Factagora

For U.S. CPA firms and tax teams

Tax rules change backwards. Your answers should keep up.

Factagora for Tax is a time-aware fact layer for U.S. CPA firms and tax teams. Ask as of any date, see what replaced what, and find the past answers a change touched.

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Factagora/Tax rules 2025–2026Simplified example

What changed for bonus depreciation, and since when?

The rate went from 40% to 100%. P.L. 119-21 restored 100% for property acquired after Jan 19, 2025F1, replacing the 40% rate for that propertyF2

Facts the answer cited2 of 24
F1100% for property acquired after Jan 19, 2025IRS Pub. 946 (2025) · p. 1 · applies from Jan 20, 2025
F240% for property acquired after Sep 27, 2017 and placed in service in 2025Replaced for property acquired after Jan 19, 2025IRS Pub. 946 (2024) · p. 2Replaced
As reported

Features

What your tax team gets

  • 01

    Answers as of any date

    Ask about a purchase, a filing or a tax year, and get the rule in force then.

    As of Mar 15, 2025Rule then: 40% for property placed in service in 2025

    No more rebuilding last year’s rule from memory.

  • 02

    What replaced what

    See which rule replaced which, and the law behind the change.

    40% bonus depreciationReplaced by P.L. 119-21 for property acquired after Jan 19, 2025

    See the change without reading two documents side by side.

  • 03

    Every answer cited

    Each answer shows the document, the page and the date the rule applies from.

    IRS Publication 946 (2025) · p. 1Applies from Jan 20, 2025

    Drop it into a client memo as it is.

  • 04

    Past answers flagged

    When a rule changes, see which of your past answers it touched.

    Client A · equipment purchase memoSent Mar 15, 2025Review

    Find the exposure before the client does.

How it works · TCKG

How Factagora solves it

Your client acquired equipment on February 10, 2025. What bonus depreciation rate applies? The honest answer depends on a law that did not exist yet.

  1. Dec 22, 2017

    Bonus rate 40%

    TCJA · announced Dec 22, 2017

  2. Mar 15, 2025

    Client A advice: 40%

    Sent Mar 15, 2025

  3. Jul 4, 2025

    Bonus rate 100%

    OBBBA signed · In force from Jan 20, 2025 (retroactive)

  4. Client A advice needs an update
Result · same question, two answers

What bonus depreciation rate applies to equipment acquired on Feb 10, 2025?

AI search + date filterOut of date

“40% bonus depreciation”

Misses the retroactive law, and nothing flags it.

FactagoraCurrent rule

“100% bonus depreciation”

Knows the July law changed the rate for property acquired after Jan 19.

And it flags which of your past answers that change touched.

SourcesIRS Publication 946 (2025)Public Law 119-21 (OBBBA)
  1. 01Two dates on every ruleEach rule is stored with when it was announced and when it applies from. The July law applies from Jan 20.
  2. 02Linked to what it replacedThe new rule is linked to the 40% rule it replaced, and to the law behind the change.
  3. 03Answered as of your dateAsk about Feb 10, and Factagora reads the rule in force that day, as it stands now, and answers 100%.
  4. 04Past answers flaggedAdvice that relied on the 40% rule is marked for review.

In practice

When your team needs the answer as of a date

Four moments, with the question your team would type.

  • 01Amended returns

    Before you amend a return

    Get the rule that applied for that tax year, not just today’s rule.

    What was the bonus depreciation rate for equipment placed in service in June 2024?
  • 02Notices

    When a notice arrives

    See the rule as it stood when you filed, and what changed after.

    For a 2024 return filed on April 15, 2025, what was the 1099-K threshold then, and has it changed since?
  • 03Past memos

    Before you reuse a past memo

    Check whether the rule behind it still applies.

    Does the Section 174 treatment in our 2023 memo still apply to domestic research costs?
  • 04What changed

    When a client asks what changed

    See which rule replaced which, and the law behind it.

    What replaced the 2024 mileage rate, and from when?

Your own work, in the same ledger

Not just the law. What your firm decided about it.

Your memos, workpapers and past positions go into the same graph, dated the same way. The rule and your reading of it, side by side.

  • Your past positions, dated

    Every decision your firm made, stored with the rule that applied, the date it held, and the documents behind it. When the person who made the call is not around, the reasoning still is.

    • Source fact
    • Staff judgment
    • AI estimate
    • Confirmed outcome
  • Rule-change alerts

    When a rule changes, see which of your past positions it touches, before a client asks.

    2023 memo · Section 174 capitalizationStaff judgment · Sep 12, 2023
    Rule changed: §174A, 2025Domestic research costs can be expensed againReview

Data and security

How is client data protected?

Client files are the main reason firms hesitate to adopt AI. So client data stays inside your organization. Answers are grounded in stored rules rather than a model’s memory, collections are isolated by organization, and changes are logged.

Security details
  • 01
    Grounded in rules, not a model’s memoryWorks with the AI model you already use. Answers come from stored rules and your documents.
  • 02
    Isolated by organizationEvery collection belongs to one organization. People outside it can’t even see that it exists.
  • 03
    Roles and audit logOwners, admins and members. Uploads, invites, keys and role changes are recorded with who did it.
  • 04
    A named engineerSupport from a named engineer who knows your data.

Comparison

How is Factagora different from AI search?

AI search finds similar text, and a date filter only narrows which text gets searched. Factagora stores when each rule was announced, when it applies and what replaced it, so a retroactive change doesn’t slip through.

  • The rule in force on a past date

    AI search (RAG)
    Looks at the latest version only
    AI search + date filter
    Searches only text published before that date
    Factagora
    The rule in force on that date, with its source

  • A rule changed retroactively (OBBBA: 40% → 100%)

    AI search (RAG)
    Doesn’t link the old rule to the new one
    AI search + date filter
    Can miss the retroactive law
    Factagora
    Answers 100%, with the law that changed it

  • What replaced a rule, and why

    AI search (RAG)
    Can’t tell what replaced what
    AI search + date filter
    Can’t tell what replaced what
    Factagora
    Linked to the law or ruling behind the change

  • Past answers a change affects

    AI search (RAG)
    Only answers your next question
    AI search + date filter
    Only answers your next question
    Factagora
    Flagged for review

FAQ

Questions tax teams ask first

A date filter only narrows which text gets searched, so it can miss a rule that was changed retroactively. Factagora stores each rule with when it was announced, when it applies and what replaced it, so it answers with the rule in force on the date you ask about.

It stays inside your organization. Collections are isolated by organization, so people outside it can’t see them, and uploads, invites, keys and role changes are logged. Answers are grounded in stored rules and your documents, not a model’s memory. The security page has the details.

Factagora maintains a public tax-law ledger for federal, California and Texas, updated daily. Outside those, Factagora works over the authority your firm already holds: your memos, workpapers and filed notices, dated and linked the same way.

No. Factagora sits on top of the AI model, documents and search you already use, from any vendor. It adds the date, the rule in force and the source to each answer.

Each answer lists the facts and documents it used, and the date each one held.

Request a demo and tell us about your team. We’ll walk through the questions you get every season.

Bring your toughest question. See the rule that applied.

Tell us about your firm. We’ll get back to you to set up a time.