules]
- [What entity types — sole prop, SMLLC, etc.]
- [What line items or computations]

This skill does NOT cover:

- [What's out of scope — reference which other skills handle it]

---

## Section 2 — Filing requirements

[Who must file, thresholds, deadlines. Cite the state statute or IRC section.]

---

## Section 3 — Rates and thresholds

[All dollar amounts, percentages, phase-outs for the tax year.
Each figure must have a primary source citation.]

| Item | Amount | Source |
|------|--------|--------|
| [Rate/threshold] | [$X] | [Statute § or Notice] |

---

## Section 4 — Computation rules

[Step-by-step computation logic. This is the core of the skill.
Write it so any AI agent can execute it mechanically.]

### Step 1 — [Name]

[Rule with citation]

### Step 2 — [Name]

[Rule with citation]

---

## Section 5 — Edge cases and special rules

[Unusual situations, exceptions, elections, safe harbors.
Each with a citation.]

---

## Section 6 — Self-checks

Before delivering output, verify:

- [ ] All input figures trace to source documents
- [ ] Rates and thresholds match the tax year
- [ ] Computation follows the steps in Section 4
- [ ] Edge cases from Section 5 are checked
- [ ] Output format matches the base skill spec

---

## Section 7 — Disclaimer

This skill provides computational guidance only. It is not official tax advice. Always have outputs reviewed by a qualified tax professional before filing.