Pub 225 Compliance

server/db.js

@@ -371,6 +371,18 @@ function initialize() {
       updated_at TEXT NOT NULL
     );
 
+    -- Short tax years (less than 12 months) prorate that year's MACRS depreciation, per company.
+    CREATE TABLE IF NOT EXISTS short_tax_years (
+      id INTEGER PRIMARY KEY AUTOINCREMENT,
+      entity_id INTEGER REFERENCES entities(id),
+      tax_year INTEGER NOT NULL,
+      months REAL NOT NULL DEFAULT 12,
+      note TEXT,
+      updated_by INTEGER REFERENCES users(id),
+      updated_at TEXT NOT NULL,
+      UNIQUE(entity_id, tax_year)
+    );
+
     -- §179 taxable-income limitation: per company+book+year entered income and computed carryover.
     CREATE TABLE IF NOT EXISTS section_179_carryover (
       id INTEGER PRIMARY KEY AUTOINCREMENT,
@@ -922,6 +934,12 @@ function migrate() {
   ensureColumn('disposals', 'ordinary_recapture', 'REAL NOT NULL DEFAULT 0');
   ensureColumn('disposals', 'section_1231_gain', 'REAL NOT NULL DEFAULT 0');
   ensureColumn('disposals', 'unrecaptured_1250_gain', 'REAL NOT NULL DEFAULT 0');
+  // Farm-property recapture inputs (IRS Pub 225): §175 soil/water conservation deductions (§1252) and
+  // §126 excluded cost-sharing payments (§1255), with the computed recapture stored on disposals.
+  ensureColumn('assets', 'soil_water_deductions', 'REAL NOT NULL DEFAULT 0');
+  ensureColumn('assets', 'cost_sharing_excluded', 'REAL NOT NULL DEFAULT 0');
+  ensureColumn('disposals', 'section_1252_recapture', 'REAL NOT NULL DEFAULT 0');
+  ensureColumn('disposals', 'section_1255_recapture', 'REAL NOT NULL DEFAULT 0');
   // Refresh stale §179 limits seeded before the 2025 OBBBA increase (only touch the old seed values,
   // never a figure an administrator has deliberately raised). 2026 per IRS Pub 946 (2025 ed.).
   run('UPDATE section_179_limits SET base_limit = 2500000, phaseout_threshold = 4000000 WHERE tax_year = 2025 AND base_limit < 2000000');