From b65a805f8eea4bacf77b09a3d8f2a86c6a22a52b Mon Sep 17 00:00:00 2001
From: Max Ghenis <max@policyengine.org>
Date: Wed, 21 Oct 2026 11:36:15 -0400
Subject: [PATCH 1/4] Point the federal and AK-HI source-conflict candidates at
 their code on main

Candidates written while their pull requests were open said "Code not yet
on main". Each now lists the tracked files that decide it and a note on
which source that code follows. Adds candidates for conflicts the merged
code's comments record.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
---
 ...nflict-candidates-federal-ak-hi.changed.md |   1 +
 source_conflicts/candidates.yaml              | 347 ++++++++++++------
 2 files changed, 235 insertions(+), 113 deletions(-)
 create mode 100644 changelog.d/source-conflict-candidates-federal-ak-hi.changed.md

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 7d8c41658c6..ad1554a7447 100644
--- a/source_conflicts/candidates.yaml
+++ b/source_conflicts/candidates.yaml
@@ -32,12 +32,15 @@ candidates:
   example: In August 2025, the model applies the changes in Texas but not Alaska.
   pe_us:
     follows: conflicting-source
-    code: []
+    code:
+    - policyengine_us/parameters/gov/states/ak/dpa/snap/work_requirements/abawd/hr1_in_effect.yaml
+    - policyengine_us/variables/gov/usda/snap/eligibility/work_requirements/is_snap_abawd_hr1_in_effect.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/8861
   state: unreviewed
-  note: 'The statute-first rule requires changing the delayed model date unless waiver authority permits the delay;
-    verify that authority. Code not yet on main: is_snap_abawd_hr1_in_effect, gov.states.ak.dpa.snap.work_requirements.abawd.hr1_in_effect.'
+  note: PE-US follows Alaska's November 1, 2025 adoption date (hr1_in_effect.yaml, read by is_snap_abawd_hr1_in_effect.py);
+    the parameter's comment cites the waiver authority in 7 U.S.C. 2015(o)(4)(A)(ii) and 2015(o)(7). The statute-first
+    rule requires changing the delayed date unless that authority permits the delay; verify it.
 - id: us-al:federal-tax-deduction-credit-list
   program: income-tax
   years:
@@ -81,10 +84,10 @@ 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
@@ -95,12 +98,15 @@ 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:
@@ -121,12 +127,15 @@ 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:
@@ -147,12 +156,15 @@ 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:
@@ -177,8 +189,9 @@ 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:
@@ -202,12 +215,17 @@ 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_indiv.py
+    - policyengine_us/variables/gov/states/ar/tax/income/deductions/itemized/ar_casualty_loss_deduction_joint.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9625
   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 the tax unit''s combined losses after the
+    exclusion (ar_casualty_loss_deduction_indiv.py, ar_casualty_loss_deduction_joint.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:
@@ -351,12 +369,14 @@ 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:
@@ -390,13 +410,15 @@ 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:
@@ -650,13 +672,15 @@ 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:
@@ -676,12 +700,16 @@ 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
@@ -810,11 +838,14 @@ 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-child-support-exclusion
   program: snap
   years:
@@ -883,10 +914,10 @@ 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
@@ -895,7 +926,7 @@ 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.
@@ -907,8 +938,9 @@ 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:
@@ -1070,12 +1102,15 @@ 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:oap-interest-and-dividends
   program: old-age-pension
   years:
@@ -1103,12 +1138,16 @@ candidates:
     the unearned income disregard.
   pe_us:
     follows: statute
-    code: []
+    code:
+    - policyengine_us/parameters/gov/states/co/ssa/oap/income/sources/unearned.yaml
+    - policyengine_us/variables/gov/states/co/ssa/oap/co_oap_unearned_income.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/10176
   state: ruled
-  note: Verified entry drafted in TheAxiomFoundation/rulespec-us#1825; it registers once its source captures are
-    on main.
+  note: 'PE-US follows the exempt reading: interest and dividends are not in the unearned income list, whose comment
+    cites 3.520.786(K) and 20 CFR 416.1124(c)(22) (income/sources/unearned.yaml, read by co_oap_unearned_income.py).
+    Verified entry drafted in TheAxiomFoundation/rulespec-us#1825; it registers once its source captures are on
+    main.'
 - id: us-co:premium-assistance-ptc-recipients
   program: health-insurance-premium-assistance
   years:
@@ -1150,10 +1189,10 @@ 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.
@@ -1163,12 +1202,16 @@ 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: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
@@ -1212,12 +1255,16 @@ 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:
@@ -1270,13 +1317,17 @@ 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:
@@ -1516,13 +1567,17 @@ candidates:
   pe_us:
     follows: conflicting-source
     code:
+    - policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.py
     - policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_qualifying_individual.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/10089
   state: ruled
-  note: 'An October 2026 ruling confirmed the instructions; the later statute-first rule requires changing the bar
-    if the literal statutory reading is confirmed, with earlier instruction years still to verify. Code not yet
-    on main: hi_cdcc_eligible.'
+  note: 'PE-US follows the instructions: hi_cdcc_eligible bars a return on which every filer can be claimed, and
+    hi_cdcc_qualifying_individual gives a return with a claimable filer no dependent qualifying individual outside
+    the filing exception, citing HRS 235-55.6(b)(1) and IRC 152(b)(1); a filer who cannot be claimed may still claim
+    for an incapacitated claimable spouse. An October 2026 ruling confirmed the instructions; the later statute-first
+    rule requires changing the bar if the literal statutory reading is confirmed, with earlier instruction years
+    still to verify.'
 - id: us-hi:claim-of-right-credit-agi-addback
   program: income-tax
   years:
@@ -1625,13 +1680,17 @@ 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:
@@ -1660,14 +1719,17 @@ 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 the $7,000 disabled exemption
+    and their own regular and age exemptions, so the non-disabled 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:
@@ -1689,12 +1751,15 @@ candidates:
   example: In August 2025, the model applies the changes in Texas but not Hawaii.
   pe_us:
     follows: conflicting-source
-    code: []
+    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
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/8861
   state: unreviewed
-  note: 'The statute-first rule requires changing the delayed model date unless waiver authority permits the delay;
-    verify that authority. Code not yet on main: is_snap_abawd_hr1_in_effect, gov.states.hi.dhs.snap.work_requirements.abawd.hr1_in_effect.'
+  note: PE-US follows Hawaii's November 1, 2025 implementation date (hr1_in_effect.yaml, read by is_snap_abawd_hr1_in_effect.py);
+    the parameter's comment cites the waiver authority in 7 U.S.C. 2015(o)(4)(A)(ii) and 2015(o)(7). The statute-first
+    rule requires changing the delayed date unless that authority permits the delay; verify it.
 - id: us-hi:snap-child-support-deduction
   program: snap
   years:
@@ -5621,12 +5686,17 @@ 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
     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, and the helper''s docstring says this case rests on the IRS instructions, not
+    the statute (tools/section_911.py). The statute-first rule requires revising the deduction-only ACTC bar; verify
+    that interpretation separately from EITC, whose statutory wording differs.'
 - id: us:claim-of-right-same-class-aggregation
   program: income-tax
   years:
@@ -5675,12 +5745,17 @@ candidates:
     other: A separate filer considered unmarried enters their own earned income.
   pe_us:
     follows: conflicting-source
-    code: []
+    code:
+    - policyengine_us/variables/gov/irs/credits/cdcc/dependent_care_assistance_exclusion.py
+    - policyengine_us/variables/gov/irs/credits/cdcc/min_head_spouse_earned.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9949
   state: unreviewed
-  note: 'The statute-first rule requires revising the form-based earned-income limit; verify whether the marital-status
-    cross-reference extends beyond section 129(a)(2). Code not yet on main: min_head_spouse_earned, dependent_care_assistance_exclusion.'
+  note: 'PE-US follows the Form 2441 instructions: min_head_spouse_earned uses the filer''s own earned income on
+    any return that is not joint, so a separate filer treated as unmarried is limited by their own earnings, and
+    that filer takes the unmarried dollar cap (dependent_care_assistance_exclusion.py, min_head_spouse_earned.py).
+    The statute-first rule requires revising the form-based earned-income limit; verify whether the marital-status
+    cross-reference extends beyond section 129(a)(2).'
 - id: us:dependent-deduction-worksheet-earned-income
   program: income-tax
   years:
@@ -5731,11 +5806,14 @@ 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:
@@ -5755,12 +5833,16 @@ 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:
@@ -5788,11 +5870,14 @@ 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:
@@ -5812,12 +5897,14 @@ 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:
@@ -5847,8 +5934,11 @@ 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:
@@ -5870,13 +5960,19 @@ 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:
@@ -5953,11 +6049,14 @@ candidates:
     follows: conflicting-source
     code:
     - policyengine_us/variables/household/income/person/estate/estate_income_niit_magi_adjustment.py
+    - policyengine_us/variables/gov/irs/tax/federal_income/niit_magi.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9633
   state: open
-  note: 'The statute-first rule requires revising the extra MAGI adjustment; verify whether CFC or PFIC regulatory
-    authority reconciles the instructions with section 1411(d). Code not yet on main: niit_magi, net_investment_income_tax.'
+  note: 'PE-US follows the Form 8960 instructions: niit_magi adds the filers'' estate_income_niit_magi_adjustment,
+    by default the positive part of the code H amount, to AGI as well as the section 911 addition (niit_magi.py,
+    estate_income_niit_magi_adjustment.py). The statute-first rule requires revising the extra MAGI adjustment;
+    verify whether CFC or PFIC regulatory authority reconciles the instructions with section 1411(d).'
 - id: us:qbid-net-capital-gain-investment-election
   program: income-tax
   years:
@@ -5993,14 +6092,18 @@ candidates:
     is $8,000 versus a legacy $12,000 result.
   pe_us:
     follows: conflicting-source
-    code: []
+    code:
+    - policyengine_us/variables/gov/irs/income/taxable_income/deductions/qualified_business_income_deduction/section_199a_net_capital_gain.py
+    - policyengine_us/variables/gov/irs/income/taxable_income/deductions/qualified_business_income_deduction/qualified_business_income_deduction.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9886
     - https://github.com/PolicyEngine/policyengine-us/pull/10077
   state: open
-  note: 'The statute-first rule requires revising the regulatory default if the cross-reference reading is confirmed;
-    resolve the requested ruling and which direction the cap runs. Code not yet on main: section_199a_net_capital_gain,
-    qualified_business_income_deduction.'
+  note: 'PE-US follows the regulation, preamble and form: section_199a_net_capital_gain is net capital gain plus
+    qualified dividends, not reduced by a Form 4952 investment income election, and the QBI income limit subtracts
+    it (section_199a_net_capital_gain.py, qualified_business_income_deduction.py). The statute-first rule requires
+    revising the regulatory default if the cross-reference reading is confirmed; resolve the requested ruling and
+    which direction the cap runs.'
 - id: us:recovery-rebate-joint-claimable-spouse
   program: recovery-rebate-credit
   years:
@@ -6057,8 +6160,9 @@ 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:
@@ -6080,13 +6184,16 @@ 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:
@@ -6113,12 +6220,14 @@ 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:
@@ -6141,12 +6250,16 @@ candidates:
     48 states and DC.
   pe_us:
     follows: conflicting-source
-    code: []
+    code:
+    - policyengine_us/variables/gov/usda/snap/snap_max_allotment.py
+    - policyengine_us/parameters/gov/usda/snap/max_allotment.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9623
   state: open
-  note: 'The statute-first rule requires revising the model''s delayed cap; verify the FY2026 table and the October
-    1, 2025 effective date. Code not yet on main: snap_max_allotment, max_allotment.yaml cap.'
+  note: 'PE-US follows the published tables: the 18-plus cap applies from October 1, 2026, and the formula''s comment
+    says USDA dates the provision to October 2025 but its FY2026 table listed only a per-person increment (snap_max_allotment.py,
+    gov/usda/snap/max_allotment.yaml). The statute-first rule requires revising the model''s delayed cap; verify
+    the FY2026 table and the October 1, 2025 effective date.'
 - id: us:snap-minimum-allotment-rounding-base
   program: snap
   years:
@@ -6173,13 +6286,17 @@ 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:
@@ -6204,13 +6321,17 @@ 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:

From 7b496b2e95d06cff16bbf8261f8839df874fa082 Mon Sep 17 00:00:00 2001
From: Max Ghenis <max@policyengine.org>
Date: Sat, 24 Oct 2026 12:15:41 -0400
Subject: [PATCH 2/4] Address review findings on the federal, Alaska-Hawaii
 source-conflict candidates

Refresh entries from code merged since the first round (#9944, #9968,
#10272), add the missing 110%-floor candidates for the District and
Riverside County, and fix the page anchors the reviews flagged.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
---
 source_conflicts/candidates.yaml | 174 ++++++++++++++++++++++++-------
 1 file changed, 137 insertions(+), 37 deletions(-)

diff --git a/source_conflicts/candidates.yaml b/source_conflicts/candidates.yaml
index 73fde88b4d5..c64d1543edf 100644
--- a/source_conflicts/candidates.yaml
+++ b/source_conflicts/candidates.yaml
@@ -219,13 +219,15 @@ candidates:
     follows: statute
     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_indiv.py
     - 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: 'PE-US follows the statute and form: one 10% floor applies to the tax unit''s combined losses after the
-    exclusion (ar_casualty_loss_deduction_indiv.py, ar_casualty_loss_deduction_joint.py, casualty_loss/income_floor.yaml).
+  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
@@ -251,13 +253,18 @@ 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:
@@ -797,6 +804,39 @@ 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:
@@ -1185,6 +1225,37 @@ candidates:
     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
@@ -1586,16 +1657,22 @@ 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:
@@ -1616,12 +1693,16 @@ 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:
@@ -1633,7 +1714,7 @@ 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
@@ -1642,12 +1723,16 @@ 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:
@@ -1662,19 +1747,23 @@ 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:
@@ -1780,10 +1869,11 @@ candidates:
     - https://github.com/PolicyEngine/policyengine-us/pull/10087
     - https://github.com/PolicyEngine/policyengine-us/pull/10089
   state: ruled
-  note: 'PE-US follows the regulation and instructions: each spouse takes the larger of the $7,000 disabled exemption
-    and their own regular and age exemptions, so the non-disabled 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.'
+  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:
@@ -5646,14 +5736,18 @@ candidates:
     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: '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, and the helper''s docstring says this case rests on the IRS instructions, not
-    the statute (tools/section_911.py). The statute-first rule requires revising the deduction-only ACTC bar; verify
-    that interpretation separately from EITC, whose statutory wording differs.'
+    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:
@@ -5725,17 +5819,23 @@ 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:

From 59ef2f755a21c17e1ae6fd5df4f9c4886bea393d Mon Sep 17 00:00:00 2001
From: Max Ghenis <max@policyengine.org>
Date: Sat, 24 Oct 2026 14:11:45 -0400
Subject: [PATCH 3/4] Refresh the SNAP candidates that #10299 settled

#10299 merged, so the Alaska and Hawaii ABAWD timing entries and the
FY2026 large-household cap entry no longer describe the change as in
flight; each note now says what the merged code does.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
---
 source_conflicts/candidates.yaml | 27 +++++++++++++++------------
 1 file changed, 15 insertions(+), 12 deletions(-)

diff --git a/source_conflicts/candidates.yaml b/source_conflicts/candidates.yaml
index c64d1543edf..fcbb90f31d8 100644
--- a/source_conflicts/candidates.yaml
+++ b/source_conflicts/candidates.yaml
@@ -29,7 +29,7 @@ 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, PE-US applies the changes in Alaska as well as Texas.
   pe_us:
     follows: statute
     code:
@@ -39,10 +39,11 @@ 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:
@@ -1892,7 +1893,7 @@ 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, PE-US applies the changes in Hawaii as well as Texas.
   pe_us:
     follows: statute
     code:
@@ -1902,9 +1903,10 @@ 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. 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 area waiver ended June
+    30, 2025.'
 - id: us-hi:snap-child-support-deduction
   program: snap
   years:
@@ -6246,9 +6248,10 @@ 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:

From 1660833e4bcded3d7d9ce918126b9e3e73f417d3 Mon Sep 17 00:00:00 2001
From: Max Ghenis <max@policyengine.org>
Date: Sat, 24 Oct 2026 14:22:56 -0400
Subject: [PATCH 4/4] Show the gap between readings in the Alaska and Hawaii
 ABAWD examples

Name the file that ends Hawaii's area waiver.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
---
 source_conflicts/candidates.yaml | 11 +++++++----
 1 file changed, 7 insertions(+), 4 deletions(-)

diff --git a/source_conflicts/candidates.yaml b/source_conflicts/candidates.yaml
index fcbb90f31d8..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, PE-US 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:
@@ -1893,20 +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, PE-US 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: '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 area waiver ended June
-    30, 2025.'
+    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: