Coverage-rule registry (CE1)

data/external/income_resources_ce1/assemble_registry.py

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+"""Assemble CE1 research fragments; verify source hashes before writing JSON.
+
+Run with the clone's virtual-environment Python from the repository root.
+The fragments retain the research work split; coverage_rules.json is the
+single runtime input. This script fetches nothing.
+"""
+
+import json
+from pathlib import Path
+
+from populace_dynamics.income_resources.coverage_rules import (
+    CAPTURE_DIRECTORY,
+    SCHEMA_VERSION,
+    CoverageRegistry,
+)
+
+
+def build(root: Path | None = None) -> str:
+    """Validate fragments and return the complete canonical registry text."""
+    root = Path(root) if root is not None else Path(__file__).resolve().parent
+
+    def read(name):
+        return json.loads((root / name).read_text())
+
+    rules = []
+    for name in (
+        "government_rules.json",
+        "se_rules.json",
+        "other_rules.json",
+        "se_modifier_rules.json",
+    ):
+        rules.extend(read(name))
+    thresholds = []
+    for name in (
+        "thresholds_government.json",
+        "thresholds_se.json",
+        "thresholds_other.json",
+    ):
+        thresholds.extend(read(name))
+    ret = read("earnings_test_root.json")
+    ret["self_employment_guidance"] = read("earnings_test_se.json")
+    ret["historical_research"] = read("ret_history_government.json")
+    ret["definition_modifier_research"] = read("ret_history_modifiers.json")
+    raw = {
+        "schema_version": SCHEMA_VERSION,
+        "income_years": [1968, 2026],
+        "rules": rules,
+        "thresholds": thresholds,
+        "earnings_test": ret,
+        "table_definitions": read("table_definitions_root.json"),
+        "scope_status": "partial_statutory_registry_open_histories_refuse",
+        "design": "docs/design/covered_earnings_v2.md",
+        "rare_exclusion_ruling": "open_no_reading_selected",
+        "open_questions": [
+            {"rule_id": rule["rule_id"], "reason": rule["open_reason"]}
+            for rule in sorted(rules, key=lambda row: row["rule_id"])
+            if rule["open_reason"]
+        ],
+    }
+    return CoverageRegistry.from_dict(
+        raw, capture_root=CAPTURE_DIRECTORY
+    ).to_json()
+
+
+def main():
+    root = Path(__file__).resolve().parent
+    (root / "coverage_rules.json").write_text(build(), encoding="utf-8")
+
+
+if __name__ == "__main__":
+    main()

data/external/income_resources_ce1/earnings_test_root.json

@@ -0,0 +1,153 @@
+{
+  "status": "current_text_verified_historical_effective_dates_open",
+  "citations": [
+    {
+      "capture": "lii_42usc403.html",
+      "sha256": "089ec01fbef104c50892cc9097a12a5a259d3b58c0f335a16f6d67f0021df41a",
+      "authority": "42 U.S.C.403(f)(5), assignment-pinned current text and amendment notes",
+      "location": "(f)(5)(A)\u2013(E); amendment notes 1965, 1980, 1983, 1989, 1990"
+    },
+    {
+      "capture": "lii_42_409.html",
+      "sha256": "d37ce452924c0d10f48af5b2c8cbb96d6692c529dc633a927092af90db69107b",
+      "authority": "42 U.S.C. 409(a), text captured 2026-10-24",
+      "location": "(a)(1),(6)(B),(6)(C),(7)(B),(8)"
+    }
+  ],
+  "income_year_support": [
+    1968,
+    2026
+  ],
+  "historical_refusal": "Current concept is documented; historical \u00a7403(f)(5) effective-date reconstruction is incomplete. Do not apply current text to earlier income years by assumption.",
+  "earnings_equation": "wages_for_services_in_year + net_earnings_from_self_employment - net_loss_from_self_employment",
+  "self_employment": {
+    "reference": "42 U.S.C.411",
+    "disregarded_trade_or_business_exclusions": [
+      "411(c)(1)",
+      "411(c)(4)",
+      "411(c)(5)"
+    ],
+    "thresholds_apply": false,
+    "reason": "411(b)(2) and(i)(2) define self-employment income;403(f)(5)(B) uses net earnings/net loss.",
+    "church_employee_income": "411(i)(1) includes gross church employee income with no deductions and excludes it and associated deductions from the other unit. \u00a7411(a)(11) remains applicable after that separation (\u00a7411(i)(3)); RET factor exceptions in POMS are recorded separately."
+  },
+  "disregarded_wage_limits": [
+    {
+      "paragraph": "409(a)(1)",
+      "concept": "annual contribution and benefit maximum",
+      "component_threshold": false,
+      "aggregation": "person_year"
+    },
+    {
+      "paragraph": "409(a)(6)(B)",
+      "concept": "domestic cash remuneration threshold",
+      "component_threshold": true,
+      "aggregation": "employer_employee_year"
+    },
+    {
+      "paragraph": "409(a)(6)(C)",
+      "concept": "casual nonbusiness cash remuneration threshold",
+      "component_threshold": true,
+      "aggregation": "employer_employee_year"
+    },
+    {
+      "paragraph": "409(a)(7)(B)",
+      "concept": "agricultural cash remuneration gates",
+      "component_threshold": true,
+      "aggregation": "employer_employee_year_or_employer_year"
+    },
+    {
+      "paragraph": "409(a)(8)",
+      "concept": "statutory homeworker cash remuneration threshold",
+      "component_threshold": true,
+      "aggregation": "employer_employee_year"
+    }
+  ],
+  "deeming_rule": {
+    "required_conditions": [
+      {
+        "condition_id": "service_location_and_employee_status",
+        "fact_names": [
+          "employee_self_or_mixed",
+          "place_of_work",
+          "active_us_military_service"
+        ],
+        "test": "Employee service within the United States, or service outside the United States in active United States military or naval service."
+      },
+      {
+        "condition_id": "no_self_employment_double_count",
+        "fact_names": [
+          "remuneration_in_self_employment"
+        ],
+        "test": "Remuneration is not includible in net earnings or net loss from self-employment."
+      }
+    ],
+    "connective": "both",
+    "citation": {
+      "capture": "lii_42usc403.html",
+      "sha256": "089ec01fbef104c50892cc9097a12a5a259d3b58c0f335a16f6d67f0021df41a",
+      "authority": "42 U.S.C.403(f)(5)(C)",
+      "location": "(f)(5)(C), first sentence",
+      "quote": "shall be deemed to be employment as so defined if the remuneration for such services is not includible"
+    }
+  },
+  "retirement_exclusions": [
+    "403(f)(5)(C)(i): payment on account of retirement, including employer insurance,annuity or fund payments to employee/dependents",
+    "403(f)(5)(C)(ii): employer payments on/after termination because of retirement after plan-specified age"
+  ],
+  "gross_income_exclusions_D": [
+    {
+      "clause": "403(f)(5)(D)(i)",
+      "conditions": [
+        "attained statutory retirement age by last day of taxable year",
+        "royalties from copyright/patent obtained before taxable year of attaining that age",
+        "property created by own personal effort",
+        "facts shown to satisfaction of Commissioner"
+      ],
+      "excluded": "such royalties"
+    },
+    {
+      "clause": "403(f)(5)(D)(ii)",
+      "conditions": [
+        "entitled to title II benefits other than disability insurance or disabled-child benefits",
+        "receipt in year after initial entitlement year",
+        "income not attributable to services after initial entitlement month",
+        "facts shown to satisfaction of Commissioner"
+      ],
+      "excluded": "such other income"
+    }
+  ],
+  "timing_E": "Corporate-director net earnings are deemed derived/received when services performed, regardless of later receipt; exception where paid and received before that service year.",
+  "history_locators": [
+    {
+      "year": 1965,
+      "act": "P.L.89-97\u00a7325(a)",
+      "change": "added(D) royalty exclusion"
+    },
+    {
+      "year": 1980,
+      "act": "P.L.96-473\u00a73(a)",
+      "change": "expanded(D) to other deferred income"
+    },
+    {
+      "year": 1983,
+      "act": "P.L.98-21\u00a7324(c)(4)",
+      "change": "added special retirement wage exclusions"
+    },
+    {
+      "year": 1989,
+      "act": "P.L.101-239\u00a710208(d)(2)",
+      "change": "renumbered 409 cross references"
+    },
+    {
+      "year": 1990,
+      "act": "P.L.101-508\u00a75123(a)",
+      "change": "moved director timing sentence from 411(a) to 403(f)(5)(E)"
+    }
+  ],
+  "refusal_reasons": [
+    "RET_WAGE_ELIGIBILITY_UNRESOLVED",
+    "RET_REMUNERATION_TYPE_UNRESOLVED",
+    "RET_SE_FACTS_UNRESOLVED"
+  ]
+}

data/external/income_resources_ce1/earnings_test_se.json

@@ -0,0 +1,172 @@
+{
+  "church_employee_income": {
+    "cap_applied_for_RET": false,
+    "church_100_floor_applied_for_RET": false,
+    "eligible_concept": "gross church employee income under 411(i), unreduced by business expenses; then 411(a)(11) deduction where applicable",
+    "ordinary_losses_offset_church_unit": false,
+    "other_400_floor_applied_for_RET": false,
+    "threshold_reason": "403(f)(5)(B) uses net earnings/net loss, not 411(b) self-employment income",
+    "historical_1984_1985": {
+      "rule_id": "se_units_1984_1985",
+      "ordinary_losses_may_offset_qualifying_church_remuneration": true,
+      "coverage_floor_cases_not_RET_floors": true,
+      "RET_dependency_status": "historical 403(f)(5) reconstruction remains subject to the registry concept accessor refusals"
+    }
+  },
+  "citations": [
+    {
+      "authority": "42 USC 403(f)(5)",
+      "capture": "lii_42usc403.html",
+      "location": "403(f)(5)(A), (B), (D)",
+      "sha256": "089ec01fbef104c50892cc9097a12a5a259d3b58c0f335a16f6d67f0021df41a"
+    },
+    {
+      "authority": "42 USC 411",
+      "capture": "lii_42_411.html",
+      "location": "411(a)(11), (b)(2), (i)",
+      "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984"
+    },
+    {
+      "authority": "SSA POMS RS 02505.055",
+      "capture": "poms_rs_02505055.html",
+      "location": "B.1 How to Count NESE; B.4 How to Count Net Loss",
+      "sha256": "46ca096b43003f1ec3c6c999276e8018feac633dd6b9caba16644cbe3523fb89"
+    }
+  ],
+  "concept_id": "ret_self_employment_earnings",
+  "factor_history": [
+    {
+      "citation": {
+        "authority": "Public Law 98-21",
+        "capture": "govinfo_statute97_pg65_extract.pdf",
+        "location": "124(c)(3), (d)(2):411(a)(11) deduction begins taxable years after 1989",
+        "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad"
+      },
+      "effective_end": "1989-12-31",
+      "effective_start": "1968-01-01",
+      "negative_net_loss_factor": {
+        "denominator": 1,
+        "numerator": 1
+      },
+      "positive_profit_factor": {
+        "denominator": 1,
+        "numerator": 1
+      }
+    },
+    {
+      "citation": {
+        "authority": "SSA POMS RS 02505.055",
+        "capture": "poms_rs_02505055.html",
+        "location": "B.1, B.4",
+        "sha256": "46ca096b43003f1ec3c6c999276e8018feac633dd6b9caba16644cbe3523fb89"
+      },
+      "effective_end": "2026-12-31",
+      "effective_start": "1990-01-01",
+      "negative_net_loss_factor": {
+        "denominator": 1,
+        "numerator": 1
+      },
+      "positive_profit_factor": {
+        "denominator": 10000,
+        "numerator": 9235
+      },
+      "below_400_named_options": [
+        {
+          "citation": {
+            "authority": "42 USC 411",
+            "capture": "lii_42_411.html",
+            "location": "411(a)(11), 411(b)(2)",
+            "sha256": "2c46b53b2037a825ef51fb20d189049d852165eecc0d116e6d1fd852c8803984"
+          },
+          "description": "Read 411(a)(11) deduction as applying to positive net earnings regardless of the separate 411(b)(2) self-employment-income floor; design 2.3 states the 400 floor does not apply to RET.",
+          "name": "411_a_11_uniform_positive_profit_factor"
+        },
+        {
+          "citation": {
+            "authority": "SSA POMS RS 02505.055",
+            "capture": "poms_rs_02505055.html",
+            "location": "B.1",
+            "sha256": "46ca096b43003f1ec3c6c999276e8018feac633dd6b9caba16644cbe3523fb89"
+          },
+          "description": "POMS says deduction is not applied when resulting amount is less than 400; actual net profit is earnings for deduction purposes.",
+          "name": "poms_below_400_unreduced_profit",
+          "quote": "However, the deduction is not applied to net profit when the resulting amount is less than $400. In this case the actual new profit is the earnings for deduction purposes."
+        }
+      ]
+    }
+  ],
+  "ministerial_service": {
+    "1402_e_exempt_earnings_still_RET_net_earnings": true,
+    "ignore_trade_or_business_exclusions": [
+      "411(c)(1)",
+      "411(c)(4)",
+      "411(c)(5)"
+    ],
+    "religious_sect_411_c_6_exclusion": "not among exceptions waived by 403(f)(5)(B)(i); establish underlying facts"
+  },
+  "reference_years": "income/taxable years, never interview years",
+  "rounding": {
+    "RET_deduction_rounding": "POMS B.1 says round SEI to next lowest dollar when applying deductions under earnings test; do not infer intermediate component rounding",
+    "coverage_base_factor_rounding": "none prescribed in 411(a)(11); exact rational arithmetic",
+    "earnings_record_posting_rounding": {
+      "citation": {
+        "authority": "SSA POMS RM03846.035",
+        "capture": "poms_rm_03846035.html",
+        "location": "introductory paragraphs and A-B",
+        "sha256": "746364a9dbe3c128bca49c52fef1badb5a747ab8b823576e6cd04184a4d4681f"
+      },
+      "processing_effective_date": "1969-08-01",
+      "rule": "Calendar-year SEI established/adjusted is increased to next higher dollar except maximum; an earnings-record posting convention, not automatically coverage-base arithmetic"
+    }
+  },
+  "source_disagreements": [
+    {
+      "named_options": [
+        "411_a_11_uniform_positive_profit_factor",
+        "poms_below_400_unreduced_profit"
+      ],
+      "question": "RET_FACTOR_BELOW_400",
+      "status": "open_no_choice"
+    },
+    {
+      "named_options": [
+        {
+          "name": "Social_Security_Amendments_of_1983",
+          "status": "operational_primary_source",
+          "citation": {
+            "capture": "govinfo_statute97_pg65_extract.pdf",
+            "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad",
+            "authority": "Public Law 98-21, Social Security Amendments of 1983",
+            "location": "section 124(c)(3), 97 Stat 90; section 124(d)(2), 97 Stat 91"
+          }
+        },
+        {
+          "name": "POMS_OBRA_1989_label",
+          "status": "incorrect_guidance_label_retained",
+          "citation": {
+            "authority": "SSA POMS RS 01803.001",
+            "capture": "poms_rs_01803001.html",
+            "location": "policy paragraph",
+            "sha256": "cf33240a5532ef036077fffd9c3933dbd5b68d59f7a1525fb89e88e069d07ccb"
+          }
+        }
+      ],
+      "question": "POMS_RS01803001_ACT_LABEL",
+      "status": "resolved_by_primary_amending_act",
+      "citation": {
+        "authority": "SSA POMS RS 01803.001",
+        "capture": "poms_rs_01803001.html",
+        "location": "policy paragraph",
+        "sha256": "cf33240a5532ef036077fffd9c3933dbd5b68d59f7a1525fb89e88e069d07ccb"
+      },
+      "description": "POMS RS 01803.001 calls the deduction legislation OBRA 1989 but prints Public Law 98-21; actual Public Law 98-21 section 124(c)(3), (d)(2) amended 411 and made deduction effective 1990. Keep primary statutory citation.",
+      "operational_option": "Social_Security_Amendments_of_1983",
+      "resolution_citation": {
+        "capture": "govinfo_statute97_pg65_extract.pdf",
+        "sha256": "82029ba2e3610684e05e6b31f4a96586db4b723713ef3ed09741e68e9401dfad",
+        "authority": "Public Law 98-21, Social Security Amendments of 1983",
+        "location": "section 124(c)(3), 97 Stat 90; section 124(d)(2), 97 Stat 91"
+      }
+    }
+  ]
+}