From df1b6ece994788f0c9be3f09661f0c7d68c7fc0e Mon Sep 17 00:00:00 2001
From: Max Ghenis <max@policyengine.org>
Date: Wed, 21 Oct 2026 11:36:32 -0400
Subject: [PATCH 1/4] Point the IN-MT 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>
---
 ...ource-conflict-candidates-in-mt.changed.md |   1 +
 source_conflicts/candidates.yaml              | 324 +++++++++++++-----
 2 files changed, 242 insertions(+), 83 deletions(-)
 create mode 100644 changelog.d/source-conflict-candidates-in-mt.changed.md

diff --git a/changelog.d/source-conflict-candidates-in-mt.changed.md b/changelog.d/source-conflict-candidates-in-mt.changed.md
new file mode 100644
index 00000000000..6569c9536c7
--- /dev/null
+++ b/changelog.d/source-conflict-candidates-in-mt.changed.md
@@ -0,0 +1 @@
+Point the Indiana to Montana 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..b848be2aa86 100644
--- a/source_conflicts/candidates.yaml
+++ b/source_conflicts/candidates.yaml
@@ -1996,12 +1996,16 @@ candidates:
     under the current base.
   pe_us:
     follows: conflicting-source
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/in/tax/income/credits/earned_income_credit/in_eitc.py
+    - policyengine_us/variables/gov/states/in/tax/income/credits/earned_income_credit/in_eitc_eligible.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/8902
   state: unreviewed
-  note: 'The statute-first rule requires changing the amount base if frozen conformity is verified; eligibility
-    already uses the frozen snapshot. Code not yet on main: in_eitc, in_eitc_eligible.'
+  note: 'PE-US follows Schedule IN-EIC: under static conformity in_eitc multiplies the current-year federal credit
+    by the match rate, and its comment argues the post-2023 federal changes are inflation indexing only (in_eitc.py).
+    in_eitc_eligible tests the frozen snapshot, January 1, 2023 through 2025 and January 1, 2026 from 2026. The
+    statute-first rule requires changing the amount base if frozen conformity is verified.'
 - id: us-in:rcap-unlicensed-facility-per-diem
   program: ssi-state-supplement
   years:
@@ -2016,19 +2020,23 @@ candidates:
     url: null
   - kind: manual
     citation: FSSA guide (2017)
-    url: null
+    url: https://www.in.gov/fssa/ddars/files/RCAP-Provider-Guide.pdf
   readings:
     statute: The rule gives $27 daily.
     other: The guide gives $37 daily.
   example: $27 versus $37 daily.
   pe_us:
     follows: unknown
-    code: []
+    code:
+    - policyengine_us/parameters/gov/states/in/fssa/ssp/rcap/per_diem/unlicensed.yaml
+    - policyengine_us/variables/gov/states/in/fssa/ssp/in_ssp_rcap.py
     prs:
-    - https://github.com/PolicyEngine/policyengine-us/pull/9709
+    - https://github.com/PolicyEngine/policyengine-us/pull/7887
   state: unreviewed
-  note: 'PE-US uses $37; obtain exact citations and establish concurrent applicability in 2026, which is unconfirmed.
-    Code not yet on main: IN RCAP parameters.'
+  note: 'PE-US uses $37 from July 1, 2008 and $27 before, citing 455 IAC 1-3-3 and the September 2017 FSSA RCAP
+    Provider Guide (rcap/per_diem/unlicensed.yaml, in_ssp_rcap.py). That code came from #7887; #9709, which this
+    entry named before, changed only California''s standards. Obtain the exact in-force rule text and establish
+    concurrent applicability in 2026, which is unconfirmed.'
 - id: us-ks:2021-2023-exemptions-dependent-filer
   program: income-tax
   years:
@@ -2145,8 +2153,9 @@ candidates:
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9213
   state: unreviewed
-  note: 'PE-US follows the manual; verify applicable versions of the state-plan/manual conflict, for which no statute
-    is supplied. Code not yet on main: dependent_child/age_limit.yaml.'
+  note: 'PE-US follows the manual: Kansas''s age limit is 19 from 2014 and its student option is off, and the age-limit
+    comment records the S25 student-option election (age_limit.yaml, student_option.yaml). Verify applicable versions
+    of the state-plan/manual conflict, for which no statute is supplied.'
 - id: us-ks:snap-crop-share-farm-rent-classification
   program: snap
   years:
@@ -2169,12 +2178,16 @@ candidates:
   example: For $6,000 farm rent alone, SNAP is reported as $298 on main versus $210 in the PR (not re-computed here).
   pe_us:
     follows: unknown
-    code: []
+    code:
+    - policyengine_us/variables/gov/usda/snap/income/snap_farm_rent_income.py
+    - policyengine_us/parameters/gov/usda/snap/income/sources/unearned.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9671
   state: unreviewed
-  note: 'The described implementation follows the federal regulation; verify the Kansas memo and its reported federal
-    clearance, and identify the underlying statutory rule. Code not yet on main: snap_farm_rent_income, gov.usda.snap.income.sources.unearned.'
+  note: 'PE-US follows the federal regulation in every state, Kansas included: Form 4835 farm rent of a landowner
+    who does not materially participate counts as unearned income, with losses floored at zero (snap_farm_rent_income.py,
+    income/sources/unearned.yaml). Verify the Kansas memo and its reported federal clearance, and identify the underlying
+    statutory rule; the formula cites 7 U.S.C. 2014(d)(9) for the loss rule.'
 - id: us-ky:claim-of-right-deduction-under-federal-credit
   program: income-tax
   years:
@@ -2221,7 +2234,7 @@ candidates:
   sources:
   - kind: regulation
     citation: 921 KAR 2:016
-    url: null
+    url: https://apps.legislature.ky.gov/law/kar/titles/921/002/016/
   - kind: manual
     citation: DCBS Operation Manual Volume III, MS 2820, OMTL-682, revised 11/1/25
     url: https://chfs.ky.gov/agencies/dcbs/dfs/Documents/OMVOLIII.pdf
@@ -2231,12 +2244,44 @@ candidates:
   example: A household of one receives $242 under the manual rather than the regulation's 2023 schedule.
   pe_us:
     follows: unknown
-    code: []
+    code:
+    - policyengine_us/parameters/gov/states/ky/dcbs/ktap/benefit/payment_maximum.yaml
+    - policyengine_us/variables/gov/states/ky/dcbs/ktap/benefit/ky_ktap_payment_maximum.py
+    prs:
+    - https://github.com/PolicyEngine/policyengine-us/pull/8942
+  state: unreviewed
+  note: PE-US follows the manual from November 1, 2025 ($242 to $627 for sizes 1 through 7 or more), and the parameter's
+    comment records that 921 KAR 2:016 still shows the 2023 schedule (benefit/payment_maximum.yaml, ky_ktap_payment_maximum.py).
+    Determine the governing source in this regulation/manual conflict.
+- id: us-ky:ktap-payment-scale-household-size
+  program: tanf
+  years:
+    from: 2025
+    type: program
+    note: program year as the program defines it
+  question: Is Kentucky's K-TAP maximum payment scale indexed by the number of eligible persons, as the operations
+    manual says, or by the number of children, as the KY FACES web app labels it?
+  sources:
+  - kind: manual
+    citation: DCBS Division of Family Support Operation Manual Volume III, MS 2820 (OMTL-682, revised 11/1/25),
+      Maximum Payment Scale
+    url: https://www.chfs.ky.gov/agencies/dcbs/dfs/Documents/OMVOLIII.pdf
+  - kind: agency-practice
+    citation: KY FACES, Kentucky Transitional Assistance Program (KTAP) page
+    url: https://prd.webapps.chfs.ky.gov/kyfaces/Kinship/KTAP
+  readings:
+    statute: No statute supplied; the manual's Maximum Payment Scale runs by Number of Eligible Persons.
+    other: KY FACES shows the same dollar amounts with the axis labeled Number of Children.
+  pe_us:
+    follows: unknown
+    code:
+    - policyengine_us/parameters/gov/states/ky/dcbs/ktap/benefit/payment_maximum.yaml
+    - policyengine_us/variables/gov/states/ky/dcbs/ktap/benefit/ky_ktap_payment_maximum.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/8942
   state: unreviewed
-  note: PE-US follows the manual from November 1, 2025; determine the governing source in this regulation/manual
-    conflict.
+  note: 'PE-US follows the manual: the scale is keyed to assistance unit size, and the parameter''s comment records
+    the web app''s Number of Children label (benefit/payment_maximum.yaml). Confirm which count the agency applies.'
 - id: us-ky:liheap-subsidized-income-points
   program: liheap
   years:
@@ -2340,12 +2385,17 @@ candidates:
     using annual averages; separate joint adjustment gives $25,675 versus $25,676.
   pe_us:
     follows: gap-fill
-    code: []
+    code:
+    - policyengine_us/parameters/gov/states/la/tax/income/deductions/standard/amount.yaml
+    - policyengine_us/parameters/gov/states/la/tax/income/exempt_income/retirement/cap.yaml
+    - policyengine_us/parameters/uprating_extensions.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9791
   state: unreviewed
-  note: 'Verify that the bulletin permissibly fills the indexing and rounding gaps for both provisions. Code not
-    yet on main: extend_la_cpi_u_indexed_amounts, la_standard_deduction, la_retirement_exemption_person.'
+  note: 'PE-US follows the bulletin''s gap-fill: 2026 uses RIB 26-019''s amounts, and later years apply BLS''s December-over-December
+    CPI-U change rounded to one decimal and double the rounded single deduction for joint, head of household and
+    surviving spouse filers (standard/amount.yaml, retirement/cap.yaml, extend_la_cpi_u_indexed_amounts in uprating_extensions.py).
+    Verify that the bulletin permissibly fills the indexing and rounding gaps for both provisions.'
 - id: us-la:school-readiness-incapable-child
   program: income-tax
   years:
@@ -2418,11 +2468,14 @@ candidates:
     follows: statute
     code:
     - policyengine_us/parameters/gov/states/ma/tax/income/credits/senior_circuit_breaker/income/disallowed_deductions.yaml
+    - policyengine_us/variables/gov/states/ma/tax/income/credits/senior_circuit_breaker/ma_scb_total_income.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9250
   state: unreviewed
-  note: 'Verify the guidance''s years; the earliest year comes from the parameter, and the demonstrated opposing
-    guidance concerns SNAP. Code not yet on main: ma_scb_total_income.'
+  note: 'PE-US follows the statute''s item 2: SNAP and WIC are left out of the add-backs, and the list''s comment
+    records DOR''s contrary guidance (income/disallowed_deductions.yaml, read by ma_scb_total_income.py). Verify
+    the guidance''s years; the earliest year comes from the parameter, and the demonstrated opposing guidance concerns
+    SNAP.'
 - id: us-ma:claim-of-right-federal-deduction-eligibility
   program: income-tax
   years:
@@ -2475,11 +2528,14 @@ candidates:
     follows: unknown
     code:
     - policyengine_us/parameters/gov/states/ma/hic/connector_care/fpl_floor.yaml
+    - policyengine_us/parameters/gov/states/ma/hic/connector_care/fpl_limit.yaml
+    - policyengine_us/variables/gov/states/ma/hic/connector_care/ma_connector_care_eligible.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9240
   state: unreviewed
-  note: 'PE-US follows the Overview and leaves the sub-100% band unmodelled; reconcile the narrower coverage with
-    the regulation. Code not yet on main: ma_connector_care_eligible, gov.states.ma.hic.connector_care.fpl_limit.'
+  note: 'PE-US follows the Overview for 2026: income must be from 100% to 400% FPL, and the floor''s and limit''s
+    comments record the regulation''s Plan Type 1 and 3D bands, which are left unmodelled (fpl_floor.yaml, fpl_limit.yaml,
+    ma_connector_care_eligible.py). Reconcile the narrower coverage with the regulation.'
 - id: us-ma:pfml-cap-swap-effective-date
   program: paid-family-medical-leave
   years:
@@ -2618,12 +2674,46 @@ candidates:
   example: $1,078 under the multiplier versus $1,210 under the matrix.
   pe_us:
     follows: unknown
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/md/dhs/meap/md_meap.py
+    - policyengine_us/parameters/gov/states/md/dhs/meap/payment/garrett_multiplier.yaml
+    prs:
+    - https://github.com/PolicyEngine/policyengine-us/pull/9746
+  state: unreviewed
+  note: 'PE-US follows the plan''s multiplier: Garrett County pays 1.1 times the statewide amount, rounded half
+    up, so oil Level 4 is $1,078, and the documentation records the FY27 table''s $1,210 in that one cell (md_meap.py,
+    payment/garrett_multiplier.yaml). Verify its FY27 applicability and clarify the printed cell.'
+- id: us-md:meap-income-limit-plan-percentages
+  program: liheap
+  years:
+    from: 2026
+    to: 2026
+    type: federal-fiscal
+  question: Do Maryland MEAP's FY2026 income limits for sizes 1-10 follow the published annual 200% FPG amounts
+    or the state plan's equivalent SMI percentages and additional-member line?
+  sources:
+  - kind: guidance
+    citation: OHEP Income Guidelines FY2026 (updated July 9, 2025)
+    url: https://dhs.maryland.gov/documents/OHEP/Advisory%20Board/Income-Guidelines-FY2026-Updated-7.9.2025.pdf
+  - kind: plan
+    citation: FY2026 LIHEAP State Plan, income eligibility, page 9
+    url: https://liheapch.acf.gov/docs/2026/state-plans/MD_Plan_2026.pdf#page=9
+  readings:
+    statute: No statute supplied; the published guidelines give annual amounts at 200% FPG for sizes 1-10.
+    other: The plan states truncated equivalent SMI percentages and an additional-member line inconsistent with
+      them.
+  pe_us:
+    follows: unknown
+    code:
+    - policyengine_us/variables/gov/states/md/dhs/meap/eligibility/md_meap_income_limit.py
+    - policyengine_us/parameters/gov/states/md/dhs/meap/eligibility/fpg_rate.yaml
+    - policyengine_us/parameters/gov/states/md/dhs/meap/eligibility/smi_min_size.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9746
   state: unreviewed
-  note: 'PE-US follows the multiplier; verify its FY27 applicability and clarify the printed cell. Code not yet
-    on main: md_meap Garrett supplement.'
+  note: PE-US follows the published 200% FPG amounts for sizes 1-10 and uses 60% SMI from size 11, and the documentation
+    records the plan's truncated percentages and inconsistent additional-member line (md_meap_income_limit.py, eligibility/fpg_rate.yaml,
+    eligibility/smi_min_size.yaml). Verify the plan's figures and whether they change any household's eligibility.
 - id: us-md:meap-interest-dividends
   program: liheap
   years:
@@ -2648,12 +2738,15 @@ candidates:
     other: The plan leaves interest, dividends or royalties unchecked.
   pe_us:
     follows: unknown
-    code: []
+    code:
+    - policyengine_us/parameters/gov/states/md/dhs/meap/income/sources/unearned.yaml
+    - policyengine_us/variables/gov/states/md/dhs/meap/income/md_meap_countable_income.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9746
   state: unreviewed
-  note: 'PE-US follows COMAR and the manual; verify the unchecked category''s meaning and reconcile the plan. Code
-    not yet on main: md_meap countable income.'
+  note: 'PE-US follows COMAR and the manual: interest and dividends are countable unearned income, and the documentation
+    records that the plan leaves them unchecked (income/sources/unearned.yaml, md_meap_countable_income.py). Verify
+    the unchecked category''s meaning and reconcile the plan.'
 - id: us-md:meap-lump-sums-americorps
   program: liheap
   years:
@@ -2678,12 +2771,15 @@ candidates:
     other: The manual and plan checklists count them.
   pe_us:
     follows: unknown
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/md/dhs/meap/income/md_meap_countable_income.py
+    - policyengine_us/parameters/gov/states/md/dhs/meap/income/sources/unearned.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9746
   state: unreviewed
-  note: 'PE-US follows COMAR; obtain exact checklist provisions and applicable versions. Code not yet on main: md_meap
-    countable income.'
+  note: 'PE-US follows COMAR: nonrecurring lump sums and AmeriCorps/VISTA payments are not countable, and the documentation
+    says the manual and plan count them (md_meap_countable_income.py, income/sources/unearned.yaml). Obtain exact
+    checklist provisions and applicable versions.'
 - id: us-md:meap-nonqualified-child-household-size
   program: liheap
   years:
@@ -2707,12 +2803,14 @@ candidates:
     and PE-US.
   pe_us:
     follows: unknown
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/md/dhs/meap/eligibility/md_meap_household_size.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9746
   state: unreviewed
-  note: 'PE-US follows the manual; determine the governing source and verify the supplied page anchor. Code not
-    yet on main: md_meap household size.'
+  note: 'PE-US follows the manual: children under 18 count in household size whatever their immigration status,
+    while ineligible adults do not (md_meap_household_size.py). Determine the governing source and verify the supplied
+    page anchor.'
 - id: us-md:meap-strike-pay
   program: liheap
   years:
@@ -2737,12 +2835,15 @@ candidates:
     other: The manual excludes those funds.
   pe_us:
     follows: unknown
-    code: []
+    code:
+    - policyengine_us/parameters/gov/states/md/dhs/meap/income/sources/unearned.yaml
+    - policyengine_us/variables/gov/states/md/dhs/meap/income/md_meap_countable_income.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9746
   state: unreviewed
-  note: 'PE-US follows COMAR; verify the conflicting manual provision and applicable versions. Code not yet on main:
-    md_meap countable income.'
+  note: 'PE-US follows COMAR: strike_benefits count, assumed not employee-funded, and the documentation records
+    that manual Attachment B excludes funds without employee contributions (income/sources/unearned.yaml, md_meap_countable_income.py).
+    Verify the conflicting manual provision and applicable versions.'
 - id: us-md:pension-exclusion-maximum
   program: income-tax
   years:
@@ -2886,11 +2987,14 @@ candidates:
     code:
     - policyengine_us/parameters/gov/states/md/mhbe/premium_assistance/target_contribution_percentage/final.yaml
     - policyengine_us/parameters/gov/states/md/mhbe/premium_assistance/target_contribution_percentage/initial.yaml
+    - policyengine_us/variables/gov/states/md/mhbe/premium_assistance/md_premium_assistance_target_contribution_percentage.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9218
   state: unreviewed
-  note: 'PE-US follows Board design and the MIA exhibit; verify the suspected briefing error and 2027 applicability.
-    Code not yet on main: md_premium_assistance_target_contribution_percentage.'
+  note: 'PE-US follows the Board design and the MIA exhibit: the 150-200% band ends, and the 200-250% band starts,
+    at 2.00%, and the comment records that the briefing prints 1.00% at that boundary twice (target_contribution_percentage/initial.yaml
+    and final.yaml, read by md_premium_assistance_target_contribution_percentage.py). Verify the suspected briefing
+    error and 2027 applicability.'
 - id: us-md:snap-child-support-deduction
   program: snap
   years:
@@ -2964,11 +3068,15 @@ candidates:
     follows: gap-fill
     code:
     - policyengine_us/variables/gov/states/me/tax/income/credits/fairness/property_tax_fairness_credit/me_property_tax_fairness_credit_utilities_in_rent_amount.py
+    - policyengine_us/variables/gov/states/me/tax/income/credits/fairness/property_tax_fairness_credit/me_property_tax_fairness_credit_countable_rent.py
+    - policyengine_us/parameters/gov/states/me/tax/income/credits/fairness/property_tax/rate/utilities_share_of_rent.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9267
   state: unreviewed
-  note: 'Verify the form-only estimate and effective years; the statute-first rule permits gap-filling. Code not
-    yet on main: me_property_tax_fairness_credit_countable_rent, gov.states.me.tax.income.credits.fairness.property_tax.rate.utilities_share_of_rent.'
+  note: 'PE-US fills the gap with the form''s estimate: when rent includes utilities of unknown cost it subtracts
+    15% of rent, from 2014, and the rate''s comment says the statute has no unknown-amount estimate (me_property_tax_fairness_credit_countable_rent.py,
+    rate/utilities_share_of_rent.yaml). Verify the form-only estimate and effective years; the statute-first rule
+    permits gap-filling.'
 - id: us-me:sales-tax-fairness-credit-mixed-joint-return
   program: income-tax
   years:
@@ -2988,12 +3096,15 @@ candidates:
     other: The dependent note under the Single column supports allowing the joint credit unless every filer is claimable.
   pe_us:
     follows: gap-fill
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/me/tax/income/credits/fairness/sales_tax_fairness_credit/me_sales_tax_fairness_credit_eligible.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/10024
   state: ruled
-  note: 'Ruled in October 2026; verify the mixed-joint interpretation and annual coverage because the supplied form
-    is for 2025. Code not yet on main: me_sales_tax_fairness_credit_eligible.'
+  note: 'PE-US follows the schedule''s reading: a joint return qualifies unless every filer can be claimed, and
+    the comment says neither 5213-A(6)(C) nor subsection 2 settles the mixed case (me_sales_tax_fairness_credit_eligible.py).
+    Ruled in October 2026; verify the mixed-joint interpretation and annual coverage because the supplied form is
+    for 2025.'
 - id: us-me:tanf-incapacitated-adult-care-deduction
   program: tanf
   years:
@@ -3004,8 +3115,8 @@ candidates:
     statute is described as child-only?
   sources:
   - kind: statute
-    citation: Maine TANF statute (citation not given in source; described as child-only)
-    url: null
+    citation: 22 M.R.S. §3762(3)(B)(7-D) (described as child-only)
+    url: https://www.mainelegislature.org/legis/statutes/22/title22sec3762.html
   - kind: regulation
     citation: 10-144 CMR ch. 331, Ch. IV § B(2)(b)
     url: https://www.law.cornell.edu/regulations/maine/C-M-R-10-144-ch-331-IV
@@ -3016,12 +3127,14 @@ candidates:
     administrative rule.
   pe_us:
     follows: conflicting-source
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/me/dhhs/tanf/income/deductions/me_tanf_child_care_deduction.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/8982
   state: unreviewed
-  note: 'Find the statute citation; if its child-only scope is verified, the statute-first rule requires removing
-    the adult-care deduction. Code not yet on main: Maine TANF dependent care deduction variable (name not given).'
+  note: 'PE-US follows the rule: the deduction also covers each incapacitated adult needing care, at the $175 tier
+    (me_tanf_child_care_deduction.py). The formula cites 22 M.R.S. §3762(3)(B)(7-D) for the per-child amounts; if
+    that statute''s child-only scope is verified, the statute-first rule requires removing the adult-care deduction.'
 - id: us-mi:claim-of-right-credit-amount-and-threshold
   program: income-tax
   years:
@@ -3070,12 +3183,18 @@ candidates:
     to $19,444, and heating credit from $35.316 to $80.676.
   pe_us:
     follows: conflicting-source
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/mi/tax/income/mi_household_resources.py
+    - policyengine_us/parameters/gov/states/mi/tax/income/household_resources_all_members.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9796
   state: ruled
-  note: 'Ruled in October 2026 to follow the form; the later statute-first rule requires a model change after distinguishing
-    dependents'' own income from amounts received for others. Code not yet on main: mi_household_resources, gov.states.mi.tax.income.household_resources_all_members.'
+  note: 'Partly changed by #9796: PE-US now counts only the claimant''s and spouse''s own income, as the statute
+    does, except the sources on MI-1040CR lines 21, 22 and 27 (Social Security, SSI, railroad benefits, child support,
+    TANF and general assistance), which it counts for every member as amounts received for others, as the form does
+    (mi_household_resources.py, household_resources_all_members.yaml). Ruled in October 2026 to follow the form;
+    the statute-first rule still requires deciding whether a dependent''s own benefits on those lines are received
+    for others.'
 - id: us-mi:household-resources-premium-double-deduction
   program: homestead-credit
   years:
@@ -3234,13 +3353,18 @@ candidates:
   pe_us:
     follows: gap-fill
     code:
+    - policyengine_us/variables/gov/hhs/medicaid/income/medicaid_income_level.py
+    - policyengine_us/variables/gov/hhs/medicaid/eligibility/categories/medicaid_optional_senior_or_disabled_income_limit.py
     - policyengine_us/variables/gov/states/mo/dss/mhf/mo_mhf_parent_income_limit.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9297
     - https://github.com/PolicyEngine/policyengine-us/pull/9379
   state: unreviewed
-  note: 'Verify the rounding gap-fill; the separate January-versus-April timing difference is a model approximation.
-    Code not yet on main: medicaid_income_level, medicaid_optional_senior_or_disabled_income_limit.'
+  note: 'PE-US fills the gap with the manual''s convention: medicaid_income_eligible (medicaid_income_level.py)
+    rounds each monthly MAGI Medicaid and CHIP limit up to the next whole dollar and admits income at or below it,
+    in every state as an approximation. Missouri''s MHABD limits round up the same way (medicaid_optional_senior_or_disabled_income_limit.py),
+    and its MHF parent limit uses the published schedule (mo_mhf_parent_income_limit.py). Verify the rounding gap-fill;
+    the separate January-versus-April timing difference is a model approximation.'
 - id: us-mo:negative-federal-agi-combined-return
   program: income-tax
   years:
@@ -3297,8 +3421,9 @@ candidates:
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9214
   state: unreviewed
-  note: 'The statute-first rule requires nearest-dollar rounding; verify other chart years before extending beyond
-    2025. Code not yet on main: mo_property_tax_credit.'
+  note: 'PE-US follows the DOR charts: the formula reproduces the published charts, which its comment says round
+    the credit down and the phase-out up, although the statute says the nearest whole dollar (mo_property_tax_credit.py).
+    The statute-first rule requires nearest-dollar rounding; verify other chart years before extending beyond 2025.'
 - id: us-mo:sab-personal-standard-rounding
   program: supplemental-aid-to-the-blind
   question: Is SAB's earnings standard exactly 10% under the manual or the rounded-up value in the regulation's
@@ -3366,12 +3491,15 @@ candidates:
   example: Two student parents with one toddler may make only one claim under Missouri's manual from 2025.
   pe_us:
     follows: gap-fill
-    code: []
+    code:
+    - policyengine_us/parameters/gov/usda/snap/student/child_care_claim_cap/per_household.yaml
+    - policyengine_us/variables/gov/usda/snap/eligibility/student/meets_snap_parent_exception.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9380
   state: unreviewed
-  note: 'Verify whether the manual permissibly fills the federal silence; PE-US applies the cap only in Missouri.
-    Code not yet on main: meets_snap_parent_exception, gov/usda/snap/student/child_care_claim_cap/per_household.yaml.'
+  note: PE-US applies Missouri's one-adult-per-household cap from 2025, a start date the parameter's comment calls
+    a modeling choice, and keeps the uncapped federal reading in other states (child_care_claim_cap/per_household.yaml,
+    meets_snap_parent_exception.py). Verify whether the manual permissibly fills the federal silence.
 - id: us-mo:wftc-investment-income-boundary
   program: income-tax
   years:
@@ -3403,11 +3531,14 @@ candidates:
     follows: statute
     code:
     - policyengine_us/variables/gov/states/mo/tax/income/credits/mo_wftc_eligible.py
+    - policyengine_us/parameters/gov/states/mo/tax/income/credits/wftc/investment_income_limit.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9180
   state: unreviewed
-  note: 'Confirm the documented maintainer choice''s date and obtain the 2023 form URL; the 2024-2025 forms are
-    reported to agree with the statute. Code not yet on main: mo_wftc_eligible, gov/states/mo/tax/income/credits/wftc/investment_income_limit.yaml.'
+  note: 'PE-US follows the statute in every year: investment income equal to the limit keeps eligibility, and the
+    comment records the 2023 form''s "equal to or greater than" wording and says the 2024 and 2025 forms use "greater
+    than" (mo_wftc_eligible.py, wftc/investment_income_limit.yaml). Confirm the documented maintainer choice''s
+    date and obtain the 2023 form URL.'
 - id: us-ms:liheap-110-percent-poverty-floor
   program: liheap
   years:
@@ -3433,14 +3564,17 @@ candidates:
   example: In FY2026, a household of 11 with $77,000 exceeds the $75,593 manual limit but falls below the $77,715
     floor; the proposed statutory model awards $650 for propane.
   pe_us:
-    follows: conflicting-source
-    code: []
+    follows: statute
+    code:
+    - policyengine_us/variables/gov/states/ms/mdhs/liheap/ms_liheap_eligible.py
+    - policyengine_us/parameters/gov/hhs/liheap/fpg_floor.yaml
+    - policyengine_us/parameters/gov/states/ms/mdhs/liheap/fpg_year_lag.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/10279
   state: unreviewed
-  note: 'The statute-first rule requires applying the floor in main; the open PR proposes this change, while main
-    uses the manual limit alone. Code not yet on main: ms_liheap eligibility formula, gov.hhs.liheap.fpg_floor,
-    fpg_year_lag.'
+  note: 'Changed by #10279: PE-US now follows the statute. A household with income below 110% of the prior year''s
+    poverty guideline is income-eligible even above the manual''s 60% SMI limit, which the comment finds below that
+    floor from size 11 in FY2026 and FY2027 (ms_liheap_eligible.py, gov/hhs/liheap/fpg_floor.yaml, ms/mdhs/liheap/fpg_year_lag.yaml).'
 - id: us-ms:liheap-unearned-income-sources
   program: liheap
   years:
@@ -3488,14 +3622,19 @@ candidates:
     credit of $460 under the form versus $1,150 under the homestead reading.
   pe_us:
     follows: conflicting-source
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/mt/tax/income/credits/mt_elderly_homeowner_or_renter/mt_elderly_homeowner_or_renter_credit_property_tax_billed.py
+    - policyengine_us/variables/gov/states/mt/tax/income/credits/mt_elderly_homeowner_or_renter/mt_elderly_homeowner_or_renter_credit_gross_rent.py
+    - policyengine_us/variables/gov/states/mt/tax/income/credits/mt_elderly_homeowner_or_renter/mt_elderly_homeowner_or_renter_credit_pre_one_claimant.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9900
     - https://github.com/PolicyEngine/policyengine-us/pull/9945
   state: open
-  note: 'A source-choice decision remains open; the statute-first rule requires changing claimant-only costs if
-    the whole-homestead reading is confirmed. Code not yet on main: mt_elderly_homeowner_or_renter_credit_pre_one_claimant,
-    mt_elderly_homeowner_or_renter_credit_property_tax_billed, mt_elderly_homeowner_or_renter_credit_gross_rent.'
+  note: 'PE-US follows the form: the claimant counts the property tax billed to their own tax unit and the rent
+    it paid; only when no one in the tax unit is billed does the household''s property tax count, as rent (mt_elderly_homeowner_or_renter_credit_property_tax_billed.py,
+    mt_elderly_homeowner_or_renter_credit_gross_rent.py, mt_elderly_homeowner_or_renter_credit_pre_one_claimant.py).
+    A source-choice decision remains open; the statute-first rule requires changing claimant-only costs if the whole-homestead
+    reading is confirmed.'
 - id: us-mt:elderly-credit-nonloss-agi-adjustments
   program: elderly-homeowner-renter-credit
   years:
@@ -3516,11 +3655,16 @@ candidates:
     other: Sum income categories without non-loss deductions.
   pe_us:
     follows: statute
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/mt/tax/income/credits/mt_elderly_homeowner_or_renter/mt_elderly_homeowner_or_renter_credit_gross_household_income.py
+    - policyengine_us/parameters/gov/states/mt/tax/income/credits/elderly_homeowner_or_renter/gross_income_sources.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9915
   state: unreviewed
-  note: 'Identify the omitted adjustments and verify applicability in both years. Code not yet on main: mt_elderly_homeowner_or_renter_credit_gross_household_income.'
+  note: 'PE-US follows the statute: gross household income starts from each member''s federal AGI, which keeps the
+    non-loss adjustments, and adds back only the business and capital losses (mt_elderly_homeowner_or_renter_credit_gross_household_income.py,
+    elderly_homeowner_or_renter/gross_income_sources.yaml). Identify the omitted adjustments and verify applicability
+    in both years.'
 - id: us-mt:elderly-credit-refundable-credit-timing
   program: elderly-homeowner-renter-credit
   years:
@@ -3541,12 +3685,17 @@ candidates:
     other: The schedule directs use of amounts reported on the current Form 2.
   pe_us:
     follows: unknown
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/mt/tax/income/credits/mt_elderly_homeowner_or_renter/mt_elderly_homeowner_or_renter_credit_federal_refundable_credits.py
+    - policyengine_us/variables/gov/states/mt/tax/income/credits/mt_elderly_homeowner_or_renter/mt_elderly_homeowner_or_renter_credit_received.py
+    - policyengine_us/parameters/gov/states/mt/tax/income/credits/elderly_homeowner_or_renter/gross_income_sources.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9915
   state: unreviewed
-  note: 'PE-US uses current-return credits as a proxy; resolve the regulation/form timing difference, noting that
-    the 2024 caption uses received amounts. Code not yet on main: mt_elderly_homeowner_or_renter_credit_federal_refundable_credits.'
+  note: PE-US uses the current return's federal and other Montana refundable credits as a proxy for credits received,
+    while the elderly credit itself enters as an input for the amount received during the year (mt_elderly_homeowner_or_renter_credit_federal_refundable_credits.py,
+    mt_elderly_homeowner_or_renter_credit_received.py, elderly_homeowner_or_renter/gross_income_sources.yaml). Resolve
+    the regulation/form timing difference, noting that the 2024 caption uses received amounts.
 - id: us-mt:elderly-credit-rent-free-occupants
   program: income-tax
   years:
@@ -3571,12 +3720,16 @@ candidates:
     tax receives a 2024 credit of $341 versus $0 before.
   pe_us:
     follows: conflicting-source
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/mt/tax/income/credits/mt_elderly_homeowner_or_renter/mt_elderly_homeowner_or_renter_credit_gross_rent.py
+    - policyengine_us/variables/gov/states/mt/tax/income/credits/mt_elderly_homeowner_or_renter/mt_elderly_homeowner_or_renter_credit_property_tax_billed.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9945
   state: open
-  note: 'The source-choice question remains open; the statute-first rule requires a model change if the regulation
-    expands rather than interprets statutory eligibility. Code not yet on main: mt_elderly_homeowner_or_renter_credit_gross_rent.'
+  note: 'PE-US follows the regulation and instructions: when no one in the claimant''s tax unit is billed property
+    tax, the household''s property tax counts as rent, taking the larger of that and rent paid, so a rent-free occupant
+    can qualify (mt_elderly_homeowner_or_renter_credit_gross_rent.py). The source-choice question remains open;
+    the statute-first rule requires a model change if the regulation expands rather than interprets statutory eligibility.'
 - id: us-mt:medical-floor-agi-base
   program: income-tax
   years:
@@ -3598,12 +3751,17 @@ candidates:
   example: A 2021 couple's medical deduction changes from $3,250 to $4,000.
   pe_us:
     follows: gap-fill
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/mt/tax/income/deductions/itemized/medical/mt_medical_expense_deduction_joint.py
+    - policyengine_us/parameters/gov/states/mt/tax/income/deductions/itemized/state_specific_deduction_applies.yaml
+    - policyengine_us/variables/gov/states/mt/tax/income/deductions/standard/mt_standard_deduction_joint.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9903
   state: unreviewed
-  note: 'Verify the incorporated federal provision against the form''s AGI choice; negative-AGI clipping is a separate
-    model convention. Code not yet on main: mt_medical_expense_deduction_joint, mt_standard_deduction_joint.'
+  note: 'PE-US fills the gap with the form: through 2023 the joint medical floor applies to the return''s pooled
+    Montana AGI (Itemized Deductions Schedule line 1b), and from 2024 the federal floor on federal AGI applies (mt_medical_expense_deduction_joint.py,
+    itemized/state_specific_deduction_applies.yaml); the joint standard deduction also uses pooled Montana AGI (mt_standard_deduction_joint.py).
+    Verify the incorporated federal provision against the form''s AGI choice.'
 - id: us-nc:lieap-gross-versus-net-income
   program: liheap
   years:

From 7bc14cd544be7deb7aa6f49bd28e7ca047142805 Mon Sep 17 00:00:00 2001
From: Max Ghenis <max@policyengine.org>
Date: Sat, 24 Oct 2026 12:15:14 -0400
Subject: [PATCH 2/4] Address review findings on the Indiana-Montana
 source-conflict candidates

Refresh entries from code merged since the first round, add the missing
110%-floor candidates for Indiana, Massachusetts and Maryland, and fix
the page anchors and citations the reviews flagged.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
---
 source_conflicts/candidates.yaml | 222 +++++++++++++++++++++++--------
 1 file changed, 167 insertions(+), 55 deletions(-)

diff --git a/source_conflicts/candidates.yaml b/source_conflicts/candidates.yaml
index 6729ab6e20a..e99fa272c57 100644
--- a/source_conflicts/candidates.yaml
+++ b/source_conflicts/candidates.yaml
@@ -2075,6 +2075,38 @@ candidates:
     by the match rate, and its comment argues the post-2023 federal changes are inflation indexing only (in_eitc.py).
     in_eitc_eligible tests the frozen snapshot, January 1, 2023 through 2025 and January 1, 2026 from 2026. The
     statute-first rule requires changing the amount base if frozen conformity is verified.'
+- id: us-in:liheap-income-floor-vs-smi-limit
+  program: liheap
+  years:
+    from: 2025
+    to: 2027
+    type: program
+    note: program year as the program defines it
+  question: Can Indiana EAP's 60% SMI limit exclude a household of 15 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: manual
+    citation: Indiana PY2026 EAP Intake and Operations Manual, Sections 3.1 and 8.3, p.23
+    url: https://www.in.gov/ihcda/files/Indiana-LIHEAP-Intake-and-Operations-Program-Manual-PY2026.pdf#page=23
+  readings:
+    statute: Income below 110% of the poverty guideline cannot by itself exclude the household.
+    other: Income must be at or below 60% of SMI, which falls below that floor from size 15 in PY2025 and size 16
+      in PY2026 and PY2027.
+  example: In PY2026, sixteen people with $106,000 exceed the $104,543 limit but are below the $107,965 floor.
+  pe_us:
+    follows: statute
+    code:
+    - policyengine_us/variables/gov/states/in/ihcda/eap/in_eap_eligible.py
+    - policyengine_us/parameters/gov/hhs/liheap/fpg_floor.yaml
+    - policyengine_us/parameters/gov/states/in/ihcda/eap/eligibility/fpg_year_lag.yaml
+    prs:
+    - https://github.com/PolicyEngine/policyengine-us/pull/10281
+  state: unreviewed
+  note: PE-US applies the floor to the prior year's guideline, rounded to cents, with the statute's strict "less
+    than" (in_eap_eligible.py).
 - id: us-in:rcap-unlicensed-facility-per-diem
   program: ssi-state-supplement
   years:
@@ -2085,8 +2117,8 @@ candidates:
   question: Is RCAP's unlicensed-facility per diem $27 under the in-force rule or $37 under FSSA's guide?
   sources:
   - kind: regulation
-    citation: Indiana RCAP rule (in-force text)
-    url: null
+    citation: 455 IAC 1-3-3(a) (readopted 11/13/2019)
+    url: https://www.law.cornell.edu/regulations/indiana/455-IAC-1-3-3
   - kind: manual
     citation: FSSA guide (2017)
     url: https://www.in.gov/fssa/ddars/files/RCAP-Provider-Guide.pdf
@@ -2104,8 +2136,8 @@ candidates:
   state: unreviewed
   note: 'PE-US uses $37 from July 1, 2008 and $27 before, citing 455 IAC 1-3-3 and the September 2017 FSSA RCAP
     Provider Guide (rcap/per_diem/unlicensed.yaml, in_ssp_rcap.py). That code came from #7887; #9709, which this
-    entry named before, changed only California''s standards. Obtain the exact in-force rule text and establish
-    concurrent applicability in 2026, which is unconfirmed.'
+    entry named before, changed only California''s standards. The guide prints no per diem; its $1,125.41 county-home
+    income limit is $37 times 365/12 truncated. Establish which rate applies in 2026.'
 - id: us-ks:2021-2023-exemptions-dependent-filer
   program: income-tax
   years:
@@ -2335,11 +2367,15 @@ candidates:
     citation: DCBS Division of Family Support Operation Manual Volume III, MS 2820 (OMTL-682, revised 11/1/25),
       Maximum Payment Scale
     url: https://www.chfs.ky.gov/agencies/dcbs/dfs/Documents/OMVOLIII.pdf
+  - kind: regulation
+    citation: 921 KAR 2:016 Section 9(2)(a) (effective 2-16-2023), table by Number of Eligible Persons
+    url: https://apps.legislature.ky.gov/law/kar/titles/921/002/016/
   - kind: agency-practice
     citation: KY FACES, Kentucky Transitional Assistance Program (KTAP) page
     url: https://prd.webapps.chfs.ky.gov/kyfaces/Kinship/KTAP
   readings:
-    statute: No statute supplied; the manual's Maximum Payment Scale runs by Number of Eligible Persons.
+    statute: No statute supplied; the manual's Maximum Payment Scale and the regulation's table run by Number of
+      Eligible Persons.
     other: KY FACES shows the same dollar amounts with the axis labeled Number of Children.
   pe_us:
     follows: unknown
@@ -2349,8 +2385,10 @@ candidates:
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/8942
   state: unreviewed
-  note: 'PE-US follows the manual: the scale is keyed to assistance unit size, and the parameter''s comment records
-    the web app''s Number of Children label (benefit/payment_maximum.yaml). Confirm which count the agency applies.'
+  note: 'PE-US follows the manual and regulation: the scale is keyed to assistance unit size, proxied by SPM unit
+    size and capped at seven, and the parameter''s comment records the web app''s Number of Children label (benefit/payment_maximum.yaml,
+    ky_ktap_payment_maximum.py). The KY FACES page is written for kinship caregivers, whose child-only cases count
+    only the children, so the label may describe that audience; confirm which count the agency applies.'
 - id: us-ky:liheap-subsidized-income-points
   program: liheap
   years:
@@ -2443,7 +2481,7 @@ candidates:
   sources:
   - kind: statute
     citation: R.S. 47:294(B); R.S. 47:44.1(A)
-    url: null
+    url: https://www.legis.la.gov/legis/Law.aspx?d=101761
   - kind: guidance
     citation: LDR Revenue Information Bulletin 26-019 (September 28, 2026)
     url: https://dam.ldr.la.gov/lawspolicies/RIB%2026-019.pdf
@@ -2605,6 +2643,37 @@ candidates:
   note: 'PE-US follows the Overview for 2026: income must be from 100% to 400% FPL, and the floor''s and limit''s
     comments record the regulation''s Plan Type 1 and 3D bands, which are left unmodelled (fpl_floor.yaml, fpl_limit.yaml,
     ma_connector_care_eligible.py). Reconcile the narrower coverage with the regulation.'
+- id: us-ma:liheap-income-floor-vs-smi-limit
+  program: liheap
+  years:
+    from: 2022
+    to: 2027
+    type: program
+    note: program year as the program defines it
+  question: Can Massachusetts HEAP's 60% SMI limit exclude a household of 30 to 34 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: FY2026 LIHEAP State Plan item 2.1, p.9
+    url: https://liheapch.acf.gov/docs/2026/state-plans/MA_Plan_2026.pdf#page=9
+  readings:
+    statute: Income below 110% of the poverty guideline cannot by itself exclude the household.
+    other: The plan sets 60% of SMI for all household sizes, which falls below that floor from size 30 to 34.
+  example: In FY2026, thirty-four people with $216,000 exceed the $215,077.68 limit but are below the $216,865 floor.
+  pe_us:
+    follows: statute
+    code:
+    - policyengine_us/variables/gov/states/ma/doer/liheap/eligibility/ma_liheap_income_eligible.py
+    - policyengine_us/parameters/gov/hhs/liheap/fpg_floor.yaml
+    - policyengine_us/variables/gov/states/ma/doer/liheap/ma_liheap_fpg.py
+    prs:
+    - https://github.com/PolicyEngine/policyengine-us/pull/10279
+  state: unreviewed
+  note: PE-US applies the floor to the guideline ma_liheap_fpg already lags, rounded to cents, with the strict "less
+    than" (ma_liheap_income_eligible.py).
 - id: us-ma:pfml-cap-swap-effective-date
   program: paid-family-medical-leave
   years:
@@ -2733,7 +2802,7 @@ candidates:
   sources:
   - kind: plan
     citation: LIHEAP State Plan (Garrett 1.1 multiplier)
-    url: https://liheapch.acf.gov/docs/2026/state-plans/MD_Plan_2026.pdf#page=5
+    url: https://liheapch.acf.gov/docs/2026/state-plans/MD_Plan_2026.pdf#page=11
   - kind: form
     citation: FY27 MEAP Benefit Matrices, Garrett County table
     url: https://dhs.maryland.gov/documents/OHEP/FY27-MEAP-Benefit-Matrices.pdf#page=1
@@ -2746,31 +2815,66 @@ candidates:
     code:
     - policyengine_us/variables/gov/states/md/dhs/meap/md_meap.py
     - policyengine_us/parameters/gov/states/md/dhs/meap/payment/garrett_multiplier.yaml
+    - policyengine_us/parameters/gov/states/md/dhs/meap/payment/amount/oil.yaml
+    - policyengine_us/parameters/gov/states/md/dhs/meap/payment/regional_counties.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9746
   state: unreviewed
-  note: 'PE-US follows the plan''s multiplier: Garrett County pays 1.1 times the statewide amount, rounded half
-    up, so oil Level 4 is $1,078, and the documentation records the FY27 table''s $1,210 in that one cell (md_meap.py,
-    payment/garrett_multiplier.yaml). Verify its FY27 applicability and clarify the printed cell.'
+  note: 'PE-US follows the plan''s multiplier: Garrett County, the one regional county, pays 1.1 times the statewide
+    amount, rounded half up, so oil Level 4 is 1.1 times $980, or $1,078, and the documentation records the FY27
+    table''s $1,210 in that one cell (md_meap.py, payment/garrett_multiplier.yaml, payment/amount/oil.yaml, payment/regional_counties.yaml).
+    Verify its FY27 applicability and clarify the printed cell.'
+- id: us-md:meap-income-floor-vs-smi-limit
+  program: liheap
+  years:
+    from: 2025
+    to: 2027
+    type: program
+    note: program year as the program defines it
+  question: Can Maryland MEAP's 60% SMI limit for households of 11 or more exclude a household of 29 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: guidance
+    citation: OHEP Income Guidelines FY2026 (updated July 9, 2025), 60% SMI footnote
+    url: https://dhs.maryland.gov/documents/OHEP/Advisory%20Board/Income-Guidelines-FY2026-Updated-7.9.2025.pdf
+  readings:
+    statute: Income below 110% of the poverty guideline cannot by itself exclude the household.
+    other: Households of 11 or more are limited to 60% of SMI, which falls below that floor from size 29.
+  example: In FY26, twenty-nine people with $186,000 exceed the $185,864 limit but are below the $186,615 floor.
+  pe_us:
+    follows: statute
+    code:
+    - policyengine_us/variables/gov/states/md/dhs/meap/eligibility/md_meap_eligible.py
+    - policyengine_us/parameters/gov/hhs/liheap/fpg_floor.yaml
+    - policyengine_us/variables/gov/states/md/dhs/meap/income/md_meap_fpg.py
+    prs:
+    - https://github.com/PolicyEngine/policyengine-us/pull/10281
+  state: unreviewed
+  note: PE-US applies the floor to md_meap_fpg's prior-year guideline, rounded to cents, with the strict "less than"
+    (md_meap_eligible.py).
 - id: us-md:meap-income-limit-plan-percentages
   program: liheap
   years:
     from: 2026
     to: 2026
-    type: federal-fiscal
-  question: Do Maryland MEAP's FY2026 income limits for sizes 1-10 follow the published annual 200% FPG amounts
-    or the state plan's equivalent SMI percentages and additional-member line?
+    type: program
+    note: program year as the program defines it
+  question: Do Maryland MEAP's FY2026 income limits for sizes 1-10 follow the OHEP guidelines' 200% FPG amounts
+    or the state plan's lower SMI percentages?
   sources:
   - kind: guidance
     citation: OHEP Income Guidelines FY2026 (updated July 9, 2025)
     url: https://dhs.maryland.gov/documents/OHEP/Advisory%20Board/Income-Guidelines-FY2026-Updated-7.9.2025.pdf
   - kind: plan
-    citation: FY2026 LIHEAP State Plan, income eligibility, page 9
+    citation: FY2026 LIHEAP State Plan item 2.1, p.9
     url: https://liheapch.acf.gov/docs/2026/state-plans/MD_Plan_2026.pdf#page=9
   readings:
-    statute: No statute supplied; the published guidelines give annual amounts at 200% FPG for sizes 1-10.
-    other: The plan states truncated equivalent SMI percentages and an additional-member line inconsistent with
-      them.
+    statute: No statute supplied; the OHEP guidelines print 200% FPG limits for sizes 1-8, add $11,004 per additional
+      member, and use 60% of SMI from size 11.
+    other: Plan item 2.1 lists 39.00% to 58.70% of SMI for sizes 1-10, each a truncated equivalent of 200% FPG.
   pe_us:
     follows: unknown
     code:
@@ -2780,9 +2884,10 @@ candidates:
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9746
   state: unreviewed
-  note: PE-US follows the published 200% FPG amounts for sizes 1-10 and uses 60% SMI from size 11, and the documentation
-    records the plan's truncated percentages and inconsistent additional-member line (md_meap_income_limit.py, eligibility/fpg_rate.yaml,
-    eligibility/smi_min_size.yaml). Verify the plan's figures and whether they change any household's eligibility.
+  note: PE-US follows 200% of the poverty guideline for sizes 1-10 and 60% of SMI from size 11. For sizes 9 and
+    10 it uses 200% of the guideline ($119,300 and $130,300), not the guidelines' $11,004 add-on, which gives $4
+    and $8 more (md_meap_income_limit.py, eligibility/fpg_rate.yaml, eligibility/smi_min_size.yaml).
+  example: Seven people with $96,000 are under the guidelines' $97,300 but over the plan's 46.00% of SMI ($95,706).
 - id: us-md:meap-interest-dividends
   program: liheap
   years:
@@ -2798,10 +2903,10 @@ candidates:
     url: https://regs.maryland.gov/us/md/exec/comar/07.03.21.04
   - kind: manual
     citation: OHEP Operations Manual, Attachment A
-    url: null
+    url: https://dhs.maryland.gov/documents/OHEP/OHEP-Operations-Manual.pdf#page=111
   - kind: plan
     citation: FY2026 LIHEAP State Plan 1.9
-    url: https://liheapch.acf.gov/docs/2026/state-plans/MD_Plan_2026.pdf#page=5
+    url: https://liheapch.acf.gov/docs/2026/state-plans/MD_Plan_2026.pdf#page=7
   readings:
     statute: COMAR and the manual count the income.
     other: The plan leaves interest, dividends or royalties unchecked.
@@ -2831,10 +2936,10 @@ candidates:
     url: https://regs.maryland.gov/us/md/exec/comar/07.03.21.04
   - kind: manual
     citation: OHEP manual checklists
-    url: null
+    url: https://dhs.maryland.gov/documents/OHEP/OHEP-Operations-Manual.pdf#page=111
   - kind: plan
     citation: FY2026 plan checklists
-    url: null
+    url: https://liheapch.acf.gov/docs/2026/state-plans/MD_Plan_2026.pdf#page=6
   readings:
     statute: COMAR excludes the payments.
     other: The manual and plan checklists count them.
@@ -2864,7 +2969,7 @@ candidates:
     url: https://regs.maryland.gov/us/md/exec/comar/07.03.21.04
   - kind: manual
     citation: OHEP Operations Manual (May 2025), page 108
-    url: https://dhs.maryland.gov/documents/OHEP/OHEP-Operations-Manual.pdf#page=11
+    url: https://dhs.maryland.gov/documents/OHEP/OHEP-Operations-Manual.pdf#page=108
   readings:
     statute: A nonqualified member's income counts, but the member does not count in household size.
     other: Children under 18 count regardless of citizenship status.
@@ -2878,8 +2983,7 @@ candidates:
     - https://github.com/PolicyEngine/policyengine-us/pull/9746
   state: unreviewed
   note: 'PE-US follows the manual: children under 18 count in household size whatever their immigration status,
-    while ineligible adults do not (md_meap_household_size.py). Determine the governing source and verify the supplied
-    page anchor.'
+    while ineligible adults do not (md_meap_household_size.py). Determine the governing source.'
 - id: us-md:meap-strike-pay
   program: liheap
   years:
@@ -2895,10 +2999,10 @@ candidates:
     url: https://regs.maryland.gov/us/md/exec/comar/07.03.21.04
   - kind: plan
     citation: LIHEAP state plan 1.9, Strike Pay
-    url: null
+    url: https://liheapch.acf.gov/docs/2026/state-plans/MD_Plan_2026.pdf#page=6
   - kind: manual
     citation: OHEP Operations Manual, Attachment B
-    url: null
+    url: https://dhs.maryland.gov/documents/OHEP/OHEP-Operations-Manual.pdf#page=112
   readings:
     statute: COMAR counts funds without employee contributions, and the plan checks strike pay.
     other: The manual excludes those funds.
@@ -3095,7 +3199,7 @@ candidates:
   sources:
   - kind: statute
     citation: 36 M.R.S. § 5219-KK
-    url: null
+    url: https://legislature.maine.gov/statutes/36/title36sec5219-KK.html
   - kind: form
     citation: 2022 Schedule PTFC/STFC line 5c
     url: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/22_1040me_sched_pstfc_ff.pdf#page=2
@@ -3154,7 +3258,7 @@ candidates:
     statute is described as child-only?
   sources:
   - kind: statute
-    citation: 22 M.R.S. §3762(3)(B)(7-D) (described as child-only)
+    citation: 22 M.R.S. §3762(3)(B)(7-D)(d) (described as child-only)
     url: https://www.mainelegislature.org/legis/statutes/22/title22sec3762.html
   - kind: regulation
     citation: 10-144 CMR ch. 331, Ch. IV § B(2)(b)
@@ -3214,7 +3318,7 @@ candidates:
     url: https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-508
   - kind: instructions
     citation: 2025 MI-1040 book, page 32, line 21 (MI-1040CR); related lines 22, 27 and 31
-    url: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2025/MI-1040-Book.pdf#page=28
+    url: https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/IIT/TY2025/MI-1040-Book.pdf#page=32
   readings:
     statute: Count the claimant and spouse's income.
     other: Count the specified income and premiums for all members, including amounts received for dependent adults.
@@ -3251,15 +3355,19 @@ candidates:
   readings:
     statute: The premium deduction does not expressly address amounts deducted elsewhere.
     other: Deduct premiums once, excluding amounts already deducted on lines 21 or 30.
-  example: With $50,000 Schedule C income and $5,000 premiums, household resources are $41,467.61 instead of $36,467.61.
+  example: With $50,000 Schedule C income and $5,000 premiums, household resources are $41,467.61 with the premiums
+    subtracted once and $36,467.61 with them subtracted twice.
   pe_us:
     follows: gap-fill
-    code: []
+    code:
+    - policyengine_us/variables/gov/states/mi/tax/income/mi_household_resources.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9840
   state: unreviewed
-  note: 'The open PR follows the form; verify overlapping deductions and annual instruction coverage. Code not yet
-    on main: mi_household_resources.'
+  note: 'PE-US follows the form: line 31 subtracts the family''s health insurance premiums less the self-employed
+    health insurance deduction already taken on line 30, so each premium dollar is subtracted once, and Social Security
+    and railroad benefits stay gross on line 21 with their Medicare premiums on line 31 (mi_household_resources.py).
+    Verify overlapping deductions the inputs cannot identify and annual instruction coverage.'
 - id: us-mi:snap-child-support-deduction
   program: snap
   years:
@@ -3495,7 +3603,7 @@ candidates:
   sources:
   - kind: regulation
     citation: 7 CFR 273.5(b)(8)
-    url: null
+    url: https://www.law.cornell.edu/cfr/text/7/273.5
   - kind: manual
     citation: Missouri SNAP manual
     url: https://dssmanuals.mo.gov/food-stamps/1135-000-00/1135-025-00/
@@ -3528,10 +3636,10 @@ candidates:
     url: https://revisor.mo.gov/main/OneSection.aspx?section=143.177&bid=49978&hl=
   - kind: form
     citation: 2023 Form MO-WFTC checklist and Line 3 instructions
-    url: null
+    url: https://dor.mo.gov/forms/MO-WFTC_2023.pdf#page=1
   - kind: guidance
     citation: Missouri DOR WFTC FAQ
-    url: null
+    url: https://dor.mo.gov/faq/taxation/individual/missouri-working-family-tax-credit.html
   - kind: guidance
     citation: 2023 DOR information page
     url: null
@@ -3552,7 +3660,7 @@ candidates:
   note: 'PE-US follows the statute in every year: investment income equal to the limit keeps eligibility, and the
     comment records the 2023 form''s "equal to or greater than" wording and says the 2024 and 2025 forms use "greater
     than" (mo_wftc_eligible.py, wftc/investment_income_limit.yaml). Confirm the documented maintainer choice''s
-    date and obtain the 2023 form URL.'
+    date.'
 - id: us-ms:liheap-110-percent-poverty-floor
   program: liheap
   years:
@@ -3565,18 +3673,18 @@ candidates:
   sources:
   - kind: statute
     citation: 42 U.S.C. 8624(b)(2)(B)
-    url: null
+    url: https://www.law.cornell.edu/uscode/text/42/8624#b_2_B
   - kind: manual
     citation: Mississippi LIHEAP manual, Rule 6.1 C and printed 60% SMI table, PDF page 58
-    url: null
+    url: https://www.sos.ms.gov/adminsearch/ACCode/00000693c.pdf#page=58
   - kind: plan
     citation: FY2026 plan assurance (2), page 44
-    url: null
+    url: https://liheapch.acf.gov/docs/2026/state-plans/MS_Plan_2026.pdf#page=44
   readings:
     statute: A household below 110% of the lagged poverty guideline cannot be excluded solely on income.
     other: Apply the manual's 60% SMI limit at every household size.
   example: In FY2026, a household of 11 with $77,000 exceeds the $75,593 manual limit but falls below the $77,715
-    floor; the proposed statutory model awards $650 for propane.
+    floor; PE-US awards $650 for propane.
   pe_us:
     follows: statute
     code:
@@ -3639,16 +3747,17 @@ candidates:
     code:
     - policyengine_us/variables/gov/states/mt/tax/income/credits/mt_elderly_homeowner_or_renter/mt_elderly_homeowner_or_renter_credit_property_tax_billed.py
     - policyengine_us/variables/gov/states/mt/tax/income/credits/mt_elderly_homeowner_or_renter/mt_elderly_homeowner_or_renter_credit_gross_rent.py
-    - policyengine_us/variables/gov/states/mt/tax/income/credits/mt_elderly_homeowner_or_renter/mt_elderly_homeowner_or_renter_credit_pre_one_claimant.py
+    - policyengine_us/variables/gov/states/mt/tax/income/credits/mt_elderly_homeowner_or_renter/mt_elderly_homeowner_or_renter_credit_selected_claimant.py
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9900
     - https://github.com/PolicyEngine/policyengine-us/pull/9945
   state: open
   note: 'PE-US follows the form: the claimant counts the property tax billed to their own tax unit and the rent
-    it paid; only when no one in the tax unit is billed does the household''s property tax count, as rent (mt_elderly_homeowner_or_renter_credit_property_tax_billed.py,
-    mt_elderly_homeowner_or_renter_credit_gross_rent.py, mt_elderly_homeowner_or_renter_credit_pre_one_claimant.py).
-    A source-choice decision remains open; the statute-first rule requires changing claimant-only costs if the whole-homestead
-    reading is confirmed.'
+    it paid; only when no one in the tax unit is billed does the household''s property tax count, as rent. The selected
+    claimant''s comment records the statute''s whole-homestead reading, which would give the one claimant the household''s
+    whole property tax and rent, as not modeled (mt_elderly_homeowner_or_renter_credit_property_tax_billed.py, mt_elderly_homeowner_or_renter_credit_gross_rent.py,
+    mt_elderly_homeowner_or_renter_credit_selected_claimant.py). A source-choice decision remains open; the statute-first
+    rule requires changing claimant-only costs if the whole-homestead reading is confirmed.'
 - id: us-mt:elderly-credit-nonloss-agi-adjustments
   program: elderly-homeowner-renter-credit
   years:
@@ -3703,13 +3812,16 @@ candidates:
     - policyengine_us/variables/gov/states/mt/tax/income/credits/mt_elderly_homeowner_or_renter/mt_elderly_homeowner_or_renter_credit_federal_refundable_credits.py
     - policyengine_us/variables/gov/states/mt/tax/income/credits/mt_elderly_homeowner_or_renter/mt_elderly_homeowner_or_renter_credit_received.py
     - policyengine_us/parameters/gov/states/mt/tax/income/credits/elderly_homeowner_or_renter/gross_income_sources.yaml
+    - policyengine_us/variables/gov/states/mt/tax/income/tax_calculation/mt_refundable_credits_before_renter_credit.py
+    - policyengine_us/parameters/gov/states/mt/tax/income/credits/refundable.yaml
     prs:
     - https://github.com/PolicyEngine/policyengine-us/pull/9915
   state: unreviewed
-  note: PE-US uses the current return's federal and other Montana refundable credits as a proxy for credits received,
-    while the elderly credit itself enters as an input for the amount received during the year (mt_elderly_homeowner_or_renter_credit_federal_refundable_credits.py,
-    mt_elderly_homeowner_or_renter_credit_received.py, elderly_homeowner_or_renter/gross_income_sources.yaml). Resolve
-    the regulation/form timing difference, noting that the 2024 caption uses received amounts.
+  note: PE-US uses the current return's federal and other Montana refundable credits (the Montana EITC from 2019)
+    as a proxy for credits received, while the elderly credit itself enters as an input for the amount received
+    during the year (mt_elderly_homeowner_or_renter_credit_federal_refundable_credits.py, mt_refundable_credits_before_renter_credit.py,
+    credits/refundable.yaml, mt_elderly_homeowner_or_renter_credit_received.py, elderly_homeowner_or_renter/gross_income_sources.yaml).
+    Resolve the regulation/form timing difference, noting that the 2024 caption uses received amounts.
 - id: us-mt:elderly-credit-rent-free-occupants
   program: income-tax
   years:

From 29db0581b6b00624a8513259a2c677360e2da441 Mon Sep 17 00:00:00 2001
From: Max Ghenis <max@policyengine.org>
Date: Sat, 24 Oct 2026 14:11:31 -0400
Subject: [PATCH 3/4] Say the Indiana RCAP guide implies $37 a day rather than
 printing it

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
---
 source_conflicts/candidates.yaml | 5 +++--
 1 file changed, 3 insertions(+), 2 deletions(-)

diff --git a/source_conflicts/candidates.yaml b/source_conflicts/candidates.yaml
index e99fa272c57..39d017f7820 100644
--- a/source_conflicts/candidates.yaml
+++ b/source_conflicts/candidates.yaml
@@ -2114,7 +2114,7 @@ candidates:
     to: 2026
     type: program
     note: program year as the program defines it
-  question: Is RCAP's unlicensed-facility per diem $27 under the in-force rule or $37 under FSSA's guide?
+  question: Is RCAP's unlicensed-facility per diem $27 under the in-force rule or the $37 implied by FSSA's guide?
   sources:
   - kind: regulation
     citation: 455 IAC 1-3-3(a) (readopted 11/13/2019)
@@ -2124,7 +2124,8 @@ candidates:
     url: https://www.in.gov/fssa/ddars/files/RCAP-Provider-Guide.pdf
   readings:
     statute: The rule gives $27 daily.
-    other: The guide gives $37 daily.
+    other: The guide's $1,125.41 county-home monthly income limit implies $37 daily after truncating $37 times 365/12
+      to cents.
   example: $27 versus $37 daily.
   pe_us:
     follows: unknown

From d9097053da299fd6450a6abb6ae63a2bc01d271e Mon Sep 17 00:00:00 2001
From: Max Ghenis <max@policyengine.org>
Date: Sat, 24 Oct 2026 14:23:15 -0400
Subject: [PATCH 4/4] Mark the Indiana RCAP statute reading as having no
 statute

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
---
 source_conflicts/candidates.yaml | 6 +++---
 1 file changed, 3 insertions(+), 3 deletions(-)

diff --git a/source_conflicts/candidates.yaml b/source_conflicts/candidates.yaml
index 39d017f7820..790b82b7ad4 100644
--- a/source_conflicts/candidates.yaml
+++ b/source_conflicts/candidates.yaml
@@ -2123,9 +2123,9 @@ candidates:
     citation: FSSA guide (2017)
     url: https://www.in.gov/fssa/ddars/files/RCAP-Provider-Guide.pdf
   readings:
-    statute: The rule gives $27 daily.
-    other: The guide's $1,125.41 county-home monthly income limit implies $37 daily after truncating $37 times 365/12
-      to cents.
+    statute: No statute supplied; the rule gives $27 daily.
+    other: The guide prints no per diem; its $1,125.41 county-home monthly income limit equals $37 times 365/12
+      truncated to cents, implying $37 daily.
   example: $27 versus $37 daily.
   pe_us:
     follows: unknown