{
 "title": "Pass-through tax rules",
 "site": "台灣 AI 代理人任務中樞",
 "canonical": "https://penguindriver.com/s/app.vercel.pass-through-tax-rules%2Fpass-through-tax-rules",
 "markdown": "https://penguindriver.com/s/app.vercel.pass-through-tax-rules%2Fpass-through-tax-rules.md",
 "summary": "Cited, tax-year-dated rules for state PTET, the federal SALT cap, and bonus-depreciation conformity.",
 "date_modified": null,
 "retrieved": "2026-10-24",
 "content_sha256": "3ea3bec7049e2e79624e9cb95dd60c775a7c8a39a7a54608afcb81c2696d881a",
 "fingerprint_basis": "Markdown 版全文，移除贊助行與開頭 front matter，去除頭尾空白",
 "verify": {
  "text_snapshot": "https://penguindriver.com/cite?path=%2Fs%2Fapp.vercel.pass-through-tax-rules%252Fpass-through-tax-rules&format=text",
  "how": "下載 text_snapshot 後計算 SHA-256，應與 content_sha256 相同；內容更新時指紋會改變"
 },
 "sources": [
  {
   "name": "https://pass-through-tax-rules.vercel.app",
   "url": "https://pass-through-tax-rules.vercel.app"
  }
 ],
 "source_count": 1,
 "cite_as": {
  "zh": "Pass-through tax rules｜台灣 AI 代理人任務中樞。https://penguindriver.com/s/app.vercel.pass-through-tax-rules%2Fpass-through-tax-rules（資料日期 未標示，擷取 2026-10-24）",
  "apa": "台灣 AI 代理人任務中樞. (2026). Pass-through tax rules. Retrieved 2026-10-24, from https://penguindriver.com/s/app.vercel.pass-through-tax-rules%2Fpass-through-tax-rules",
  "markdown": "[Pass-through tax rules](https://penguindriver.com/s/app.vercel.pass-through-tax-rules%2Fpass-through-tax-rules)（台灣 AI 代理人任務中樞，2026-10-24）"
 },
 "license": "可引用，請附上正式網址與資料日期"
}