{
      "tool_id": "art-299-aca-esrp-exposure",
      "tool_version": "1.0.0",
      "display_name": "ACA Employer Shared Responsibility Payment Exposure Calculator",
      "mcp_name": "compute_esrp_exposure",
      "mandate_type": "compliance_mandate",
      "wave": 48,
      "gpu": false,
      "url": "https://ainumbers.co/chaingraph/art-299-aca-esrp-exposure.html",
      "description": "Compute proposed IRC 4980H(a) (\"no offer to 95%\") and 4980H(b) (\"unaffordable / not minimum value\") Employer Shared Responsibility Payment exposure from supplied full-time-employee counts, minimum-essential-coverage offer counts, and PTC-triggering employee counts, using the version-pinned 2026 per-employee penalty amounts ($3,340 (a) / $5,010 (b) annual, IRS Rev. Proc. 2025-26). Returns the controlling penalty and monthly breakdown. Exposure math only, not a determination that an assessment is owed. Feeds the terminal aca-226j-response-composer receipt. Zero network, zero PII.",
      "input_schema_ref": "chaingraph/art-299-aca-esrp-exposure.html#manifest",
      "deadline": null,
      "deadline_note": "2026 4980H(a)/(b) annual penalty amounts confirmed via IRS Rev. Proc. 2025-26",
      "consumes": [
        "art-298-aca-affordability-safe-harbor"
      ],
      "feeds": [
        "art-300-aca-226j-response-evidence-pack"
      ],
      "status": "live",
      "conformance_fixtures": true,
      "compute_capability": "server",
      "compute_images": [{"system":"sha256-source","image_id":"sha256:d07a15cc7c7b3da43db92b15595249dcb3e8a81ca73d2e0144172de35b6e410e","valid_from":"2026-07-10"},{"system":"risc0","image_id":"sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6","valid_from":"2026-06-28"}],
      "compute_proof": {
        "type": "ZkVmReceipt",
        "system": "risc0",
        "receiptFormat": "groth16-bn254",
        "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
        "seal": "JIM9Z0nTznA9/mAJ5io7a/ct2+XQjgb1+9Wg4gH6xR8FOENGqAJ1um5boRtqxla9KTr6gdy9vddxmcvjQZIezQdHlE4YGCZP3byRhyKourqSHqP0BjhKbVvmBrmjT4gPBqlv4Ce2tAHZQYMQV4CijzbbooFR2zEgIc7yK/kszEEmbTxklmOCKK37zatjU6O5vkuzjIkwB7f4+XsWj0wkpRHcJLTM2XttC/riNKKsWjkSbblAjZVvE3S99wC/ED5SK3v8Jxn/5JiaUR57qH9r3iAFJyu9z4JyI4R2fw2V8oAsiLyyhCVVkix+xj3+/U5f+TdeDIbnjXd4L2lAhQSNxg==",
        "journal": {
          "chaingraph_version": "0.4.0",
          "kernel_digest": "sha256:d07a15cc7c7b3da43db92b15595249dcb3e8a81ca73d2e0144172de35b6e410e",
          "output": {
            "a_applicable": true,
            "a_exposure_annual": 567800,
            "a_monthly_per_employee": 278.3333333333333,
            "b_applicable": false,
            "b_exposure_annual": 25050,
            "b_monthly_per_employee": 417.5,
            "controlling_exposure_annual": 567800,
            "controlling_penalty": "a",
            "coverage_offer_rate": 0.75,
            "error": null,
            "offer_rate_threshold": 0.95,
            "tax_year": "2026"
          }
        }
      },
      "export_capability": [
        "json",
        "vc"
      ]
    }