{
  "tool_id": "art-759-iso-amt-exposure-modeler",
  "kernel_id": "art-759-iso-amt-exposure-modeler",
  "display_name": "ISO AMT Exposure Modeler",
  "tool_version": "1.0.0",
  "mandate_type": "consumer_finance",
  "purpose": "AMT liability from an ISO exercise spread using the 2026 exemption amounts and phase-out thresholds, ported from ApexLogics Apex #109 (AL-116). For shares, strike price, FMV at exercise, ordinary income, other AMT preference items and a single/mfj filing status, the node computes the ISO spread (an AMT preference under IRC sec. 56(b)(3)), AMTI, the phased-out exemption (90100/140200 reduced by 25 percent above 500000/1000000), tentative minimum tax at 26/28 percent split at the 244500 breakpoint, the regular-tax comparison over the 2026 Rev. Proc. 2025-32 brackets, the AMT owed as the excess of TMT over regular tax, the credit generated, the maximum shares exercisable without triggering AMT (fixed 60-iteration binary search over 0..shares x 10) and a 5-step exercise-quantity scenario ladder. Unknown filing_status or a non-finite input is refused with a named code, never a silent guess. Apex folds MFS into its single option and models the credit as the full AMT owed; both are Apex-value-kept report items (payload DIFFERS.md D2, D6), flagged in the kernel, never silently diverged.",
  "control_description": "AMT liability from an ISO exercise spread using the 2026 exemption amounts and phase-out thresholds, ported from ApexLogics Apex #109 (AL-116). For shares, strike price, FMV at exercise, ordinary income, other AMT preference items and a single/mfj filing status, the node computes the ISO spread (an AMT preference under IRC sec. 56(b)(3)), AMTI, the phased-out exemption (90100/140200 reduced by 25 percent above 500000/1000000), tentative minimum tax at 26/28 percent split at the 244500 breakpoint, the regular-tax comparison over the 2026 Rev. Proc. 2025-32 brackets, the AMT owed as the excess of TMT over regular tax, the credit generated, the maximum shares exercisable without triggering AMT (fixed 60-iteration binary search over 0..shares x 10) and a 5-step exercise-quantity scenario ladder. Unknown filing_status or a non-finite input is refused with a named code, never a silent guess. Apex folds MFS into its single option and models the credit as the full AMT owed; both are Apex-value-kept report items (payload DIFFERS.md D2, D6), flagged in the kernel, never silently diverged.",
  "declared_inputs": [],
  "declared_outputs": [],
  "kernel_digest": "sha256:6eb30e06eba956f9ebbc925b4a3b22f0fd51fbaec98dfe7e8715737891ae317c",
  "trust_label": "deferred: deterministic source published, zkVM proof not yet generated; New gpu:false node, art-759-iso-amt-exposure-modeler, built 2026-10-19 (APEX-PORT-109-LAND-1). Fixed-bracket table walk and a binary search with a constant 60-iteration bound; no digest inside compute(), no transcendentals, no iteration bound taken from policy_parameters; expected FAST on GPU-CYCLE-PREFLIGHT-1 static pre-screen. standards_basis is not_applicable: the node ports the Apex page s own planning model; the tax constants it uses are the 2026 adjusted figures from Rev. Proc. 2025-32 quoted in the payload CITES.md, carried as MATCH records in payload DIFFERS.md rather than as a standards conformance claim.",
  "data_vintage": "2026-10-21",
  "last_validated": "2026-10-21",
  "conformance_fixtures_vendored": true,
  "compute_proof_ready": "deferred",
  "wave": 134,
  "source_url": "https://ainumbers.co/chaingraph/art-759-iso-amt-exposure-modeler.html",
  "generated_at": "2026-10-22T04:37:54.962Z"
}