US frame partnership/S-corp income is nonpassive-only: the donor builds it from E25980-E25960 + E26190-E26180, not line 32 (E26270) #1239

PE-US means partnership_s_corp_income to be the Schedule E line 32 total. passive_partnership_s_corp_income is documented as "the section 469 passive subset of partnership_s_corp_income".

The processed PUF donor builds the column from the nonpassive fields only. policyengine-us-data datasets/puf/puf.py:

# Schedule E active S-Corp income
s_corp_income = puf.E26190 - puf.E26180
# Schedule E active partnership income
partnership_income = puf.E25980 - puf.E25960
puf["partnership_s_corp_income"] = s_corp_income + partnership_income

Microcosm's fallback in us_runtime/puf_support.py (_person_source_values) reads the same fields. Neither uses E26270, the line-32 total that includes passive income (the partnership passive fields E25940/E25920 and their S-corp counterparts).

Effect on the certified Route A release, before calibration:

Consequences:

• Calibration triples the carriers. Calibration meets the HT2 line-32 targets by roughly tripling the weight on nonpassive carriers. That holds both before and after HT2 and CD business, partnership and rental 'net income (less loss)' columns calibrate positive-part model concepts #1228 / Bind Historic Table 2 and district-file business, partnership and rental 'net income (less loss)' rows to signed model concepts #1230.
• Populate passive_partnership_s_corp_income (NIIT passive pass-through leg, pe-us#9306): SCF non-active-business shape, SOI/8960 level #722 would compound the gap. Its plan assigns a passive share of partnership_s_corp_income; a passive share of a nonpassive-only total would be wrong twice.
• Downstream consumers of the column: NIIT, QBI and AGI composition.

To decide:

• whether the donor should carry E26270 (or nonpassive plus passive) as partnership_s_corp_income;
• whether to set passive_partnership_s_corp_income from the PUF passive fields directly, which may supersede Populate passive_partnership_s_corp_income (NIIT passive pass-through leg, pe-us#9306): SCF non-active-business shape, SOI/8960 level #722's anchored-prior design for the PUF channel;
• what that does to the line-32 targets and NIIT.