diff --git a/changelog.d/source-conflict-candidates-federal-ak-hi.changed.md b/changelog.d/source-conflict-candidates-federal-ak-hi.changed.md
new file mode 100644
index 00000000000..8ca98b9f041
--- /dev/null
+++ b/changelog.d/source-conflict-candidates-federal-ak-hi.changed.md
@@ -0,0 +1 @@
+Point the federal and Alaska to Hawaii source-conflict candidates whose pull requests have merged at their code on main, and add candidates for conflicts that code records.
diff --git a/source_conflicts/candidates.yaml b/source_conflicts/candidates.yaml
index 4b9945bc882..cd519ad3cfa 100644
--- a/source_conflicts/candidates.yaml
+++ b/source_conflicts/candidates.yaml
@@ -29,7 +29,8 @@ candidates:
   readings:
     statute: The federal effective date is 2025-07-04.
     other: Alaska applies the changes from 2025-11-01.
-  example: In August 2025, PR 10299 applies the changes in Alaska as well as Texas.
+  example: In August 2025, the changes apply in Alaska as in Texas under the statute, which PE-US follows, but not
+    under Alaska's November 1, 2025 date.
   pe_us:
     follows: statute
     code:
@@ -39,10 +40,11 @@ candidates:
     - https://github.com/PolicyEngine/policyengine-us/pull/8861
     - https://github.com/PolicyEngine/policyengine-us/pull/10299
   state: unreviewed
-  note: PR 10299 adopts the July 4, 2025 enactment date, consistent with FNS; the change is in flight. Section 10102
-    has no later effective date. A 7 U.S.C. 2015(o)(7) good-faith exemption requires a state request and a federal
-    determination; none covering July through October 2025 was found. Alaska's separately modeled good-faith window
-    starts November 1, 2025, and its area waivers and retained exceptions are unchanged.
+  note: 'PE-US follows the statute: since #10299 Alaska''s HR1 toggle is true from July 4, 2025, and the parameter''s
+    comment says section 10102 has no later effective date, that USDA applies the amended exceptions from enactment,
+    and that no authority for a statewide delay before Alaska''s November 1, 2025 good-faith exemption was found
+    (hr1_in_effect.yaml, is_snap_abawd_hr1_in_effect.py). The good-faith window is modeled separately, through the
+    waived areas and the retained pre-HR1 exceptions.'
 - id: us-al:federal-tax-deduction-credit-list
   program: income-tax
   years:
@@ -86,10 +88,10 @@ candidates:
   sources:
   - kind: statute
     citation: Code of Ala. §40-18-25(b)
-    url: null
+    url: https://alison.legislature.state.al.us/code-of-alabama?section=40-18-25
   - kind: regulation
     citation: Ala. Admin. Code r. 810-3-25-.11
-    url: null
+    url: https://admincode.legislature.state.al.us/administrative-code/810-3-25
   - kind: instructions
     citation: 2025 Alabama Form 40 booklet p.24, citing r. 810-3-25-.05(8)(b)
     url: https://www.revenue.alabama.gov/wp-content/uploads/2026/01/25f40bk.pdf#page=24
@@ -100,12 +102,15 @@ candidates:
       1, 2005.
   pe_us:
     follows: statute
-    code: []
+    code:
+    - policyengine_us/parameters/gov/states/al/tax/income/agi/gross_income_sources.yaml
+    - policyengine_us/variables/gov/states/al/tax/income/al_agi.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/10060
   state: unreviewed
-  note: 'Obtain direct statutory and current-rule citations and identify booklet editions repeating the obsolete
-    restriction. Code not yet on main: gov.states.al.tax.income.agi.gross_income_sources.'
+  note: 'PE-US follows the statute and current rule: estate_income counts signed in Alabama gross income, so a beneficiary''s
+    loss passes through (gross_income_sources.yaml, read by al_agi.py). estate_income does not separate trusts from
+    estates. Identify booklet editions repeating the obsolete restriction.'
 - id: us-al:liheap-insurance-payments
   program: liheap
   years:
@@ -126,12 +131,15 @@ candidates:
     other: The plan leaves insurance payments made directly to the insured unchecked.
   pe_us:
     follows: unknown
-    code: []
+    code:
+    - policyengine_us/parameters/gov/states/al/adeca/liheap/income/sources/unearned.yaml
+    - policyengine_us/variables/gov/states/al/adeca/liheap/income/al_liheap_countable_income.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9967
   state: unreviewed
-  note: 'PE-US follows the manual; verify which modeled payments fall within the plan''s category. Code not yet
-    on main: al_liheap.'
+  note: The unearned income list cites manual sections 5.5-5.5.2 and has no insurance or annuity input of its own;
+    it counts pension_income, disability_benefits and workers_compensation (income/sources/unearned.yaml, al_liheap_countable_income.py).
+    Verify which modeled payments fall within the plan's category.
 - id: us-al:liheap-lump-sums-and-refunds
   program: liheap
   years:
@@ -152,12 +160,15 @@ candidates:
     other: The plan lists one-time lump sums including rebates, credits, lottery winnings and refund deposits.
   pe_us:
     follows: unknown
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/al/adeca/liheap/income/al_liheap_countable_income.py
+    - policyengine_us/parameters/gov/states/al/adeca/liheap/income/sources/unearned.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9967
   state: unreviewed
-  note: 'PE-US follows the manual; verify the lump-sum categories and gross-versus-net treatment. Code not yet on
-    main: al_liheap.'
+  note: 'PE-US follows the manual: gambling winnings count net of losses (al_liheap_countable_income.py), and the
+    unearned income list has no refund, rebate or other lump-sum input (income/sources/unearned.yaml). Verify the
+    lump-sum categories and gross-versus-net treatment.'
 - id: us-al:medicaid-parent-dependent-child-age
   program: medicaid
   years:
@@ -182,8 +193,9 @@ candidates:
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9213
   state: unreviewed
-  note: 'PE-US follows the administrative code; verify overlapping effective dates and any conflict before the cited
-    2023 code. Code not yet on main: dependent_child/age_limit.yaml.'
+  note: 'PE-US follows the administrative code: Alabama''s age limit is 19 from 2014 with no student condition,
+    and the file''s comment records the S25 conflict (age_limit.yaml). Verify overlapping effective dates and any
+    conflict before the cited 2023 code, since the model applies 19 from 2014.'
 - id: us-ar:casualty-loss-aggregate-agi-floor
   program: income-tax
   years:
@@ -207,12 +219,19 @@ candidates:
     other: The booklet says each loss must exceed 10% of AGI.
   pe_us:
     follows: statute
-    code: []
+    code:
+    - policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/casualty_loss/income_floor.yaml
+    - policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_casualty_loss_deduction_joint.py
+    - policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_casualty_loss_deduction_indiv.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9625
+    - https://github.com/PolicyEngine/policyengine-us/pull/9944
   state: unreviewed
-  note: 'The merged PR follows the statute and form; obtain the booklet citation and verify editions. Code not yet
-    on main: ar_casualty_loss_deduction_joint, ar_casualty_loss_deduction_indiv.'
+  note: 'PE-US follows the statute and form: one 10% floor applies to a return''s combined losses after the exclusion,
+    the couple''s total on a joint return and each spouse''s own losses when spouses file separately on one return
+    (ar_casualty_loss_deduction_joint.py, ar_casualty_loss_deduction_indiv.py, casualty_loss/income_floor.yaml).
+    The floor cites the AR3 line 18 instructions for 2015-2025; verify which editions require each loss to exceed
+    10% of AGI.'
 - id: us-ar:casualty-loss-status-four-spouse-floors
   program: income-tax
   years:
@@ -236,13 +255,18 @@ candidates:
     other: Apply one $100 reduction per event and one 10% floor per return.
   example: The supplied statutory calculation is ($12,000 − $100 − $3,000) + ($8,000 − $100 − $2,000) = $14,800.
   pe_us:
-    follows: conflicting-source
-    code: []
+    follows: statute
+    code:
+    - policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_casualty_loss_deduction_indiv.py
+    - policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/casualty_loss/exclusion.yaml
+    - policyengine_us/parameters/gov/states/ar/tax/income/deductions/itemized/casualty_loss/income_floor.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9944
   state: open
-  note: 'A decision was requested; the statute-first rule requires separate spouse reductions and floors after confirming
-    the adopted rule''s scope. Code not yet on main: ar_casualty_loss_deduction_indiv, ar_casualty_loss_deduction_joint.'
+  note: 'Changed by #9944: PE-US now follows the statute. For spouses filing separately on the same return, each
+    spouse''s loss is reduced by the $100 exclusion and then by 10% of that spouse''s Arkansas AGI; only joint-return
+    spouses count as one individual, and the input records one casualty per person (ar_casualty_loss_deduction_indiv.py,
+    casualty_loss/exclusion.yaml, casualty_loss/income_floor.yaml). Confirm the adopted rule''s scope.'
 - id: us-ar:claim-of-right-itemizer-requirement
   program: income-tax
   years:
@@ -321,12 +345,14 @@ candidates:
       as clarifying existing law.
   pe_us:
     follows: conflicting-source
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_gambling_loss_deduction.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9636
   state: ruled
-  note: 'The earlier ruling is undated and followed guidance; the October 2026 statute-first rule requires changing
-    the pre-2015 model treatment. Code not yet on main: ar_gambling_loss_deduction.'
+  note: 'PE-US follows DFA''s guidance: ar_gambling_loss_deduction has no 2015 start date, and its 2014 test deducts
+    losses up to winnings (ar_gambling_loss_deduction.py). The earlier ruling is undated and followed guidance;
+    the October 2026 statute-first rule requires changing the pre-2015 model treatment.'
 - id: us-ar:income-tax-above-table-formula
   program: income-tax
   years:
@@ -360,13 +386,15 @@ candidates:
     follows: gap-fill
     code:
     - policyengine_us/parameters/gov/states/ar/tax/income/rates/main/tax_table/threshold.yaml
+    - policyengine_us/variables/gov/states/ar/tax/income/ar_income_tax_helpers.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9611
     - https://github.com/PolicyEngine/policyengine-us/pull/9624
     - https://github.com/PolicyEngine/policyengine-us/pull/9696
   state: unreviewed
-  note: 'PE-US follows the bracket card''s gap-fill; verify each year''s publications and resolve the differing
-    supplied 2025 page references. Code not yet on main: ar_regular_income_tax, ar_main_income_tax, gov.states.ar.tax.income.rates.main.tax_table.threshold.'
+  note: PE-US follows the bracket card's formula at and above the table threshold, and the threshold's comment records
+    the conflict with the booklet note (tax_table/threshold.yaml, ar_income_tax_helpers.py). Verify each year's
+    publications and resolve the differing supplied 2025 page references.
 - id: us-ar:liheap-fy2025-benefit-matrix
   program: liheap
   years:
@@ -633,13 +661,15 @@ candidates:
     follows: unknown
     code:
     - policyengine_us/parameters/gov/states/ca/cpuc/income_sources.yaml
+    - policyengine_us/variables/gov/states/ca/cpuc/ca_cpuc_countable_income.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9464
     - https://github.com/PolicyEngine/policyengine-us/pull/9467
   state: unreviewed
-  note: 'Current PE-US evidence excludes housing subsidies; the decision''s exclusion starts 2014-08-14, while FERA
-    coverage and earlier conflicting form editions need verification. Code not yet on main: gov.states.ca.cpuc.income_sources,
-    ca_care_eligible, CPUC countable income sources parameter.'
+  note: 'PE-US follows D.14-08-030 and PG&E''s stated practice: housing assistance leaves the countable income list
+    from 2015, and the list''s comment rests FERA coverage on PG&E''s June 5, 2026 reply brief, not on the decision
+    (income_sources.yaml, ca_cpuc_countable_income.py). #9464, which would have counted housing subsidies, closed
+    unmerged. Verify FERA coverage and earlier conflicting form editions.'
 - id: us-ca:itemized-limit-casualty-exclusion
   program: income-tax
   years:
@@ -659,12 +689,16 @@ candidates:
     other: The literal worksheet reference excludes the federal casualty amount, recorded as zero from 2018.
   pe_us:
     follows: statute
-    code: []
+    code:
+    - policyengine_us/parameters/gov/states/ca/tax/income/deductions/itemized/limit/excluded_deductions.yaml
+    - policyengine_us/variables/gov/states/ca/tax/income/deductions/itemized/ca_casualty_loss_deduction.py
+    - policyengine_us/variables/gov/states/ca/tax/income/deductions/itemized/ca_itemized_deductions.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/10068
   state: unreviewed
-  note: 'The merged PR follows the statute; verify worksheet editions and affected years. Code not yet on main:
-    gov.states.ca.tax.income.deductions.itemized.limit.excluded_deductions, ca_casualty_loss_deduction.'
+  note: 'PE-US follows the statute: California''s own casualty deduction is excluded from the high-AGI limitation
+    (limit/excluded_deductions.yaml, read by ca_itemized_deductions.py). The exclusion list starts in 2021, while
+    the candidate runs from 2018; verify worksheet editions and affected years.'
 - id: us-ca:itemized-limit-investment-interest-exclusion
   program: income-tax
   question: Does the itemized-deduction limitation exclude California investment interest or the federal Schedule
@@ -772,6 +806,39 @@ candidates:
   state: ruled
   note: 'The October 2026 statute-first ruling retains $120; verify the procedural inference from the form and the
     spouse exclusions. Code not yet on main: ca_renter_credit.'
+- id: us-ca:riverside-liheap-income-floor-vs-smi-limit
+  program: liheap
+  years:
+    from: 2025
+    to: 2026
+    type: program
+    note: program year as the program defines it
+  question: Can Riverside County's LIHEAP income limit exclude a household of 20 or more whose income is below the
+    federal 110% poverty-guideline floor?
+  sources:
+  - kind: statute
+    citation: 42 U.S.C. 8624(b)(2)(B)
+    url: https://www.law.cornell.edu/uscode/text/42/8624#b_2_B
+  - kind: plan
+    citation: California 2026 LIHEAP State Plan, HEAP and Fast Track payment table, page 184
+    url: https://www.csd.ca.gov/Shared%20Documents/2026-Final-LIHEAP-State-Plan.pdf#page=184
+  readings:
+    statute: Income below 110% of the poverty guideline cannot by itself exclude the household.
+    other: CSD's printed income ranges fall below that floor at sizes 20 to 25 in 2025 and 21 to 25 in 2026; for
+      21 people the 2026 table tops out at $11,340.68 a month.
+  example: In 2026, twenty-one people with $137,000 exceed the $136,088.93 limit but are below the $138,215 floor.
+  pe_us:
+    follows: statute
+    code:
+    - policyengine_us/variables/gov/local/ca/riv/liheap/ca_riv_liheap_eligible.py
+    - policyengine_us/parameters/gov/hhs/liheap/fpg_floor.yaml
+    - policyengine_us/parameters/gov/local/ca/riv/cap/liheap/fpg_year_lag.yaml
+    prs:
+    - https://github.com/PolicyEngine/policyengine-us/pull/10279
+  state: unreviewed
+  note: PE-US applies the floor to the prior year's guideline, rounded to cents, with the statute's strict "less
+    than"; its own limit is 60% of SMI, which the comment says falls below the floor from size 20 in 2025 and size
+    21 in 2026 and 2027 (ca_riv_liheap_eligible.py).
 - id: us-ca:santa-clara-ga-vehicle-boundary
   program: general-assistance-santa-clara
   years:
@@ -793,11 +860,14 @@ candidates:
     follows: unknown
     code:
     - policyengine_us/variables/gov/local/ca/scc/ga/eligibility/ca_scc_general_assistance_countable_vehicle_value.py
+    - policyengine_us/parameters/gov/local/ca/scc/general_assistance/personal_property/vehicle_value_limit.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9072
   state: unreviewed
-  note: 'PE-US follows the handbook; verify the form revision and overlapping effective period. Code not yet on
-    main: ca_scc_general_assistance_countable_vehicle_value.'
+  note: 'PE-US follows the handbook: a vehicle worth exactly $4,650 is exempt (ca_scc_general_assistance_countable_vehicle_value.py).
+    The limit''s comment cites GA-62 rev. 11/25 and says the county publishes no dated history, so the April 2016
+    start follows the personal property limit (vehicle_value_limit.yaml). Verify the form revision and overlapping
+    effective period.'
 - id: us-ca:snap-abawd-implementation-date
   program: snap
   years:
@@ -896,10 +966,10 @@ candidates:
     url: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=WIC&sectionNum=12200
   - kind: manual
     citation: SSA POMS SI 01415.058 §B
-    url: null
+    url: https://secure.ssa.gov/apps10/poms.nsf/lnx/0501415058#b2b
   - kind: guidance
     citation: CDSS 2026 May Revision
-    url: null
+    url: https://cdss.ca.gov/Portals/9/Additional-Resources/Fiscal-and-Financial-Information/LOcal-Assistance-Estimates/2026-27/Revisions/2026-may-revision-reference-documents.pdf#page=26
   - kind: guidance
     citation: CDSS ACIN I-59-25
     url: https://cdss.ca.gov/Portals/9/Additional-Resources/Letters-and-Notices/ACINs/2025/I-59_25.pdf
@@ -908,7 +978,7 @@ candidates:
     url: https://cdss.ca.gov/Portals/13/SHD/ParaRegIndex/SSI%20Monthly%20Payment%20Amounts%202026.pdf
   - kind: guidance
     citation: SSA pamphlet EN-05-11125
-    url: null
+    url: https://www.ssa.gov/pubs/EN-05-11125.pdf#page=2
   readings:
     statute: The per-recipient amount gives twice the $1,626.07 individual rate, or $3,252.14 for a couple.
     other: The CDSS monthly table and SSA pamphlet print $3,239.14.
@@ -920,8 +990,9 @@ candidates:
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9709
   state: unreviewed
-  note: 'Verify the per-recipient calculation and document the inconsistent 2026 summary tables. Code not yet on
-    main: gov.states.ca.cdss.state_supplement.payment_standard.allowance.out_of_home_care.'
+  note: 'PE-US follows the statute: the 2026 allowance is $1,153.31, from a $3,252.14 couple standard, twice the
+    $1,626.07 individual rate (allowance/out_of_home_care.yaml), and the file''s comment lists the sources on each
+    side. Verify the per-recipient calculation and document the inconsistent 2026 summary tables.'
 - id: us-co:claim-of-right-subtraction-practice
   program: income-tax
   years:
@@ -1083,12 +1154,15 @@ candidates:
     other: The guide requires gross income below the maximum grant standard at initial application.
   pe_us:
     follows: unknown
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/co/ssa/oap/co_oap.py
+    - policyengine_us/variables/gov/states/co/ssa/oap/co_oap_own_countable_income.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/10176
   state: open
-  note: 'PE-US follows the regulation; verify the guide''s applicability, earlier coverage from 2020, and the requested
-    source choice. Code not yet on main: co_oap, co_oap_countable_income.'
+  note: 'PE-US follows the regulation: each month it compares total countable income after the 3.533 disregards
+    with the grant standard, and has no separate gross-income test at initial application (co_oap.py, co_oap_own_countable_income.py).
+    Verify the guide''s applicability, earlier coverage from 2020, and the requested source choice.'
 - id: us-co:premium-assistance-ptc-recipients
   program: health-insurance-premium-assistance
   years:
@@ -1130,10 +1204,10 @@ candidates:
     url: https://code.dccouncil.gov/us/dc/council/code/sections/47-1806.04#(f)(1)(D)(ii)
   - kind: statute
     citation: ARPA §9622 heading
-    url: null
+    url: https://www.congress.gov/117/plaws/publ2/PLAW-117publ2.pdf#page=151
   - kind: instructions
     citation: 2021 D-40 booklet, New for 2021 note, PDF p.3
-    url: null
+    url: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/52926_D-40_12.21.21_Final_Rev011122.pdf#page=3
   readings:
     statute: The DC provision read alone retains qualifying-child classification and matches the self-only federal
       credit actually allowed.
@@ -1143,12 +1217,47 @@ candidates:
   pe_us:
     follows: unknown
     code:
+    - policyengine_us/parameters/gov/states/dc/tax/income/credits/eitc/qualifying_child_tin_required.yaml
     - policyengine_us/variables/gov/states/dc/tax/income/credits/eitc/dc_eitc_has_qualifying_child.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9643
   state: ruled
-  note: 'The October 2026 ruling chose the childless schedule; verify ARPA''s effect before identifying a statutory
-    departure and establish any pre-2021 conflict separately. Code not yet on main: gov.states.dc.tax.income.credits.eitc.qualifying_child_tin_required.'
+  note: PE-US applies the childless schedule in every year from 2015 when no qualifying child has an SSN or ITIN
+    (qualifying_child_tin_required.yaml, read by dc_eitc_has_qualifying_child.py). The parameter's comment says
+    no DC source settles years before 2023 and that setting it to false applies the DC-law reading. The October
+    2026 ruling chose the childless schedule; verify ARPA's effect before identifying a statutory departure and
+    establish any pre-2021 conflict separately.
+- id: us-dc:liheap-income-floor-vs-smi-limit
+  program: liheap
+  years:
+    from: 2022
+    to: 2024
+    type: federal-fiscal
+  question: Can the District's 60% SMI limit exclude a household of 34 to 39 whose income is below the federal 110%
+    poverty-guideline floor?
+  sources:
+  - kind: statute
+    citation: 42 U.S.C. 8624(b)(2)(B)
+    url: https://www.law.cornell.edu/uscode/text/42/8624#b_2_B
+  - kind: plan
+    citation: District of Columbia FY2023 and FY2024 LIHEAP State Plans, item 2.1, page 8
+    url: https://liheapch.acf.gov/docs/2024/state-plans/DC_Plan_2024.pdf#page=8
+  readings:
+    statute: Income below 110% of the poverty guideline cannot by itself exclude the household.
+    other: The plans set 60% of SMI for all household sizes, which falls below that floor from size 34 to 39 in
+      FY2022 to FY2024.
+  example: In FY2024, thirty-six people with $213,000 exceed the $212,669.78 limit but are below the $213,928 floor.
+  pe_us:
+    follows: statute
+    code:
+    - policyengine_us/variables/gov/states/dc/doee/liheap/dc_liheap_eligible.py
+    - policyengine_us/parameters/gov/hhs/liheap/fpg_floor.yaml
+    - policyengine_us/parameters/gov/states/dc/doee/liheap/fpg_year_lag.yaml
+    prs:
+    - https://github.com/PolicyEngine/policyengine-us/pull/10279
+  state: unreviewed
+  note: PE-US applies the floor to the prior year's guideline, rounded to cents, with the statute's strict "less
+    than" (dc_liheap_eligible.py).
 - id: us-dc:schedule-h-claimable-unclaimed-claimant
   program: property-tax-credit
   question: Does the statutory dependent-claimant bar apply to a claimable but unclaimed filer or only to a filer
@@ -1192,12 +1301,16 @@ candidates:
     other: AGI must be strictly below the relevant limit.
   pe_us:
     follows: statute
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/de/tax/income/subtractions/de_529_plan_subtraction.py
+    - policyengine_us/variables/gov/states/de/tax/income/subtractions/de_529_plan_subtraction_joint.py
+    - policyengine_us/parameters/gov/states/de/tax/income/subtractions/plan_529/agi_limit.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9878
   state: unreviewed
-  note: 'Verify instruction coverage from 2022 onward and the statutory anchor; the supplied variable name is inferred
-    from a test filename. Code not yet on main: de_529_plan_subtraction.'
+  note: 'PE-US follows the statute: a filer whose federal AGI equals the limit keeps the subtraction, and the limit''s
+    comment reads the statute as barring only AGI "greater than" the limit (de_529_plan_subtraction.py, de_529_plan_subtraction_joint.py,
+    plan_529/agi_limit.yaml). Verify instruction coverage from 2022 onward.'
 - id: us-de:eitc-combined-separate-spouse-routing
   program: income-tax
   years:
@@ -1250,13 +1363,17 @@ candidates:
     other: The worksheet accepts spouses aged at least 60 or totally and permanently disabled.
   pe_us:
     follows: conflicting-source
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/de/tax/income/subtractions/exclusions/de_elderly_or_disabled_income_exclusion_joint.py
+    - policyengine_us/variables/gov/states/de/tax/income/subtractions/exclusions/de_elderly_or_disabled_income_exclusion_eligible_person.py
+    - policyengine_us/parameters/gov/states/de/tax/income/subtractions/exclusions/elderly_or_disabled/eligibility/age_threshold.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9858
   state: unreviewed
-  note: 'The statute-first rule requires replacing age-60 eligibility if the literal boundary is confirmed; verify
-    individual-return scope and intervening editions. Code not yet on main: de_elderly_or_disabled_income_exclusion_joint,
-    de_elderly_or_disabled_income_exclusion_indiv.'
+  note: 'PE-US follows the worksheet: a filer or spouse aged exactly 60 qualifies (age at least age_threshold),
+    on joint returns (de_elderly_or_disabled_income_exclusion_joint.py) and on other returns (de_elderly_or_disabled_income_exclusion_eligible_person.py).
+    The statute-first rule requires replacing age-60 eligibility if the literal boundary is confirmed; verify individual-return
+    scope and intervening editions.'
 - id: us-de:snap-child-support-exclusion
   program: snap
   years:
@@ -1542,16 +1659,22 @@ candidates:
   readings:
     statute: Income below 110% of the poverty guideline cannot by itself exclude the household.
     other: The printed Georgia limits fall below that floor starting at household size 16.
-  example: A 17-person household earning $111,980 exceeds the $109,627 state limit but is below the $114,015 floor
-    and receives a $560 natural-gas benefit in the PR.
