nx_fin_taxopt.nx source
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1// nx_fin_taxopt.nx -- R7 tax-OPTIMIZATION / entity modeling = "park gains like the big companies", LEGALLY.
2// Models the §1202 QSBS exclusion (hold >=5yr in qualified small-biz stock -> exclude up to the greater of $10M
3// or 10x basis from federal cap gains), pass-through vs C-corp double-taxation comparison, and the value of
4// DEFERRING a tax bill (compound growth on the retained tax). Pure, i64 (cents/bps/years). AI drafts + MODELS;
5// a licensed CPA/attorney signs anything filed. license_tier: ORIGINAL
6import "nx_syscalls.nx"
7const TO_MAGIC_10000: i64 = 10000
8
9const TO_QSBS_MIN_YEARS: i64 = 5
10const TO_QSBS_FLOOR_CENTS: i64 = 1000000000 // $10,000,000 §1202 floor
11
12func to_max(a: i64, b: i64) -> i64 { if a > b { return a } return b }
13func to_min(a: i64, b: i64) -> i64 { if a < b { return a } return b }
14
15// §1202 QSBS exclusion (cents): qualifies AND held >=5yr -> exclude up to greater of $10M or 10x basis.
16func to_qsbs_exclusion(gain_cents: i64, basis_cents: i64, held_years: i64, qualifies: i64) -> i64 {
17 if qualifies != 1 { return 0 }
18 if held_years < TO_QSBS_MIN_YEARS { return 0 }
19 let cap: i64 = to_max(TO_QSBS_FLOOR_CENTS, 10*basis_cents)
20 return to_min(gain_cents, cap)
21}
22
23// federal cap-gains tax after applying an exclusion.
24func to_tax_after_qsbs(gain_cents: i64, excluded_cents: i64, rate_bps: i64) -> i64 {
25 var taxable: i64 = gain_cents - excluded_cents
26 if taxable < 0 { taxable = 0 }
27 return taxable * rate_bps / TO_MAGIC_10000
28}
29
30// pass-through (S-corp / LLC) tax = profit * individual rate.
31func to_passthrough_tax(profit_cents: i64, individual_rate_bps: i64) -> i64 { return profit_cents * individual_rate_bps / TO_MAGIC_10000 }
32
33// C-corp TOTAL tax = corporate tax + dividend tax on the paid-out remainder (the double taxation).
34func to_ccorp_total_tax(profit_cents: i64, corp_rate_bps: i64, div_rate_bps: i64, payout_bps: i64) -> i64 {
35 let corp_tax: i64 = profit_cents * corp_rate_bps / TO_MAGIC_10000
36 let after: i64 = profit_cents - corp_tax
37 let dividend: i64 = after * payout_bps / TO_MAGIC_10000
38 let div_tax: i64 = dividend * div_rate_bps / TO_MAGIC_10000
39 return corp_tax + div_tax
40}
41
42// value gained by DEFERRING a tax bill and investing it at rate_bps for `years` (compound). This is the "park it
43// and let it grow" advantage the big players use.
44func to_deferral_gain(tax_cents: i64, rate_bps: i64, years: i64) -> i64 {
45 var acc: i64 = tax_cents; var i: i64 = 0
46 while i < years { acc = acc * (TO_MAGIC_10000 + rate_bps) / TO_MAGIC_10000; i = i + 1 }
47 return acc - tax_cents
48}