+  example: In FY2026, seventeen people with $111,980 exceed the $109,627 limit but are below the $114,015 floor;
+    PE-US awards $560 for natural gas.
   pe_us:
     follows: statute
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/ga/dfcs/liheap/eligibility/ga_liheap_eligible.py
+    - policyengine_us/parameters/gov/hhs/liheap/fpg_floor.yaml
+    - policyengine_us/parameters/gov/states/ga/dfcs/liheap/eligibility/fpg_year_lag.yaml
+    - policyengine_us/variables/gov/states/ga/dfcs/liheap/eligibility/ga_liheap_income_limit.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9968
   state: unreviewed
-  note: 'The open PR applies the federal floor; verify each fiscal-year table and the worked benefit. Code not yet
-    on main: ga_liheap_income_limit, gov.hhs.liheap.fpg_floor.'
+  note: 'PE-US follows the statute: income below 110% of the prior year''s poverty guideline, rounded to cents,
+    qualifies even above the 60% SMI limit. The comment says the limit and the printed matrices fall below that
+    floor from size 16 in FY2025 and FY2026 and that Georgia''s plans assure the floor (ga_liheap_eligible.py, gov/hhs/liheap/fpg_floor.yaml,
+    eligibility/fpg_year_lag.yaml, ga_liheap_income_limit.py).'
 - id: us-ga:liheap-lawful-noncitizen-household-members
   program: liheap
   years:
@@ -1572,12 +1695,16 @@ candidates:
     other: Page 57 and the glossary leave noncitizens out.
   pe_us:
     follows: unknown
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/ga/dfcs/liheap/ga_liheap_household_size.py
+    - policyengine_us/variables/gov/states/ga/dfcs/liheap/eligibility/ga_liheap_eligible.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9968
   state: unreviewed
-  note: 'PE-US follows the eligibility sections; identify immigration categories and distinguish applicant eligibility
-    from household-size counting. Code not yet on main: ga_liheap.'
+  note: 'PE-US follows the eligibility sections: lawful immigrants count in household size and undocumented members
+    do not, and the comment records page 57''s bar on all-noncitizen households and the glossary''s exclusion from
+    household size (ga_liheap_household_size.py). A household of lawful immigrants alone qualifies (ga_liheap_eligible.py).
+    Distinguish applicant eligibility from household-size counting.'
 - id: us-ga:liheap-plan-manual-income-inclusions
   program: liheap
   years:
@@ -1589,7 +1716,7 @@ candidates:
   sources:
   - kind: manual
     citation: Georgia LIHEAP Policy Manual, January 2022, §1200.7, page 66
-    url: null
+    url: https://liheapch.acf.gov/sites/default/files/webfiles/docs/2023/manuals/GA_PolicyManual_2023.pdf#page=66
   - kind: guidance
     citation: FY2026 LIHEAP State Plan §1.9, page 6
     url: https://liheapch.acf.gov/docs/2026/state-plans/GA_Plan_2026.pdf#page=5
@@ -1598,12 +1725,16 @@ candidates:
     other: The plan leaves these income categories unchecked.
   pe_us:
     follows: unknown
-    code: []
+    code:
+    - policyengine_us/parameters/gov/states/ga/dfcs/liheap/income/sources/person.yaml
+    - policyengine_us/variables/gov/states/ga/dfcs/liheap/income/ga_liheap_income.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9968
   state: unreviewed
-  note: 'PE-US follows the manual; obtain the complete plan questions and manual provisions to verify categories
-    and years. Code not yet on main: ga_liheap_countable_income.'
+  note: 'PE-US follows the manual: the adult income list counts gambling winnings, cash gifts (financial_assistance),
+    disability benefits and workers'' compensation, and its comments record that the FY2025 and FY2026 plans leave
+    those categories unchecked (income/sources/person.yaml, ga_liheap_income.py). Obtain the complete plan questions
+    to verify categories and years.'
 - id: us-ga:liheap-subsidized-renter-energy-burden
   program: liheap
   years:
@@ -1618,19 +1749,23 @@ candidates:
     url: https://liheapch.acf.gov/sites/default/files/webfiles/docs/2023/manuals/GA_PolicyManual_2023.pdf#page=3
   - kind: guidance
     citation: FY2026 LIHEAP State Plan §2.3, page 8
-    url: null
+    url: https://liheapch.acf.gov/docs/2026/state-plans/GA_Plan_2026.pdf#page=8
   readings:
     statute: No statute is supplied; the manual requires verification of an energy burden when fuel costs are included
       in subsidized rent.
     other: The plan reports no additional or differing policies for subsidized renters.
   pe_us:
     follows: unknown
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/ga/dfcs/liheap/eligibility/ga_liheap_eligible.py
+    - policyengine_us/variables/gov/states/ga/dfcs/liheap/eligibility/_ga_liheap_housing.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9968
   state: unreviewed
-  note: 'PE-US follows the manual; verify that the plan addresses the same circumstances; the bundled benefit comparison
-    lacks competing matrix amounts. Code not yet on main: ga_liheap.'
+  note: 'PE-US follows the manual: every household needs an energy burden, which a subsidized renter with heat in
+    rent shows through a heating bill or a direct electric bill, and the comment records that FY2026 plan item 2.3
+    answers No to differing policies for subsidized renters (ga_liheap_eligible.py, eligibility/_ga_liheap_housing.py).
+    Verify that the plan addresses the same circumstances.'
 - id: us-hi:claim-of-right-credit-agi-addback
   program: income-tax
   years:
@@ -1690,13 +1825,17 @@ candidates:
   example: The other spouse retains $1,144 under the statute versus $0 under the joint-return instruction reading.
   pe_us:
     follows: statute
-    code: []
+    code:
+    - policyengine_us/variables/gov/irs/income/taxable_income/exemptions/exemptions_count.py
+    - policyengine_us/variables/gov/states/hi/tax/income/exemptions/hi_regular_exemptions.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/10087
     - https://github.com/PolicyEngine/policyengine-us/pull/10089
   state: ruled
-  note: 'The October 2026 ruling confirmed the per-individual reading; obtain the instruction URL and confirm the
-    joint-return application. Code not yet on main: exemptions_count, hi_regular_exemptions.'
+  note: 'PE-US follows the per-individual statute: exemptions_count leaves out only the filer who can be claimed,
+    so the other spouse keeps a regular exemption, and hi_regular_exemptions adds the age exemption only for filers
+    who cannot be claimed (exemptions_count.py, hi_regular_exemptions.py). The October 2026 ruling confirmed the
+    per-individual reading; obtain the instruction URL and confirm the joint-return application.'
 - id: us-hi:joint-return-one-disabled-spouse-exemptions
   program: income-tax
   years:
@@ -1725,14 +1864,18 @@ candidates:
     reading.
   pe_us:
     follows: unknown
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/hi/tax/income/exemptions/hi_disabled_exemptions.py
+    - policyengine_us/variables/gov/states/hi/tax/income/exemptions/hi_exemptions.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/10087
     - https://github.com/PolicyEngine/policyengine-us/pull/10089
   state: ruled
-  note: 'The October 2026 ruling retained the regulation and instruction reading; verify the statute and whether
-    the guidance describes only the disabled spouse''s exemption. Code not yet on main: hi_disabled_exemptions,
-    hi_regular_exemptions.'
+  note: 'PE-US follows the regulation and instructions: each spouse takes the larger of their disabled exemption
+    ($7,000 if disabled, otherwise zero) and their own regular and age exemptions, so the nondisabled spouse keeps
+    theirs (hi_disabled_exemptions.py, compared with hi_regular_exemptions in hi_exemptions.py). The October 2026
+    ruling retained the regulation and instruction reading; verify the statute and whether the guidance describes
+    only the disabled spouse''s exemption.'
 - id: us-hi:snap-abawd-implementation-date
   program: snap
   years:
@@ -1751,19 +1894,22 @@ candidates:
   readings:
     statute: The federal effective date is 2025-07-04.
     other: Hawaii applies the changes from 2025-11-01.
-  example: In August 2025, PR 10299 applies the changes in Hawaii as well as Texas.
+  example: In August 2025, the changes apply in Hawaii as in Texas under the statute, which PE-US follows, but not
+    under Hawaii's November 1, 2025 date.
   pe_us:
     follows: statute
     code:
     - policyengine_us/parameters/gov/states/hi/dhs/snap/work_requirements/abawd/hr1_in_effect.yaml
     - policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/is_snap_abawd_hr1_in_effect.py
+    - policyengine_us/parameters/gov/usda/snap/work_requirements/abawd/waived_counties/hi.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/8861
     - https://github.com/PolicyEngine/policyengine-us/pull/10299
   state: unreviewed
-  note: PR 10299 adopts the July 4, 2025 enactment date, consistent with FNS; the change is in flight. Section 10102
-    has no later effective date. A 7 U.S.C. 2015(o)(7) good-faith exemption requires a state request and a federal
-    determination; none covering July through October 2025 was found. Hawaii's area waiver ended June 30, 2025.
+  note: 'PE-US follows the statute: since #10299 Hawaii''s HR1 toggle is true from July 4, 2025, and the parameter''s
+    comment records DHS''s announced November 1, 2025 start and says no good-faith exemption covering July through
+    October 2025 was found (hr1_in_effect.yaml, is_snap_abawd_hr1_in_effect.py). Hawaii''s Kauai and Maui area waiver
+    ended June 30, 2025 (waived_counties/hi.yaml).'
 - id: us-hi:snap-child-support-deduction
   program: snap
   years:
@@ -5592,12 +5738,21 @@ candidates:
     other: The instructions bar a Form 2555 filer even when the form claims only the housing deduction.
   pe_us:
     follows: conflicting-source
-    code: []
+    code:
+    - policyengine_us/tools/section_911.py
+    - policyengine_us/variables/gov/irs/credits/ctc/refundable/refundable_ctc_barred_by_section_911_exclusion.py
+    - policyengine_us/parameters/gov/irs/credits/ctc/refundable/fully_refundable.yaml
+    - policyengine_us/parameters/gov/irs/credits/ctc/refundable/foreign_earned_income_exclusion_bar_applies.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/10022
   state: unreviewed
-  note: 'The statute-first rule requires revising the deduction-only ACTC bar; verify that interpretation separately
-    from EITC, whose statutory wording differs. Code not yet on main: elects_section_911_exclusion.'
+  note: 'PE-US follows the instructions: elects_section_911_exclusion treats a filer who claims only the section
+    911(c)(4) housing deduction as electing section 911, so refundable_ctc_barred_by_section_911_exclusion denies
+    the additional child tax credit from 2015 except in 2021, when the credit is fully refundable and the bar does
+    not apply; the helper''s docstring says this case rests on the IRS instructions, not the statute (tools/section_911.py,
+    refundable/fully_refundable.yaml, refundable/foreign_earned_income_exclusion_bar_applies.yaml). The statute-first
+    rule requires revising the deduction-only ACTC bar; verify that interpretation separately from EITC, whose statutory
+    wording differs.'
 - id: us:charitable-non-itemizer-2020-separate-cap
   program: income-tax
   years:
@@ -5669,17 +5824,23 @@ candidates:
     statute: Section 63(c)(5) leaves earned income undefined.
     other: The worksheet uses reported wages and listed Schedule 1 income, minus the Schedule 1 line 15 deduction.
   example: A 2025 dependent with $10,000 wages, a $6,000 401(k) deferral and $600 interest gets a $4,450 deduction
-    and must file in the PR; main gave $10,450.
+    and must file; wages before the deferral would give $10,450.
   pe_us:
-    follows: unknown
-    code: []
+    follows: gap-fill
+    code:
+    - policyengine_us/variables/gov/irs/income/taxable_income/deductions/standard_deduction/standard_deduction_worksheet_earned_income_person.py
+    - policyengine_us/variables/gov/irs/income/taxable_income/deductions/standard_deduction/standard_deduction_worksheet_earned_income.py
+    - policyengine_us/parameters/gov/irs/income/filing_requirement/dependent/earned_income_sources.yaml
+    - policyengine_us/variables/gov/irs/income/taxable_income/deductions/standard_deduction/basic_standard_deduction.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/10272
   state: unreviewed
-  note: 'Main uses a broader earned-income measure; the open PR adopts the worksheet as a permitted gap-fill, with
-    partnership-related line 15 deductions still needing verification. Code not yet on main: standard_deduction_worksheet_earned_income_person,
-    standard_deduction_worksheet_earned_income, basic_standard_deduction, medicaid_person_is_required_to_file, or_standard_deduction,
-    hi_deductions.'
+  note: 'PE-US follows the worksheet: earned income is W-2 box 1 wages (after elective deferrals), earned disability
+    benefits and Schedule 1 business and farm income, less the deductible part of self-employment tax, summed for
+    the head and spouse and floored at zero; the Medicaid filing test and Oregon''s and Hawaii''s dependent deductions
+    read the same measure (standard_deduction_worksheet_earned_income_person.py, standard_deduction_worksheet_earned_income.py,
+    filing_requirement/dependent/earned_income_sources.yaml, basic_standard_deduction.py). Verify the line 15 subtraction
+    for partnership self-employment income, which the list leaves out.'
 - id: us:education-benefits-joint-claimed-spouse
   program: income-tax
   years:
@@ -5701,11 +5862,14 @@ candidates:
     follows: conflicting-source
     code:
     - policyengine_us/variables/gov/irs/credits/education/is_barred_from_education_credits_by_dependency.py
+    - policyengine_us/variables/gov/irs/income/taxable_income/adjusted_gross_income/above_the_line_deductions/student_loan_interest/student_loan_interest_ald_eligible.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/10087
   state: ruled
-  note: 'Ruled October 2026; the statute-first rule now requires changing the whole-return bar; verify the education-credit
-    page anchor because the supplied URL is for student loan interest. Code not yet on main: student_loan_interest_ald_eligible.'
+  note: 'PE-US follows the Form 1040 instructions: a claimed head or spouse bars the whole joint return from the
+    education credits and the student loan interest deduction (is_barred_from_education_credits_by_dependency.py,
+    student_loan_interest_ald_eligible.py). Ruled October 2026; the statute-first rule now requires changing the
+    whole-return bar; verify the education-credit page anchor because the supplied URL is for student loan interest.'
 - id: us:eitc-trust-royalties-investment-income
   program: income-tax
   years:
@@ -5725,12 +5889,16 @@ candidates:
     other: Only Schedule E Part I royalties enter line 8.
   pe_us:
     follows: conflicting-source
-    code: []
+    code:
+    - policyengine_us/variables/gov/irs/credits/earned_income/eitc_relevant_investment_income.py
+    - policyengine_us/variables/household/income/person/estate/passive_estate_income.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/10194
   state: unreviewed
-  note: 'The statute-first rule requires including qualifying Part III royalties; obtain the worksheet version and
-    verify the omitted income basket. Code not yet on main: eitc_relevant_investment_income.'
+  note: 'PE-US follows the worksheet: the passive basket counts passive_estate_income, Schedule E Part III column
+    (d), and leaves out the box 5 royalties, annuities and income in respect of a decedent that go in nonpassive
+    column (f) (eitc_relevant_investment_income.py, passive_estate_income.py). The statute-first rule requires including
+    qualifying Part III royalties; obtain the worksheet version and verify the omitted income basket.'
 - id: us:filing-chart-a-blindness-and-equality
   program: income-tax
   years:
@@ -5758,11 +5926,14 @@ candidates:
     follows: statute
     code:
     - policyengine_us/variables/gov/irs/tax_unit_is_required_to_file.py
+    - policyengine_us/parameters/gov/irs/income/filing_requirement/standard_deduction_rule/applies.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/10137
   state: open
-  note: 'This decision is still open; code comments citing it do not establish a completed ruling or its date. Code
-    not yet on main: tax_unit_is_required_to_file.'
+  note: 'PE-US follows the statute for 2018 to 2025: a return is required only when gross income exceeds the full
+    standard deduction, blindness included (tax_unit_is_required_to_file.py, standard_deduction_rule/applies.yaml).
+    From 2026 it applies section 6012(a)(1), which counts age but not blindness and requires a return at equality.
+    This decision is still open; code comments citing it do not establish a completed ruling or its date.'
 - id: us:filing-claimable-married-separate
   program: income-tax
   years:
@@ -5782,12 +5953,14 @@ candidates:
     other: A return is required only if the spouse itemizes or one of the dollar tests is met.
   pe_us:
     follows: statute
-    code: []
+    code:
+    - policyengine_us/variables/gov/irs/tax_unit_is_required_to_file.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/10135
   state: open
-  note: 'Verify the married-dependent Chart B conditions and applicable years; the decision remains open. Code not
-    yet on main: tax_unit_is_required_to_file.'
+  note: 'PE-US follows the statute: a married individual filing separately, claimable or not, must file with any
+    positive gross income, since the separate threshold is the exemption amount, zero while it is suspended (tax_unit_is_required_to_file.py).
+    Verify the married-dependent Chart B conditions and applicable years; the decision remains open.'
 - id: us:filing-claimable-spouse-unearned-income-additions
   program: income-tax
   years:
@@ -5817,8 +5990,11 @@ candidates:
     - https://github.com/PolicyEngine/policyengine-us/pull/10135
     - https://github.com/PolicyEngine/policyengine-us/pull/10137
   state: open
-  note: 'The statute-first rule requires removing the extra amounts from this statutory test; separate 2026 issues
-    same-year instructions for the separate 2026 issues are not cited here. Code not yet on main: tax_unit_is_required_to_file.'
+  note: 'PE-US follows Chart B and Publication 501 Table 2: the unearned income threshold for a filer who can be
+    claimed is the section 63(c)(5)(A) amount plus their own additional standard deduction for age or blindness,
+    on joint returns too, and the comment records that section 6012(f)(2)(D) names the 63(c)(5)(A) amount alone
+    (tax_unit_is_required_to_file.py). The statute-first rule requires removing the extra amounts from this statutory
+    test.'
 - id: us:hsa-limit-indexing-windows
   program: income-tax
   years:
@@ -5840,13 +6016,19 @@ candidates:
   example: The method projected 2027 limits of $4,500 and $9,000 before those amounts were published.
   pe_us:
     follows: conflicting-source
-    code: []
+    code:
+    - policyengine_us/parameters/uprating_extensions.py
+    - policyengine_us/parameters/gov/irs/gross_income/health_savings_account_contributions/limit/self_only.yaml
+    - policyengine_us/parameters/gov/irs/gross_income/health_savings_account_contributions/limit/family.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/10097
   state: unreviewed
-  note: 'The statute-first rule requires changing conflicting projections; verify the statutory window substitution
-    first, and preserve the distinction from published limits fixed through 2027. Code not yet on main: extend_hsa_contribution_limits,
-    get_hsa_cola.'
+  note: 'PE-US follows IRS practice: projections after the published limits use 12-month windows ending March 31,
+    except the 2016 C-CPI-U-to-CPI ratio, which keeps the window ending August 31, and the docstring says these
+    windows reproduce every published 2019-2027 limit (get_hsa_cola and extend_hsa_contribution_limits in uprating_extensions.py,
+    limit/self_only.yaml, limit/family.yaml). The statute-first rule requires changing conflicting projections;
+    verify the statutory window substitution first, and preserve the distinction from published limits fixed through
+    2027.'
 - id: us:mortgage-interest-limit-ratio-rounding
   program: income-tax
   years:
@@ -5969,8 +6151,9 @@ candidates:
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/10137
   state: open
-  note: 'PE-US requires positive gross income, matching neither official reading; the statute-first rule requires
-    a model change, and no completed ruling date is recorded. Code not yet on main: tax_unit_is_required_to_file.'
+  note: PE-US requires a separate filer to file only with positive gross income, matching neither the literal statute,
+    which reaches a separate filer with none, nor the IRS's $5 relief (tax_unit_is_required_to_file.py). The statute-first
+    rule requires a model change, and no completed ruling date is recorded.
 - id: us:snap-bbce-income-chart-rounding
   program: snap
   years:
@@ -5992,13 +6175,16 @@ candidates:
   example: California, Colorado, DC and Arizona publish $2,610 where the exact percentage gives $2,608.33.
   pe_us:
     follows: unknown
-    code: []
+    code:
+    - policyengine_us/variables/gov/hhs/tanf/non_cash/tanf_non_cash_gross_income_limit.py
+    - policyengine_us/variables/gov/hhs/tanf/non_cash/meets_tanf_non_cash_gross_income_test.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9243
   state: unreviewed
-  note: 'This is a disputed gap-fill; PE-US uses exact percentages rather than the published charts, so neither
-    statutory adherence nor following the charts is established. Code not yet on main: tanf_non_cash_gross_income_limit,
-    meets_tanf_non_cash_gross_income_test.'
+  note: PE-US uses the exact percentage of the poverty guideline, not any state chart's rounding, and the comment
+    notes that where a chart rounds up, a household between the two limits is ineligible here though the chart admits
+    it (tanf_non_cash_gross_income_limit.py, meets_tanf_non_cash_gross_income_test.py). This is a disputed gap-fill,
+    so neither statutory adherence nor following the charts is established.
 - id: us:snap-conditional-entrant-waiting-period
   program: snap
   years:
@@ -6025,12 +6211,14 @@ candidates:
     follows: unknown
     code:
     - policyengine_us/parameters/gov/usda/snap/eligibility/waiting_period/subject_immigration_statuses.yaml
+    - policyengine_us/variables/gov/usda/snap/eligibility/waiting_period/meets_snap_qualified_alien_waiting_period.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9661
   state: unreviewed
-  note: 'PE-US follows the regulation; verify battered-alien scope and the competing page anchors; the supplied
-    period is 2003-04-01 through 2025-07-03, and conditional entry ended in 1980. Code not yet on main: gov.usda.snap.eligibility.waiting_period.subject_immigration_statuses,
-    meets_snap_qualified_alien_waiting_period.'
+  note: 'PE-US follows the regulation: conditional entrants are on the five-year clock from April 2003, the list''s
+    comment records the FNS memo''s conflicting label, and battered aliens have no immigration status value (waiting_period/subject_immigration_statuses.yaml,
+    meets_snap_qualified_alien_waiting_period.py). Verify battered-alien scope and the competing page anchors; the
+    supplied period is 2003-04-01 through 2025-07-03, and conditional entry ended in 1980.'
 - id: us:snap-large-household-cap-effective-date
   program: snap
   years:
@@ -6063,9 +6251,10 @@ candidates:
     - https://github.com/PolicyEngine/policyengine-us/pull/9623
     - https://github.com/PolicyEngine/policyengine-us/pull/10299
   state: open
-  note: PR 10299 applies the cap from October 1, 2025; the change is in flight. FNS expressly gives that date on
-    page 2 of its September 4, 2025 memo, consistent with 7 U.S.C. 2012(u)(3)(C)'s annual October 1 computation.
-    The conflicting reading comes from the FY2026 table's omission, not from FNS's effective-date guidance.
+  note: 'PE-US follows the statute: since #10299 snap_max_allotment applies the cap from October 1, 2025, citing
+    7 U.S.C. 2012(u)(3)(C)''s annual computation and FNS''s September 4, 2025 memo, and the cap''s comment says
+    the FY2026 table prints no cap (snap_max_allotment.py, max_allotment.yaml). The conflicting reading comes from
+    the FY2026 table''s omission, not from FNS''s effective-date guidance.'
 - id: us:snap-minimum-allotment-rounding-base
   program: snap
   years:
@@ -6092,13 +6281,17 @@ candidates:
   pe_us:
     follows: unknown
     code:
+    - policyengine_us/variables/gov/usda/snap/snap_min_allotment.py
     - policyengine_us/parameters/gov/usda/snap/min_allotment/published_adjustment.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9162
     - https://github.com/PolicyEngine/policyengine-us/pull/9623
   state: unreviewed
-  note: 'Resolve the statutory base and year-specific model behavior; the rounded method is reported for FY2023
-    and a guidance adjustment for FY2027, with no intervening-year conflict established. Code not yet on main: snap_min_allotment.'
+  note: 'PE-US rounds 8% of the rounded-down one-person maximum, as the regulation does, and adds a published adjustment
+    where USDA''s figure, computed from the unrounded cost, differs: $1 in the 48 states and DC for FY2027 only
+    (snap_min_allotment.py, min_allotment/published_adjustment.yaml). Resolve the statutory base and year-specific
+    model behavior; the rounded method is reported for FY2023 and a guidance adjustment for FY2027, with no intervening-year
+    conflict established.'
 - id: us:snap-waiting-period-age-based-ssi
   program: snap
   years:
@@ -6123,13 +6316,17 @@ candidates:
     five years.
   pe_us:
     follows: conflicting-source
-    code: []
+    code:
+    - policyengine_us/variables/gov/usda/snap/eligibility/waiting_period/is_snap_alien_waiting_period_exempt.py
+    - policyengine_us/variables/gov/usda/is_usda_disabled.py
+    - policyengine_us/parameters/gov/usda/disabled_programs.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9661
   state: unreviewed
-  note: 'The statute-first rule requires revising the any-SSI exemption if the narrower reading holds; first check
-    the cross-referenced disability definition and the preamble''s scope. Code not yet on main: is_snap_alien_waiting_period_exempt,
-    is_usda_disabled.'
+  note: 'PE-US exempts anyone receiving SSI on any basis: is_snap_alien_waiting_period_exempt reads is_usda_disabled,
+    which counts any SSI receipt among the benefits in gov.usda.disabled_programs (is_snap_alien_waiting_period_exempt.py,
+    is_usda_disabled.py, disabled_programs.yaml). The statute-first rule requires revising the any-SSI exemption
+    if the narrower reading holds; first check the cross-referenced disability definition and the preamble''s scope.'
 - id: us:ssi-spousal-deeming-child-scope
   program: ssi
   years: