From a320c39d3ecc6a2fae865b1bcbdca236ed0c3b63 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Wed, 21 Oct 2026 11:36:49 -0400 Subject: [PATCH 1/6] Point the NM-WY 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 --- ...ource-conflict-candidates-nm-wy.changed.md | 1 + source_conflicts/candidates.yaml | 602 +++++++++++++++--- 2 files changed, 515 insertions(+), 88 deletions(-) create mode 100644 changelog.d/source-conflict-candidates-nm-wy.changed.md diff --git a/changelog.d/source-conflict-candidates-nm-wy.changed.md b/changelog.d/source-conflict-candidates-nm-wy.changed.md new file mode 100644 index 00000000000..05d95e2aaa6 --- /dev/null +++ b/changelog.d/source-conflict-candidates-nm-wy.changed.md @@ -0,0 +1 @@ +Point the New Mexico to Wyoming 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..f4a81e8247e 100644 --- a/source_conflicts/candidates.yaml +++ b/source_conflicts/candidates.yaml @@ -3884,12 +3884,15 @@ candidates: example: A joint return whose only spouse aged 65 or older is claimable receives $0 versus $2,800. pe_us: follows: statute - code: [] + code: + - policyengine_us/variables/gov/states/nm/tax/income/credits/nm_medical_expense_credit.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/10088 state: ruled - note: 'Ruled in October 2026 to apply both tests to the same taxpayer; verify the line-23 page because the supplied - page-2 anchor is unconfirmed. Code not yet on main: nm_medical_expense_credit.' + note: 'PE-US follows the statute: one filer must be both 65 or older and not claimable, so a claimable 65-year-old + spouse and a younger spouse who is not claimable do not qualify the return (nm_medical_expense_credit.py). Ruled + in October 2026 to apply both tests to the same taxpayer; verify the line-23 page because the supplied page-2 + anchor is unconfirmed.' - id: us-nm:medical-exemption-two-qualifying-spouses program: income-tax years: @@ -3909,12 +3912,14 @@ candidates: example: Two qualifying spouses receive $6,000 under the per-person reading versus $3,000 under the form reading. pe_us: follows: conflicting-source - code: [] + code: + - policyengine_us/variables/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/10047 state: ruled - note: 'An October 2026 ruling accepted $3,000 per return; the statute-first rule requires a change if the per-person - reading is confirmed. Verify whether the single line actually caps entitlement. Code not yet on main: nm_medical_expense_exemption.' + note: 'PE-US follows the form: a return gets one $3,000 exemption however many filers are 65 or older (nm_medical_expense_exemption.py). + An October 2026 ruling accepted $3,000 per return; the statute-first rule requires a change if the per-person + reading is confirmed. Verify whether the single line actually caps entitlement.' - id: us-nm:medical-expense-exemption-28000-boundary program: income-tax years: @@ -3943,8 +3948,9 @@ candidates: - https://github.com/PolicyEngine/policyengine-us/pull/10047 - https://github.com/PolicyEngine/policyengine-us/pull/10088 state: ruled - note: 'An October 2026 ruling accepted the instructions; the later statute-first rule requires a strict greater-than - threshold. Code not yet on main: nm_medical_expense_exemption.' + note: 'PE-US follows the instructions: expenses of exactly $28,000 qualify, and the formula''s comment records + the statute''s "exceed" wording (nm_medical_expense_exemption.py). An October 2026 ruling accepted the instructions; + the later statute-first rule requires a strict greater-than threshold.' - id: us-nm:mixed-spouse-dependent-credit-tests program: income-tax years: @@ -3964,13 +3970,22 @@ candidates: other: The instructions preserve potential eligibility for the nondependent spouse. pe_us: follows: gap-fill - code: [] + code: + - policyengine_us/variables/gov/states/nm/tax/income/rebates/2021_rebate/nm_2021_income_rebate.py + - policyengine_us/variables/gov/states/nm/tax/income/rebates/2021_rebate/nm_additional_2021_income_rebate.py + - policyengine_us/variables/gov/states/nm/tax/income/rebates/2021_rebate/nm_supplemental_2021_income_rebate.py + - policyengine_us/variables/gov/states/nm/tax/income/deductions/certain_dependents/nm_deduction_for_certain_dependents_eligible.py + - policyengine_us/variables/gov/states/nm/tax/income/credits/cdcc/nm_cdcc_eligible.py + - policyengine_us/variables/gov/states/nm/tax/income/credits/nm_medical_expense_credit.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/10024 state: ruled - note: 'Ruled in October 2026 to follow the per-spouse gap-fill; verify which listed credits and rebates share - that treatment. Code not yet on main: nm_2021_income_rebate, nm_deduction_for_certain_dependents_eligible, nm_medical_expense_credit, - nm_cdcc_eligible.' + note: 'PE-US follows the instructions'' per-spouse gap-fill: the three 2021 income rebates, the deduction for + certain dependents and the child and dependent care credit bar only a return on which every filer is a dependent + elsewhere, and the medical care credit needs one filer who is 65 or older and not claimable (nm_2021_income_rebate.py, + nm_additional_2021_income_rebate.py, nm_supplemental_2021_income_rebate.py, nm_deduction_for_certain_dependents_eligible.py, + nm_cdcc_eligible.py, nm_medical_expense_credit.py). Ruled in October 2026 to follow the per-spouse gap-fill; + verify which listed credits and rebates share that treatment.' - id: us-ny:college-tuition-credit-claimed-spouse program: income-tax years: @@ -3992,12 +4007,15 @@ candidates: under the form reading. pe_us: follows: statute - code: [] + code: + - policyengine_us/variables/gov/states/ny/tax/income/ny_allowable_college_tuition_expenses.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/10090 state: ruled - note: 'Ruled in October 2026 to read the statute per individual; verify the form''s stopping condition. Code not - yet on main: ny_allowable_college_tuition_expenses.' + note: 'PE-US follows the statute per individual: only a claimed individual''s own tuition, and dependents'' tuition + on a return with a claimable filer, are disallowed, so the other spouse keeps their tuition (ny_allowable_college_tuition_expenses.py). + The model has no input for which return claims a person, so it takes an actual claim to be on a New York return. + Ruled in October 2026 to read the statute per individual; verify the form''s stopping condition.' - id: us-ny:dependent-standard-deduction-filing-status program: income-tax years: @@ -4020,12 +4038,16 @@ candidates: reading. pe_us: follows: conflicting-source - code: [] + code: + - policyengine_us/variables/gov/states/ny/tax/income/taxable_income/deductions/ny_standard_deduction.py + - policyengine_us/parameters/gov/states/ny/tax/income/deductions/standard/dependent_elsewhere.yaml prs: - https://github.com/PolicyEngine/policyengine-us/pull/10024 state: ruled - note: 'An October 2026 ruling followed the table; the statute-first rule requires a change if the status-neutral - wording governs, or a gap-fill finding if status is unspecified. Code not yet on main: ny_standard_deduction.' + note: 'PE-US follows the instructions'' table: only a single filer who can be claimed gets the $3,100 dependent + deduction, and other statuses keep their regular amount (ny_standard_deduction.py, deductions/standard/dependent_elsewhere.yaml). + An October 2026 ruling followed the table; the statute-first rule requires a change if the status-neutral wording + governs, or a gap-fill finding if status is unspecified.' - id: us-ny:heap-code-c-ssi-household-membership program: liheap years: @@ -4103,11 +4125,14 @@ candidates: follows: conflicting-source code: - policyengine_us/variables/gov/states/ny/tax/income/credits/ny_household_credit_potential.py + - policyengine_us/variables/gov/local/ny/nyc/tax/income/credits/household/nyc_household_credit.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/10090 state: ruled - note: 'An October 2026 ruling accepted the instructions; the statute-first rule requires a model change after - resolving the statutory allocation. Code not yet on main: nyc_household_credit.' + note: 'PE-US follows the instructions: the New York and New York City household credits are zero when either spouse + can be claimed, reading item C as marked for the whole return (ny_household_credit_potential.py, nyc_household_credit.py). + An October 2026 ruling accepted the instructions; the statute-first rule requires a model change after resolving + the statutory allocation.' - id: us-ny:real-property-credit-claimable-spouse program: income-tax years: @@ -4127,12 +4152,14 @@ candidates: other: The return-level dependency question can bar the credit if either spouse can be claimed. pe_us: follows: statute - code: [] + code: + - policyengine_us/variables/gov/states/ny/tax/income/credits/ny_real_property_tax_credit.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/10090 state: ruled - note: 'Ruled in October 2026 to retain the credit under the statute; verify the instructions'' return-level interpretation. - Code not yet on main: ny_real_property_tax_credit.' + note: 'PE-US follows the statute: the credit needs at least one filer who cannot be claimed, so a qualified taxpayer + keeps it when the spouse can be claimed (ny_real_property_tax_credit.py). Ruled in October 2026 to retain the + credit under the statute; verify the instructions'' return-level interpretation.' - id: us-oh:claim-of-right-federal-claim-condition program: income-tax years: @@ -4169,6 +4196,39 @@ candidates: state: ruled note: Verified entry drafted in TheAxiomFoundation/rulespec-us#1825; it registers once its source captures are on main. +- id: us-oh:heap-2026-2027-large-household-smi-amounts + program: liheap + years: + from: 2027 + to: 2027 + type: federal-fiscal + question: Are Ohio's July 2026-May 2027 HEAP limits for households of 9 and 10 the Consumers' Counsel sheet's + $96,946 and $99,010, or the HHS 60%-of-SMI amounts of $96,944 and $99,007? + 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: LIHEAP IM 2025-02, Attachment 4, state median income table + url: https://acf.gov/sites/default/files/documents/ocs/COMM_LIHEAP_IM2025-02_SMIStateTable_Att4.pdf#page=5 + - kind: guidance + citation: Office of the Ohio Consumers' Counsel, Home Energy Assistance Program fact sheet (August 2026) + url: https://occ.ohio.gov/sites/default/files/2026-08/OCC-Home-Energy-Assistance-Program-HEAP_0.pdf#page=1 + readings: + statute: The federal ceiling is the greater of 150% of the poverty guideline and 60% of SMI; 60% of SMI is $96,945.68 + for 9 and $99,008.35 for 10, and HHS prints $96,944 and $99,007. + other: The Consumers' Counsel sheet prints $96,946 and $99,010. + pe_us: + follows: statute + code: + - policyengine_us/variables/gov/states/oh/odjfs/liheap/eligibility/oh_liheap_income_limit.py + - policyengine_us/parameters/gov/states/oh/odjfs/liheap/eligibility/smi_year_lag.yaml + prs: + - https://github.com/PolicyEngine/policyengine-us/pull/9975 + state: unreviewed + note: PE-US uses the HHS amounts, and the comment records that the sheet's figures for sizes 9 and 10 exceed even + unrounded 60% of SMI (oh_liheap_income_limit.py, eligibility/smi_year_lag.yaml). Verify the sheet and which + figures the agency applies. - id: us-oh:heap-awards-above-150-percent-poverty program: liheap years: @@ -4189,12 +4249,15 @@ candidates: other: Table 4 pays zero above 150%. pe_us: follows: unknown - code: [] + code: + - policyengine_us/variables/gov/states/oh/odjfs/liheap/oh_liheap.py + - policyengine_us/parameters/gov/states/oh/odjfs/liheap/payment/formula/maximum_poverty_ratio.yaml prs: - https://github.com/PolicyEngine/policyengine-us/pull/9975 state: unreviewed - note: 'PE-US pays the 150% award through the 175% limit; verify applicable workbook years and tables. Code not - yet on main: oh_liheap_eligible, oh_liheap.' + note: 'PE-US follows Tables 2B and 2C: the payment formula caps the poverty ratio at 150%, so eligible households + between 150% and 175% of poverty get the 150+ row''s award (oh_liheap.py, payment/formula/maximum_poverty_ratio.yaml). + Verify applicable workbook years and tables.' - id: us-oh:heap-dependent-minor-income program: liheap years: @@ -4216,11 +4279,85 @@ candidates: other: The plan excludes only earned income of a child under 18. pe_us: follows: unknown - code: [] + code: + - policyengine_us/variables/gov/states/oh/odjfs/liheap/income/oh_liheap_countable_income.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/9975 state: unreviewed - note: 'PE-US follows the Guidelines; reconcile the exclusions by income type. Code not yet on main: oh_liheap_countable_income.' + note: 'PE-US follows the Guidelines: a dependent minor''s income does not count except Social Security, and the + comment records the plan''s narrower exclusion of a child''s earned income (oh_liheap_countable_income.py). + Reconcile the exclusions by income type.' +- id: us-oh:heap-fpg-limit-above-federal-ceiling + program: liheap + years: + from: 2023 + to: 2024 + type: federal-fiscal + question: Do Ohio's printed 175%-of-poverty HEAP limits for households of eight or more in the 2022-2023 and 2023-2024 + seasons apply although they exceed the federal ceiling of the greater of 150% of poverty and 60% of SMI? + 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: Ohio 2022-2023 Energy Assistance Programs Guidelines, section E-2.2, page 7 + url: https://irp.cdn-website.com/aa88b0b1/files/uploaded/2022-24%20ATTACHMENT%202022-2023%20EAP%20Guidelines%20%281%29.pdf#page=7 + - kind: form + citation: Ohio Energy Assistance Programs Application, July 2023-May 2024 + url: https://dam.assets.ohio.gov/image/upload/development.ohio.gov/individual/energyassistance/2023-2024-Heap-Application-ES-BW.pdf#page=1 + readings: + statute: 'Income above the greater of 150% of the poverty guideline and 60% of SMI is outside the federal ceiling: + $77,540 at size 8 in 2022-2023 and $82,886 in 2023-2024.' + other: 'The Guidelines and the 2023-2024 application print 175% of the poverty guideline at every size: $81,602.50 + at size 8 in 2022-2023 and $88,480 in 2023-2024.' + pe_us: + follows: conflicting-source + code: + - policyengine_us/parameters/gov/states/oh/odjfs/liheap/eligibility/maximum_fpg_household_size.yaml + - policyengine_us/parameters/gov/states/oh/odjfs/liheap/eligibility/fpg_rate.yaml + - policyengine_us/variables/gov/states/oh/odjfs/liheap/eligibility/oh_liheap_income_limit.py + prs: + - https://github.com/PolicyEngine/policyengine-us/pull/9975 + state: unreviewed + note: PE-US keeps the printed limits for these seasons, and the comment records that from size 8 they exceed the + federal ceiling (eligibility/maximum_fpg_household_size.yaml, eligibility/fpg_rate.yaml, oh_liheap_income_limit.py). + The statute-first rule requires capping these seasons at the federal ceiling; verify the ceiling amounts for + each season. +- id: us-oh:heap-fy2027-smi-household-size-cutoff + program: liheap + years: + from: 2027 + to: 2027 + type: federal-fiscal + question: In Ohio's July 2026-May 2027 HEAP season, does 60% of SMI replace 175% of poverty for households over + seven members, as JFS 00330 and the Consumers' Counsel sheet say, or from household size 9, as the accepted + FY2027 plan's item 2.1 lists? + sources: + - kind: form + citation: Ohio JFS 00330 Energy Assistance Programs Application, July 2026-May 2027, page 1 + url: https://www.lccaa.net/wp-content/uploads/2026/07/2026-2027-EAP-Application-7-2026.pdf#page=1 + - kind: plan + citation: Ohio FY2027 LIHEAP State Plan, revision 1, item 2.1 + url: https://dam.assets.ohio.gov/image/upload/jfs.ohio.gov/Energy%20and%20Community%20Assistance/DETAILED_MODEL_PLAN_LIHEAP__10_01_2026.pdf#page=9 + - kind: guidance + citation: Office of the Ohio Consumers' Counsel, Home Energy Assistance Program fact sheet (August 2026) + url: https://occ.ohio.gov/sites/default/files/2026-08/OCC-Home-Energy-Assistance-Program-HEAP_0.pdf#page=1 + readings: + statute: No statute supplied; the application applies 175% of poverty to households up to seven members and + 60% of SMI to larger households. + other: The accepted FY2027 plan's item 2.1 lists household size 9 for 60% of SMI; its July 2026 draft listed + 8. + pe_us: + follows: unknown + code: + - policyengine_us/parameters/gov/states/oh/odjfs/liheap/eligibility/maximum_fpg_household_size.yaml + - policyengine_us/variables/gov/states/oh/odjfs/liheap/eligibility/oh_liheap_income_limit.py + prs: + - https://github.com/PolicyEngine/policyengine-us/pull/9975 + state: unreviewed + note: 'PE-US follows the application: from July 2026 the poverty-guideline limit applies through size 7, and the + comment records the plan''s size 9 (eligibility/maximum_fpg_household_size.yaml, oh_liheap_income_limit.py). + Verify the final plan text and the size-8 limit under each source.' - id: us-oh:heap-general-assistance-income program: liheap years: @@ -4240,11 +4377,15 @@ candidates: other: The plan leaves General Assistance unchecked. pe_us: follows: unknown - code: [] + code: + - policyengine_us/parameters/gov/states/oh/odjfs/liheap/income/sources/unearned.yaml + - policyengine_us/variables/gov/states/oh/odjfs/liheap/income/oh_liheap_countable_income.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/9975 state: unreviewed - note: 'PE-US follows the Guidelines; confirm the checkbox''s meaning and cited page. Code not yet on main: oh_liheap_countable_income.' + note: 'PE-US follows the Guidelines: general_assistance is countable unearned income, and the list''s comment + records the plan''s unchecked item (income/sources/unearned.yaml, oh_liheap_countable_income.py). Confirm the + checkbox''s meaning and cited page.' - id: us-oh:heap-heat-in-rent-bill-name program: liheap years: @@ -4264,12 +4405,14 @@ candidates: other: The plan requires the renter's name unless the tenant verifies paying all or part of the bill. pe_us: follows: unknown - code: [] + code: + - policyengine_us/variables/gov/states/oh/odjfs/liheap/eligibility/oh_liheap_eligible.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/9975 state: unreviewed - note: 'PE-US follows Guidelines E-4 for unsubsidized tenants; establish whether the plan''s verification exception - reconciles the rules. Code not yet on main: oh_liheap_eligible, oh_liheap.' + note: PE-US follows Guidelines E-4 for unsubsidized tenants, whose heat in rent qualifies them whoever holds the + electric bill, and the plans and application for subsidized tenants, who must pay part of the electric bill + (oh_liheap_eligible.py). Establish whether the plan's verification exception reconciles the rules. - id: us-oh:heap-income-limit-2022-2023 program: liheap years: @@ -4292,12 +4435,16 @@ candidates: other: The plan uses 60% SMI for every size; the Guidelines use 175% of poverty guidelines. pe_us: follows: unknown - code: [] + code: + - policyengine_us/parameters/gov/states/oh/odjfs/liheap/eligibility/maximum_fpg_household_size.yaml + - policyengine_us/parameters/gov/states/oh/odjfs/liheap/eligibility/fpg_rate.yaml + - policyengine_us/variables/gov/states/oh/odjfs/liheap/eligibility/oh_liheap_income_limit.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/9975 state: unreviewed - note: 'PE-US follows the Guidelines; reconcile the agency sources and verify the cited PDF page. Code not yet - on main: oh_liheap_income_limit.' + note: 'PE-US follows the Guidelines: from July 2022 the limit is 175% of the poverty guideline for every household + size, and the comment records the FY2023 plan''s 60% SMI (eligibility/maximum_fpg_household_size.yaml, eligibility/fpg_rate.yaml, + oh_liheap_income_limit.py). Reconcile the agency sources and verify the cited PDF page.' - id: us-oh:liheap-income-floor-vs-smi-limit program: liheap years: @@ -4319,12 +4466,15 @@ candidates: example: For a 20-person household in 2026, the printed limit is $119,633 versus a federal floor of $132,165. pe_us: follows: statute - code: [] + code: + - policyengine_us/variables/gov/states/oh/odjfs/liheap/eligibility/oh_liheap_eligible.py + - policyengine_us/parameters/gov/hhs/liheap/fpg_floor.yaml prs: - https://github.com/PolicyEngine/policyengine-us/pull/9975 state: unreviewed - note: 'The open PR applies the federal floor; verify the applicable fiscal-year tables and large-household calculations. - Code not yet on main: oh_liheap_eligible, gov.hhs.liheap.fpg_floor.' + note: 'PE-US follows the statute: a household below 110% of the poverty guideline is income-eligible even above + the 60% SMI limit, which the comment finds below that floor from household size 17 in 2025 to 2027 (oh_liheap_eligible.py, + gov/hhs/liheap/fpg_floor.yaml). Verify the applicable fiscal-year tables and large-household calculations.' - id: us-ok:liheap-child-earnings program: liheap years: @@ -4346,12 +4496,15 @@ candidates: other: The plan excludes earned income of every child under 18. pe_us: follows: unknown - code: [] + code: + - policyengine_us/variables/gov/states/ok/dhs/liheap/income/ok_liheap_countable_earned_income.py + - policyengine_us/parameters/gov/states/ok/dhs/liheap/income/student_earned_income_age_limit.yaml prs: - https://github.com/PolicyEngine/policyengine-us/pull/9970 state: unreviewed - note: 'PE-US follows the regulation; verify whether the broader plan checkbox reflects actual practice. Code not - yet on main: ok_liheap.' + note: 'PE-US follows the regulation: earnings are excluded only for a tax-unit dependent under the age limit who + attends K-12 school, with tax dependency standing in for parental control (ok_liheap_countable_earned_income.py, + income/student_earned_income_age_limit.yaml). Verify whether the broader plan checkbox reflects actual practice.' - id: us-ok:liheap-immigration-status-list program: liheap years: @@ -4374,12 +4527,17 @@ candidates: example: The supplied refugee example is eligible in 2025 but not in 2027. pe_us: follows: statute - code: [] + code: + - policyengine_us/variables/gov/states/ok/dhs/liheap/eligibility/ok_liheap_immigration_eligible.py + - policyengine_us/variables/gov/usda/snap/eligibility/is_snap_immigration_status_eligible.py + - policyengine_us/parameters/gov/usda/snap/eligibility/eligible_immigration_statuses.yaml prs: - https://github.com/PolicyEngine/policyengine-us/pull/9970 state: unreviewed - note: 'Verify statutory effective dates and Oklahoma LIHEAP''s incorporation of SNAP categories. Code not yet - on main: is_snap_immigration_status_eligible.' + note: 'PE-US follows the statute: Oklahoma LIHEAP uses SNAP''s immigration eligibility, whose status list drops + refugees and asylees from July 2025, and the comment records that the eCFR text of 7 CFR 273.4(a)(6) still lists + them (ok_liheap_immigration_eligible.py, is_snap_immigration_status_eligible.py, eligibility/eligible_immigration_statuses.yaml). + Verify statutory effective dates and Oklahoma LIHEAP''s incorporation of SNAP categories.' - id: us-ok:liheap-medicare-premium-income-test program: liheap years: @@ -4400,12 +4558,49 @@ candidates: example: A retiree receiving $1,780 monthly is ineligible under the gross test even when the premium is withheld. pe_us: follows: unknown - code: [] + code: + - policyengine_us/parameters/gov/states/ok/dhs/liheap/income/sources/unearned.yaml + - policyengine_us/variables/gov/states/ok/dhs/liheap/income/ok_liheap_income_deductions.py + prs: + - https://github.com/PolicyEngine/policyengine-us/pull/9970 + state: unreviewed + note: 'PE-US follows the regulation: Social Security counts gross for the gross income test, Medicare premiums + are deducted afterward as a medical expense, and the list''s comment records the plan checkbox (income/sources/unearned.yaml, + ok_liheap_income_deductions.py). The plan narrative agrees, so reconcile its contrary checkbox and verify page + references.' +- id: us-ok:liheap-resource-test + program: liheap + years: + from: 2026 + to: 2026 + type: federal-fiscal + question: Did Oklahoma LIHEAP apply a liquid-resource limit while OAC 340:20-1-10(h)(2) and 340:20-1-11(e) referred + to Appendix C-7, when C-7 printed no resource level and the plans say Oklahoma uses no resource test? + sources: + - kind: regulation + citation: OAC 340:20-1-10(h)(2) and 340:20-1-11(e), as adopted September 15, 2025 (Oklahoma Register Vol. 42, + Issue 20, pages 576 and 581) + url: https://oklahoma.gov/content/dam/ok/en/omma/content/rulemaking-process/rules/Register_Volume-42_Issue-20.pdf#page=576 + - kind: form + citation: OKDHS Appendix C-7, 10/1/2025 edition + url: https://web.archive.org/web/20260509201726id_/https://oklahoma.gov/content/dam/ok/en/okdhs/documents/searchcenter/okdhsformresults/c-7.pdf + - kind: plan + citation: Oklahoma FY2026 LIHEAP State Plan, item 2.3 (page 9) and page 14 + url: https://liheapch.acf.gov/docs/2026/state-plans/OK_Plan_2026.pdf#page=9 + readings: + statute: No statute supplied; the rules kept gross income and resource standards and cap liquid resources per + Appendix C-7. + other: Appendix C-7 prints no resource level, the FY2025 and FY2026 plans answer No to an assets test, and the + FY2026 plan says Oklahoma does not use resources. + pe_us: + follows: unknown + code: + - policyengine_us/variables/gov/states/ok/dhs/liheap/eligibility/ok_liheap_eligible.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/9970 state: unreviewed - note: 'PE-US follows the regulation; the plan narrative agrees, so reconcile its contrary checkbox and verify - page references. Code not yet on main: ok_liheap.' + note: PE-US applies no resource test, and the comment records that the September 15, 2026 amendment removed both + provisions (ok_liheap_eligible.py). Verify agency practice while the rules were in force. - id: us-or:2026-standard-deduction-agency-figures program: income-tax years: @@ -4426,12 +4621,14 @@ candidates: other: The withholding formulas give $2,910 single and $5,820 married. pe_us: follows: unknown - code: [] + code: + - policyengine_us/parameters/gov/states/or/tax/income/deductions/standard/amount.yaml prs: - https://github.com/PolicyEngine/policyengine-us/pull/9927 state: unreviewed - note: 'PE-US retains its projection pending OR-40 instructions; verify whether these documents intend the same - annual deduction. Code not yet on main: or standard deduction parameter.' + note: '#9927 left the standard deduction unchanged: amount.yaml has no 2026 value, so PE-US projects 2026 from + 2025 with gov.irs.uprating, rounded down to $5, until the 2026 OR-40 instructions publish it (deductions/standard/amount.yaml). + Verify whether OR-ESTIMATE and the withholding formulas intend the same annual deduction.' - id: us-or:claim-of-right-federal-tax-subtraction program: income-tax years: @@ -4750,12 +4947,77 @@ candidates: other: The manual counts cash prizes and lottery winnings. pe_us: follows: unknown - code: [] + code: + - policyengine_us/parameters/gov/states/ri/dhs/liheap/income/sources/unearned.yaml + - policyengine_us/variables/gov/states/ri/dhs/liheap/income/ri_liheap_income.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/9972 state: unreviewed - note: 'PE-US follows the manual; verify the unchecked item''s meaning and continued manual applicability. Code - not yet on main: ri_liheap countable income.' + note: 'PE-US follows the manual: gambling_winnings count, and the list''s comment records that the plan leaves + lottery winnings unchecked and that DHS''s plan summaries and the application instructions do not list them + (income/sources/unearned.yaml, ri_liheap_income.py). Verify the unchecked item''s meaning and continued manual + applicability.' +- id: us-ri:liheap-medicare-deduction + program: liheap + years: + from: 2026 + to: 2026 + type: federal-fiscal + question: Does Rhode Island LIHEAP deduct Medicare costs from income, as manual section III.H does, when the FY2026 + plan counts Social Security including the Medicare deduction? + sources: + - kind: manual + citation: Rhode Island LIHEAP Manual, section III.H, page 21 + url: https://ripuc.ri.gov/eventsactions/docket/4290-DHS-DR-PUC%203-6%20attachment%20LIHEAP%20Manual%202020%20-%20Final.pdf#page=21 + - kind: plan + citation: Rhode Island FY2026 LIHEAP State Plan, section 1.9, page 6 + url: https://liheapch.acf.gov/docs/2026/state-plans/RI_Plan_2026.pdf#page=6 + - kind: guidance + citation: Rhode Island DHS draft summary of the FFY2027 LIHEAP State Plan, countable income + url: https://dhs.ri.gov/media/11711/download?language=en#page=3 + readings: + statute: No statute supplied; the manual deducts all Medicare expenses, including prescriptions. + other: The plan checks Social Security including the Medicare deduction; only DHS's draft FFY2027 summary reads + that as leaving the deducted amount uncounted. + pe_us: + follows: unknown + code: + - policyengine_us/parameters/gov/states/ri/dhs/liheap/income/deduction_sources.yaml + - policyengine_us/variables/gov/states/ri/dhs/liheap/income/ri_liheap_income.py + prs: + - https://github.com/PolicyEngine/policyengine-us/pull/9972 + state: unreviewed + note: PE-US follows the manual, deducting the Part B premium, the only Medicare expense with an input, and the + list's comment reads the plan as agreeing through the draft summary (income/deduction_sources.yaml, ri_liheap_income.py). + Verify against the final FFY2027 summary. +- id: us-ri:liheap-size-two-125-percent-band + program: liheap + years: + from: 2026 + to: 2026 + type: federal-fiscal + question: Is Rhode Island's FY2026 size-two 125%-of-poverty payment band bound the printed $31,725, which repeats + the 150% value, or $26,438 under the matrix's labeled 125% rule? + sources: + - kind: form + citation: Rhode Island FY2026 Grant Amounts and Income Eligibility Matrix, size-two 125% cell + url: https://liheapch.acf.gov/docs/2026/benefits-matricies/RI_BenefitMatrix_2026.pdf + - kind: form + citation: Rhode Island FY2026 Grant Amounts and Income Eligibility Matrix, 125% FPG band label + url: https://liheapch.acf.gov/docs/2026/benefits-matricies/RI_BenefitMatrix_2026.pdf + readings: + statute: No statute supplied; the labeled 125% rule gives $26,438 for two people. + other: The size-two 125% cell prints $31,725, its 150% value. + pe_us: + follows: unknown + code: + - policyengine_us/parameters/gov/states/ri/dhs/liheap/payment/fpg_rates.yaml + - policyengine_us/variables/gov/states/ri/dhs/liheap/payment/ri_liheap_income_band.py + prs: + - https://github.com/PolicyEngine/policyengine-us/pull/9972 + state: unreviewed + note: PE-US applies the labeled rule rather than the printed cell, which the comment calls a table anomaly (payment/fpg_rates.yaml, + ri_liheap_income_band.py). Verify the cell against DHS's payment practice. - id: us-ri:liheap-student-household-head-income program: liheap years: @@ -4776,12 +5038,42 @@ candidates: other: The manual excludes only a student child who is not the household head. pe_us: follows: unknown - code: [] + code: + - policyengine_us/variables/gov/states/ri/dhs/liheap/income/ri_liheap_income.py + - policyengine_us/parameters/gov/states/ri/dhs/liheap/income/student_age_limit.yaml + prs: + - https://github.com/PolicyEngine/policyengine-us/pull/9972 + state: unreviewed + note: 'PE-US follows current instructions: the income of every full-time student aged 18 to 23 is excluded, household + head or not, and the comment records the 2019 manual''s narrower rule (ri_liheap_income.py, income/student_age_limit.yaml). + Verify that the 2019 manual remains applicable.' +- id: us-ri:liheap-subsidized-renters-utility-burden + program: liheap + years: + from: 2026 + to: 2026 + type: federal-fiscal + question: Are Rhode Island subsidized renters with no utility burden ineligible for LIHEAP, as manual section + II.B says, when the FY2026 plan answers No to differing policies for renters living in subsidized housing? + sources: + - kind: manual + citation: Rhode Island LIHEAP Manual, section II.B, page 6 + url: https://ripuc.ri.gov/eventsactions/docket/4290-DHS-DR-PUC%203-6%20attachment%20LIHEAP%20Manual%202020%20-%20Final.pdf#page=5 + - kind: plan + citation: Rhode Island FY2026 LIHEAP State Plan, item 2.3, page 8 + url: https://liheapch.acf.gov/docs/2026/state-plans/RI_Plan_2026.pdf#page=8 + readings: + statute: No statute supplied; the manual makes subsidized renters with no utility burden ineligible. + other: The plan answers No to having differing policies for renters living in subsidized housing. + pe_us: + follows: unknown + code: + - policyengine_us/variables/gov/states/ri/dhs/liheap/eligibility/ri_liheap_eligible.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/9972 state: unreviewed - note: 'PE-US follows current instructions; verify that the 2019 manual remains applicable. Code not yet on main: - ri_liheap countable income.' + note: 'PE-US follows the manual: a subsidized renter whose heat is in the rent qualifies only with a separate + electric bill (ri_liheap_eligible.py). Determine whether the plan''s answer means a different rule applies.' - id: us-ri:liheap-workers-compensation-and-tdi program: liheap years: @@ -4801,12 +5093,15 @@ candidates: other: The manual counts workers' compensation, TDI and TCI. pe_us: follows: unknown - code: [] + code: + - policyengine_us/parameters/gov/states/ri/dhs/liheap/income/sources/unearned.yaml + - policyengine_us/variables/gov/states/ri/dhs/liheap/income/ri_liheap_income.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/9972 state: unreviewed - note: 'PE-US follows the manual; verify whether the unchecked insurance category covers these payments. Code not - yet on main: ri_liheap countable income.' + note: 'PE-US follows the manual: workers_compensation counts, as does disability_benefits, which stands in for + TDI and TCI, and the list''s comment records the plan''s unchecked insurance item (income/sources/unearned.yaml, + ri_liheap_income.py). Verify whether the unchecked insurance category covers these payments.' - id: us-sd:liheap-2025-published-income-limit program: liheap years: @@ -4995,11 +5290,14 @@ candidates: follows: unknown code: - policyengine_us/variables/gov/states/tx/fpp/income/tx_fpp_countable_unearned_income.py + - policyengine_us/parameters/gov/states/tx/fpp/income/sources/unearned.yaml prs: - https://github.com/PolicyEngine/policyengine-us/pull/8954 state: unreviewed - note: 'PE-US follows the regulation; confirm overlapping manual versions and effective years. Code not yet on - main: gov.states.tx.fpp.income.sources.unearned.' + note: 'PE-US follows the regulation: dividends, interest, royalties and VA payments are not in the countable unearned + income list, whose comment records that Policy Manual Revision 24-2 still describes regular VA payments as countable + (income/sources/unearned.yaml, tx_fpp_countable_unearned_income.py). Confirm overlapping manual versions and + effective years.' - id: us-tx:ssi-facility-supplement-amount-and-start program: ssi-state-supplement years: @@ -5100,12 +5398,14 @@ candidates: example: The readings differ by a $930 exemption per claimable filer. pe_us: follows: statute - code: [] + code: + - policyengine_us/variables/gov/states/va/tax/income/exemptions/va_personal_exemption_person.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/10091 state: ruled - note: 'Ruled in October 2026 to follow the statutory federal link; obtain the dated agency guidance and missing - URL. Code not yet on main: va_personal_exemption_person.' + note: 'PE-US follows the statutory federal link: a filer who can be claimed gets no personal exemption, and the + dependents on a return with such a filer get none (va_personal_exemption_person.py). Ruled in October 2026 to + follow the statutory federal link; obtain the dated agency guidance and missing URL.' - id: us-va:dependent-credit-bar-claimable-versus-claimed program: income-tax years: @@ -5127,14 +5427,18 @@ candidates: other: The guidance and instructions describe filers actually claimed as dependents. pe_us: follows: statute - code: [] + code: + - policyengine_us/variables/gov/states/va/tax/income/credits/eitc/va_refundable_eitc_if_claimed.py + - policyengine_us/variables/gov/states/va/tax/income/credits/eitc/va_non_refundable_eitc_if_claimed.py + - policyengine_us/variables/gov/states/va/tax/income/credits/low_income_credit/va_low_income_tax_credit_eligible.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/10024 - https://github.com/PolicyEngine/policyengine-us/pull/10091 state: ruled - note: 'Ruled in October 2026 to use claimability; verify the guidance and distinguish this wording conflict from - mixed-spouse allocation. Code not yet on main: va_refundable_eitc_if_claimed, va_non_refundable_eitc_if_claimed, - va_low_income_tax_credit_eligible.' + note: 'PE-US follows the statute: the refundable and nonrefundable EITC and the low-income credit read whether + a filer can be claimed, not whether one is, and either claimable spouse bars a joint return (va_refundable_eitc_if_claimed.py, + va_non_refundable_eitc_if_claimed.py, va_low_income_tax_credit_eligible.py). Ruled in October 2026 to use claimability; + verify the guidance and distinguish this wording conflict from mixed-spouse allocation.' - id: us-va:snap-child-support-exclusion program: snap years: @@ -5236,12 +5540,15 @@ candidates: follows: statute code: - policyengine_us/parameters/gov/states/vt/tax/income/credits/renter/income_limit_ami/thirty_percent.yaml + - policyengine_us/parameters/gov/states/vt/tax/income/credits/renter/income_limit_ami/fifty_percent.yaml prs: - https://github.com/PolicyEngine/policyengine-us/pull/10116 - https://github.com/PolicyEngine/policyengine-us/pull/10125 state: unreviewed - note: 'The supplied errors concern 2021 and 2025; verify the inferred $10 half-up rounding and corrected booklet - cells. Code not yet on main: gov.states.vt.tax.income.credits.renter.fifty_percent.' + note: 'PE-US follows HUD and the calculator, and the corrected cells'' comments record the booklet figures: the + 2021 booklet''s $41,120 against HUD''s $40,120 (income_limit_ami/thirty_percent.yaml), and the 2025 booklet''s + $88,880 against the calculator''s $88,990, 1.3 times HUD''s $68,450 rounded to the nearest $10 (income_limit_ami/fifty_percent.yaml). + Verify the inferred $10 half-up rounding and corrected booklet cells.' - id: us-vt:renter-credit-household-size-cap program: renter-credit years: @@ -5292,11 +5599,14 @@ candidates: follows: gap-fill code: - policyengine_us/parameters/gov/states/vt/tax/income/credits/renter/fair_market_rent.yaml + - policyengine_us/variables/gov/states/vt/tax/income/credits/renter/vt_renter_credit.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/10130 state: unreviewed - note: 'Document the inferred reconstruction and distinguish averaging assumptions from official table values. - Code not yet on main: vt_renter_credit.' + note: 'PE-US fills the gap with the published tables: Franklin and Grand Isle use a reconstruction of the statewide + average for each year that reproduces the department''s credit amounts, and the file''s comment says these are + not department rules (fair_market_rent.yaml, read by vt_renter_credit.py). Document the inferred reconstruction + and distinguish averaging assumptions from official table values.' - id: us-vt:renter-credit-zero-exemption-rent program: renter-credit years: @@ -5408,6 +5718,41 @@ candidates: state: ruled note: An October 2026 ruling followed the worksheet; the statute-first rule requires including the repayment deduction if the statutory reading is confirmed. +- id: us-wi:medicaid-parent-student-option-full-time + program: medicaid + years: + from: 2014 + type: program + note: program year as the program defines it + question: Does Wisconsin's student option for 18-year-olds in the parent and caretaker category require full-time + attendance, as the statute and state plan do, or any attendance, as the BadgerCare Plus Handbook paraphrase + reads? + sources: + - kind: statute + citation: Wis. Stat. § 49.471(4)(a)4.a. + url: https://docs.legis.wisconsin.gov/statutes/statutes/49/iv/471 + - kind: plan + citation: Wisconsin approved state plan S25 (WI-13-021-MM1), student option checked + url: https://www.medicaid.gov/State-resource-center/Medicaid-State-Plan-Amendments/Downloads/WI/WI-13-021-MM1.pdf#page=13 + - kind: manual + citation: BadgerCare Plus Handbook § 2.2.1.3 + url: null + readings: + statute: An 18-year-old full-time student in secondary school or equivalent vocational or technical training, + expected to complete it before 19, is a dependent child. + other: The handbook's paraphrase omits the full-time qualifier. + pe_us: + follows: statute + code: + - policyengine_us/parameters/gov/hhs/medicaid/eligibility/categories/parent/dependent_child/student_option.yaml + - policyengine_us/variables/gov/hhs/medicaid/eligibility/categories/parent/is_parent_for_medicaid_nfc.py + prs: + - https://github.com/PolicyEngine/policyengine-us/pull/9213 + state: unreviewed + note: 'PE-US follows the statute and state plan: Wisconsin elects the option, and the formula requires is_full_time_student, + a proxy the comments say is broader than the federal option because it also captures full-time college students + (student_option.yaml, is_parent_for_medicaid_nfc.py). Obtain the handbook URL and verify whether its wording + reflects practice.' - id: us-wi:shares-home-value-and-vehicle-asset-tests program: child-care-assistance years: @@ -5428,12 +5773,14 @@ candidates: other: Only liquid assets, limited to $25,000, are tested. pe_us: follows: conflicting-source - code: [] + code: + - policyengine_us/variables/gov/states/wi/dcf/shares/eligibility/wi_shares_asset_eligible.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/9062 state: unreviewed - note: 'PE-US applies the liquid-assets-only test; the statute-first rule requires implementing the omitted home-value - and vehicle-equity limits. Code not yet on main: wi_shares_asset_eligible.' + note: 'PE-US follows the handbook: only liquid assets are tested against the limit, and the comment says the statutory + home-value and vehicle-equity limits are not part of the operational test (wi_shares_asset_eligible.py). The + statute-first rule requires implementing the omitted home-value and vehicle-equity limits.' - id: us-wv:claim-of-right-subtraction-authority program: income-tax years: @@ -5493,12 +5840,16 @@ candidates: the statutory reading or $4,000 under the form. pe_us: follows: conflicting-source - code: [] + code: + - policyengine_us/variables/gov/states/wv/tax/income/subtractions/senior_citizen_disability/wv_senior_citizen_disability_deduction_person.py + - policyengine_us/parameters/gov/states/wv/tax/income/subtractions/senior_citizen_disability_deduction/excluded_income_sources.yaml prs: - https://github.com/PolicyEngine/policyengine-us/pull/10082 state: ruled - note: 'An October 2026 ruling followed the form; the statute-first rule requires changing the income base after - verifying the statutory offsets. Code not yet on main: wv_senior_citizen_disability_deduction_person.' + note: 'PE-US follows the form: from 2014 the person''s own Schedule M amounts for military service income, state + tax refunds and 529 contributions come out of AGI before the $8,000 cap (wv_senior_citizen_disability_deduction_person.py, + excluded_income_sources.yaml). An October 2026 ruling followed the form; the statute-first rule requires changing + the income base after verifying the statutory offsets.' - id: us-wv:senior-modification-excluded-line-range program: income-tax years: @@ -5518,12 +5869,15 @@ candidates: other: The instructions retain lines 35-48, while their worked example uses 35-46. pe_us: follows: unknown - code: [] + code: + - policyengine_us/variables/gov/states/wv/tax/income/subtractions/senior_citizen_disability/wv_senior_citizen_disability_deduction_person.py + - policyengine_us/parameters/gov/states/wv/tax/income/subtractions/senior_citizen_disability_deduction/excluded_income_sources.yaml prs: - https://github.com/PolicyEngine/policyengine-us/pull/10082 state: unreviewed - note: 'PE-US follows the form and worked example; verify the stale range and resulting amount difference. Code - not yet on main: wv_senior_citizen_disability_deduction_person.' + note: 'PE-US follows the form and worked example: box (c) excludes the person''s own amounts on 2025 Schedule + M lines 35-46, and the list holds lines 36, 38 and 39 (wv_senior_citizen_disability_deduction_person.py, excluded_income_sources.yaml). + Verify the stale range and resulting amount difference.' - id: us-wv:zero-exemption-return-500-allowance program: income-tax years: @@ -5551,6 +5905,36 @@ candidates: state: ruled note: 'The October 2026 statute-first ruling requires changing the form-based allowance if the per-person reading is confirmed; obtain the exact statutory text. Code not yet on main: wv_personal_exemption.' +- id: us-wy:ccap-continuing-eligibility-employment-condition + program: child-care-assistance + years: + from: 2025 + type: program + note: program year as the program defines it + question: May a Wyoming child care assistance unit continue through Sliding Fee Scale Steps 5-6 whenever its countable + income stays within Step 6, or only when its gross income rose because of employment? + sources: + - kind: regulation + citation: Wyo. Admin. Rules, DFS, Child Care - Purchase of Service, Ch. 1 §8(e)(i)(N)(II) + url: https://rules.wyo.gov/DownloadFile.aspx?source_id=24638&source_type_id=81&doc_type_id=110&include_meta_data=Y&file_type=pdf&filename=24638.pdf&token=189087205215053222164006221008072207044097222254 + - kind: manual + citation: Wyoming DFS Child Care Subsidy Policy Manual §1201.B + url: https://dfs.wyo.gov/about/policy-manuals/child-care-subsidy-policy-manual/ + readings: + statute: No statute supplied; the Rules let a unit already receiving assistance continue through Steps 5-6 when + its gross income has increased due to employment. + other: Manual §1201.B allows the phaseout whenever countable income stays within Step 6, with no break in aid + of 30 or more days. + pe_us: + follows: unknown + code: + - policyengine_us/variables/gov/states/wy/dfs/ccap/eligibility/wy_ccap_income_eligible.py + prs: + - https://github.com/PolicyEngine/policyengine-us/pull/9109 + state: unreviewed + note: 'PE-US follows the manual: a unit marked wy_ccap_enrolled stays income-eligible through Step 6 whatever + raised its income, since the model tracks neither the cause nor breaks in aid (wy_ccap_income_eligible.py). + Determine which source governs.' - id: us-wy:ccap-copay-statutory-formula-vs-chart program: child-care-assistance years: @@ -5570,12 +5954,49 @@ candidates: other: Use flat daily copays by FPL step, up to $6.84 part day and $13.68 full day. pe_us: follows: conflicting-source - code: [] + code: + - policyengine_us/variables/gov/states/wy/dfs/ccap/copay/wy_ccap_copay.py + - policyengine_us/parameters/gov/states/wy/dfs/ccap/copay/full_day.yaml + - policyengine_us/parameters/gov/states/wy/dfs/ccap/copay/part_day.yaml prs: - https://github.com/PolicyEngine/policyengine-us/pull/9109 state: unreviewed - note: 'PE-US follows the chart; the statute-first rule requires changing that choice after verifying the formula - and chart reconciliation. Code not yet on main: wy_ccap_copay, copay/full_day.yaml, copay/part_day.yaml.' + note: 'PE-US follows the chart: copays are Table I''s flat daily amounts by sliding-fee step, and the comment + says the statutory hourly formula in W.S. 42-2-103(f)(i) does not reconcile with the chart and is cited as enabling + authority only (wy_ccap_copay.py, copay/full_day.yaml, copay/part_day.yaml). The statute-first rule requires + changing that choice after verifying the formula and chart reconciliation.' +- id: us-wy:ccap-power-cash-income + program: child-care-assistance + years: + from: 2025 + type: program + note: program year as the program defines it + question: Does Wyoming child care assistance count POWER (TANF) cash as income, as the Rules and manual classify + it, or leave it out, as the CCDF plan's income definition does? + sources: + - kind: regulation + citation: Wyo. Admin. Rules, DFS, Child Care - Purchase of Service, Ch. 1, Appendix B + url: https://rules.wyo.gov/DownloadFile.aspx?source_id=24638&source_type_id=81&doc_type_id=110&include_meta_data=Y&file_type=pdf&filename=24638.pdf&token=189087205215053222164006221008072207044097222254 + - kind: manual + citation: 'Wyoming DFS Child Care Subsidy Policy Manual §901.G, Table #1' + url: https://dfs.wyo.gov/about/policy-manuals/child-care-subsidy-policy-manual/ + - kind: plan + citation: Wyoming CCDF State Plan FFY 2025-2027 §2.2.4.c + url: https://dfs.wyo.gov/services/family-services/child-care/ + readings: + statute: 'No statute supplied; Rules Appendix B and manual Table #1 classify POWER cash as nonexempt income.' + other: The CCDF plan's §2.2.4.c income definition omits public assistance. + pe_us: + follows: unknown + code: + - policyengine_us/parameters/gov/states/wy/dfs/ccap/income/countable_income/sources.yaml + - policyengine_us/variables/gov/states/wy/dfs/ccap/eligibility/wy_ccap_income_eligible.py + prs: + - https://github.com/PolicyEngine/policyengine-us/pull/9109 + state: unreviewed + note: PE-US leaves POWER cash out of countable income, citing the plan and the circular dependency counting it + would create, and makes POWER families categorically eligible (income/countable_income/sources.yaml, wy_ccap_income_eligible.py). + Determine which source governs and whether the exclusion changes copays. - id: us-wy:ccap-scale-income-basis program: child-care-assistance years: @@ -5596,12 +6017,17 @@ candidates: other: The chart header specifies monthly gross income. pe_us: follows: unknown - code: [] + code: + - policyengine_us/variables/gov/states/wy/dfs/ccap/eligibility/wy_ccap_income_eligible.py + - policyengine_us/variables/gov/states/wy/dfs/ccap/income/wy_ccap_countable_income.py + - policyengine_us/variables/gov/states/wy/dfs/ccap/copay/wy_ccap_copay.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/9109 state: unreviewed - note: 'PE-US follows the Rules; establish whether the chart header denotes a different calculation. Code not yet - on main: wy_ccap_income_eligible, wy_ccap_countable_income.' + note: 'PE-US follows the Rules: eligibility and the copay step use countable income after the $200 earned income + disregard and child support paid, and the copay schedule''s comment records the chart''s "Monthly Gross Income" + header (wy_ccap_income_eligible.py, wy_ccap_countable_income.py, wy_ccap_copay.py). Establish whether the chart + header denotes a different calculation.' - id: us:additional-child-credit-housing-deduction-bar program: income-tax years: From ced3763beb379f4f2678e6f15af78bda812607b3 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Sat, 24 Oct 2026 12:16:11 -0400 Subject: [PATCH 2/6] Address review findings on the New Hampshire-Wyoming source-conflict candidates Refresh entries from code merged since the first round (#10156, #10238), add the missing 110%-floor candidates for New Jersey, Oregon and Rhode Island, narrow the Ohio 2022-23 question to sizes 1-7, mark the Ohio 2026-27 SMI amounts unknown, and fix the page anchors the reviews flagged. Co-Authored-By: Claude Opus 5.5 --- source_conflicts/candidates.yaml | 231 ++++++++++++++++++++++++------- 1 file changed, 182 insertions(+), 49 deletions(-) diff --git a/source_conflicts/candidates.yaml b/source_conflicts/candidates.yaml index a84f771ee49..7e2d0820e2c 100644 --- a/source_conflicts/candidates.yaml +++ b/source_conflicts/candidates.yaml @@ -3752,8 +3752,8 @@ candidates: from: 2026 to: 2026 type: calendar - question: Can a lawful permanent resident credited with 40 qualifying quarters receive New Hampshire's state - supplement during the five years after entry? + question: Can a lawful permanent resident credited with 40 qualifying quarters receive New Hampshire's state supplement + during the five years after entry? sources: - kind: statute citation: 8 U.S.C. 1622(b)(2) @@ -3772,12 +3772,16 @@ candidates: and ineligible under the manual; with 39 quarters both readings bar them. pe_us: follows: statute - code: [] + code: + - policyengine_us/variables/gov/states/nh/dhhs/ssp/nh_ssp_eligible.py + - policyengine_us/parameters/gov/states/nh/dhhs/ssp/immigration/permanent_resident_qualifying_quarters.yaml prs: - https://github.com/PolicyEngine/policyengine-us/pull/10156 state: ruled - note: 'The manual may rest on 8 U.S.C. 1624, which lets a State restrict general cash public assistance; whether - the adult categories are that is unsettled. Code not yet on main: nh_ssp_eligible.' + note: 'PE-US follows the statute: a lawful permanent resident with at least 40 qualifying quarters skips the five-year + wait, and the NOTE records AAM 305.13''s contrary rule (nh_ssp_eligible.py, immigration/permanent_resident_qualifying_quarters.yaml). + The quarters come from snap_alien_qualifying_quarters, which defaults to 0. The manual may rest on 8 U.S.C. + 1624, which lets a State restrict general cash public assistance; whether the adult categories are that is unsettled.' - id: us-nj:claim-of-right-same-category-offset program: income-tax years: @@ -3831,6 +3835,37 @@ candidates: prs: [] state: unreviewed note: PE-US follows the handbooks; establish authority for departure from the regulation readopted in 2025. +- id: us-nj:liheap-income-floor-vs-smi-limit + program: liheap + years: + from: 2022 + to: 2027 + type: federal-fiscal + question: Can New Jersey LIHEAP's 60% SMI limit exclude a very large household 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: New Jersey FY2026 LIHEAP State Plan, item 2.1, page 9 + url: https://liheapch.acf.gov/docs/2026/state-plans/NJ_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 a household size + between 28 and 32, depending on the year, in FY2022 to FY2027 (size 32 in FY2026). + example: In FY2026, thirty-two people with $203,000 exceed the $202,092 limit but are below the $204,765 floor. + pe_us: + follows: statute + code: + - policyengine_us/variables/gov/states/nj/dca/liheap/eligibility/nj_liheap_eligible.py + - policyengine_us/parameters/gov/hhs/liheap/fpg_floor.yaml + - policyengine_us/parameters/gov/states/nj/dca/liheap/eligibility/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" (nj_liheap_eligible.py). - id: us-nj:liheap-tanf-and-general-assistance-income program: liheap years: @@ -3871,19 +3906,32 @@ candidates: - kind: guidance citation: NJDOE guidance, July 29, 2026 url: https://www.nj.gov/education/broadcasts/2026/jul/29/GuidelinesforReportingEnrollmentIncomeStatus.pdf#page=1 + - kind: statute + citation: P.L.2025, c.74 (FY2026 Appropriations Act), Working Class Families State Supplement + url: https://pub.njleg.gov/Bills/2024/AL25/74_.PDF#page=29 + - kind: statute + citation: P.L.2026, c.27 (FY2027 Appropriations Act), Working Class Families State Supplement + url: https://pub.njleg.gov/Bills/2026/AL26/27_.PDF#page=28 readings: - statute: The named lunch expansion ends after 2024-25 unless reenacted. + statute: c.336 names the 224% lunch limit only for SY 2023-24 and 2024-25; the code's comment reads the FY2026 + and FY2027 appropriations as continuing it through SY 2026-27. other: Guidance continues treating 186%-224% as eligible for free meals. - example: 'NJ 2025, $42,300 earnings: paid meals and $0 on main versus free meals and an additional $1,078.20 in - the PR.' + example: In SY 2025-26, a household at 200% of the poverty guideline gets free breakfast and lunch under the appropriations, + versus free breakfast and a paid lunch if the lunch limit ended after SY 2024-25. pe_us: - follows: conflicting-source - code: [] + follows: statute + code: + - policyengine_us/parameters/gov/usda/school_meals/state_free_income_limit.yaml + - policyengine_us/parameters/gov/usda/school_meals/state_free_income_limit_breakfast_only.yaml + - policyengine_us/variables/gov/usda/school_meals/school_meal_tier.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/10238 state: unreviewed - note: 'The draft carries the guidance''s limit forward; the statute-first rule requires changing that choice, - subject to verifying subsequent legislation. Code not yet on main: school_meal_tier, state_free_income_limit.' + note: 'PE-US follows enacted law, where the draft carried the guidance forward: free lunch and breakfast run to + 224% of the poverty guideline through SY 2026-27, which the comment ties to the FY2026 and FY2027 appropriations + for the Working Class Families State Supplement, and from July 2027 only breakfast stays at 224%, under c.336''s + breakfast limit, which has no end date (state_free_income_limit.yaml, state_free_income_limit_breakfast_only.yaml, + school_meal_tier.py). Verify that the appropriations carry the lunch limit.' - id: us-nm:ccap-income-ceilings program: child-care-assistance years: @@ -4055,13 +4103,17 @@ candidates: follows: statute code: - policyengine_us/variables/gov/states/ny/tax/income/ny_allowable_college_tuition_expenses.py + - policyengine_us/variables/household/demographic/tax_unit/head_or_spouse_is_dependent_elsewhere_without_filing_exception.py + - policyengine_us/variables/household/demographic/person/is_dependent_elsewhere_without_filing_exception.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/10090 state: ruled note: 'PE-US follows the statute per individual: only a claimed individual''s own tuition, and dependents'' tuition - on a return with a claimable filer, are disallowed, so the other spouse keeps their tuition (ny_allowable_college_tuition_expenses.py). - The model has no input for which return claims a person, so it takes an actual claim to be on a New York return. - Ruled in October 2026 to read the statute per individual; verify the form''s stopping condition.' + on a return with a claimable filer who does not meet the claimant filing exception, are disallowed, so the other + spouse keeps their tuition (ny_allowable_college_tuition_expenses.py, head_or_spouse_is_dependent_elsewhere_without_filing_exception.py, + is_dependent_elsewhere_without_filing_exception.py). The model has no input for which return claims a person, + so it takes an actual claim to be on a New York return. Ruled in October 2026 to read the statute per individual; + verify the form''s stopping condition.' - id: us-ny:heap-code-c-ssi-household-membership program: liheap years: @@ -4189,24 +4241,29 @@ candidates: - kind: guidance citation: LIHEAP IM 2025-02, Attachment 4, state median income table url: https://acf.gov/sites/default/files/documents/ocs/COMM_LIHEAP_IM2025-02_SMIStateTable_Att4.pdf#page=5 + - kind: guidance + citation: HHS Attachment 4, SMI for optional use in FY26 and mandatory use in FY27, Ohio row + url: https://acf.gov/sites/default/files/documents/ocs/COMM_LIHEAP_Att4SMITable_States_FY2027.pdf#page=5 - kind: guidance citation: Office of the Ohio Consumers' Counsel, Home Energy Assistance Program fact sheet (August 2026) url: https://occ.ohio.gov/sites/default/files/2026-08/OCC-Home-Energy-Assistance-Program-HEAP_0.pdf#page=1 readings: - statute: The federal ceiling is the greater of 150% of the poverty guideline and 60% of SMI; 60% of SMI is $96,945.68 - for 9 and $99,008.35 for 10, and HHS prints $96,944 and $99,007. - other: The Consumers' Counsel sheet prints $96,946 and $99,010. + statute: No statute supplied; both sets are within 60% of the FFY2027 SMI ($99,667 and $101,787), which HHS + makes optional for FY2026 and mandatory for FY2027. The HHS FFY2026 table gives $96,944 and $99,007. + other: The Consumers' Counsel sheet prints $96,946 and $99,010, $2 and $3 above the FFY2026 table. pe_us: - follows: statute + follows: unknown code: - policyengine_us/variables/gov/states/oh/odjfs/liheap/eligibility/oh_liheap_income_limit.py - policyengine_us/parameters/gov/states/oh/odjfs/liheap/eligibility/smi_year_lag.yaml + - policyengine_us/variables/gov/hhs/hhs_smi.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/9975 state: unreviewed - note: PE-US uses the HHS amounts, and the comment records that the sheet's figures for sizes 9 and 10 exceed even - unrounded 60% of SMI (oh_liheap_income_limit.py, eligibility/smi_year_lag.yaml). Verify the sheet and which - figures the agency applies. + note: PE-US uses the HHS FFY2026 amounts, reusing the FFY2026 SMI for the 2026-27 season (a one-year lag the parameter + calls inferred), and the comment records that the sheet's figures for sizes 9 and 10 exceed even unrounded 60% + of the FFY2026 SMI (oh_liheap_income_limit.py, eligibility/smi_year_lag.yaml, liheap_smi_limit in gov/hhs/hhs_smi.py). + Verify the sheet and which figures the agency applies. - id: us-oh:heap-awards-above-150-percent-poverty program: liheap years: @@ -4247,10 +4304,10 @@ candidates: sources: - kind: manual citation: Guidelines E-2.2, E-2.3, Appendix XXIII - url: null + url: https://irp.cdn-website.com/aa88b0b1/files/uploaded/2022-24%20ATTACHMENT%202022-2023%20EAP%20Guidelines%20%281%29.pdf#page=7 - kind: guidance citation: FY2026 LIHEAP State Plan section 1.9, page 6 - url: https://dam.assets.ohio.gov/image/upload/v1769700600/development.ohio.gov/individual/energyassistance/DETAILED_MODEL_PLAN_LIHEAP__10_01_2025.pdf#page=5 + url: https://dam.assets.ohio.gov/image/upload/v1769700600/development.ohio.gov/individual/energyassistance/DETAILED_MODEL_PLAN_LIHEAP__10_01_2025.pdf#page=6 readings: statute: No statutory rule supplied; the Guidelines exclude a dependent minor's SSI and other income but count Social Security. @@ -4346,10 +4403,10 @@ candidates: sources: - kind: manual citation: Guidelines E-2.2, E-2.3, Appendix XXIII - url: null + url: https://irp.cdn-website.com/aa88b0b1/files/uploaded/2022-24%20ATTACHMENT%202022-2023%20EAP%20Guidelines%20%281%29.pdf#page=7 - kind: guidance citation: FY2026 LIHEAP State Plan section 1.9, page 6 - url: https://dam.assets.ohio.gov/image/upload/v1769700600/development.ohio.gov/individual/energyassistance/DETAILED_MODEL_PLAN_LIHEAP__10_01_2025.pdf#page=5 + url: https://dam.assets.ohio.gov/image/upload/v1769700600/development.ohio.gov/individual/energyassistance/DETAILED_MODEL_PLAN_LIHEAP__10_01_2025.pdf#page=6 readings: statute: No statutory rule supplied; the Guidelines count General Assistance. other: The plan leaves General Assistance unchecked. @@ -4363,7 +4420,7 @@ candidates: state: unreviewed note: 'PE-US follows the Guidelines: general_assistance is countable unearned income, and the list''s comment records the plan''s unchecked item (income/sources/unearned.yaml, oh_liheap_countable_income.py). Confirm the - checkbox''s meaning and cited page.' + checkbox''s meaning.' - id: us-oh:heap-heat-in-rent-bill-name program: liheap years: @@ -4374,10 +4431,10 @@ candidates: sources: - kind: manual citation: Guidelines E-4 - url: null + url: https://irp.cdn-website.com/aa88b0b1/files/uploaded/2022-24%20ATTACHMENT%202022-2023%20EAP%20Guidelines%20%281%29.pdf#page=12 - kind: guidance citation: FY2026 plan section 2.3, page 8 - url: null + url: https://dam.assets.ohio.gov/image/upload/v1769700600/development.ohio.gov/individual/energyassistance/DETAILED_MODEL_PLAN_LIHEAP__10_01_2025.pdf#page=8 readings: statute: No statutory rule supplied; the Guidelines do not require the bill in a household member's name. other: The plan requires the renter's name unless the tenant verifies paying all or part of the bill. @@ -4397,7 +4454,8 @@ candidates: from: 2023 to: 2023 type: federal-fiscal - question: Is Ohio's 2022-2023 income limit 60% SMI under the plan or 175% of poverty guidelines under the Guidelines? + question: For households of one to seven, is Ohio's 2022-2023 income limit 60% SMI under the plan or 175% of poverty + guidelines under the Guidelines? sources: - kind: statute citation: 42 U.S.C. 8624(b)(2)(B) @@ -4407,9 +4465,10 @@ candidates: url: https://liheapch.acf.gov/docs/2023/state-plans/OH_Plan_2023.pdf#page=8 - kind: manual citation: Ohio 2022-2023 Energy Assistance Programs Guidelines section E-2.2, page 7 - url: https://irp.cdn-website.com/aa88b0b1/files/uploaded/2022-24%20ATTACHMENT%202022-2023%20EAP%20Guidelines%20%281%29.pdf#page=5 + url: https://irp.cdn-website.com/aa88b0b1/files/uploaded/2022-24%20ATTACHMENT%202022-2023%20EAP%20Guidelines%20%281%29.pdf#page=7 readings: - statute: The federal cap permits either measure and does not resolve the agency-source disagreement. + statute: The federal cap admits either measure through size 7; from size 8 the Guidelines' 175% FPG exceeds + it (us-oh:heap-fpg-limit-above-federal-ceiling). other: The plan uses 60% SMI for every size; the Guidelines use 175% of poverty guidelines. pe_us: follows: unknown @@ -4422,7 +4481,7 @@ candidates: state: unreviewed note: 'PE-US follows the Guidelines: from July 2022 the limit is 175% of the poverty guideline for every household size, and the comment records the FY2023 plan''s 60% SMI (eligibility/maximum_fpg_household_size.yaml, eligibility/fpg_rate.yaml, - oh_liheap_income_limit.py). Reconcile the agency sources and verify the cited PDF page.' + oh_liheap_income_limit.py). Reconcile the agency sources for sizes 1-7.' - id: us-oh:liheap-income-floor-vs-smi-limit program: liheap years: @@ -4437,7 +4496,7 @@ candidates: url: https://www.law.cornell.edu/uscode/text/42/8624 - kind: guidance citation: Ohio FY2026 LIHEAP State Plan / HEAP applications (60% SMI above size cutoff) - url: https://dam.assets.ohio.gov/image/upload/v1769700600/development.ohio.gov/individual/energyassistance/DETAILED_MODEL_PLAN_LIHEAP__10_01_2025.pdf#page=5 + url: https://dam.assets.ohio.gov/image/upload/v1769700600/development.ohio.gov/individual/energyassistance/DETAILED_MODEL_PLAN_LIHEAP__10_01_2025.pdf#page=8 readings: statute: Income below 110% of the poverty guideline cannot by itself exclude the household. other: The printed Ohio limits fall below that floor for households of 17 or more. @@ -4539,13 +4598,20 @@ candidates: code: - policyengine_us/parameters/gov/states/ok/dhs/liheap/income/sources/unearned.yaml - policyengine_us/variables/gov/states/ok/dhs/liheap/income/ok_liheap_income_deductions.py + - policyengine_us/variables/gov/states/ok/dhs/liheap/eligibility/ok_liheap_eligible.py + - policyengine_us/variables/gov/states/ok/dhs/liheap/income/ok_liheap_gross_income.py + - policyengine_us/variables/gov/states/ok/dhs/liheap/income/ok_liheap_deemed_income.py + - policyengine_us/variables/gov/states/ok/dhs/liheap/income/ok_liheap_net_income.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/9970 state: unreviewed - note: 'PE-US follows the regulation: Social Security counts gross for the gross income test, Medicare premiums - are deducted afterward as a medical expense, and the list''s comment records the plan checkbox (income/sources/unearned.yaml, - ok_liheap_income_deductions.py). The plan narrative agrees, so reconcile its contrary checkbox and verify page - references.' + note: 'PE-US follows the regulation: Social Security counts gross in the gross income test, and allowable Medicare + premiums enter the medical deduction only for USDA elderly or disabled members. Eligible members'' deductions + come after the gross test, in the net income that sets the payment, while ineligible members'' deductions are + applied before their income is deemed. The list''s comment records the plan checkbox and says the plan narrative + also uses gross income (income/sources/unearned.yaml, ok_liheap_income_deductions.py, ok_liheap_eligible.py, + ok_liheap_gross_income.py, ok_liheap_deemed_income.py, ok_liheap_net_income.py). Reconcile the checkbox and + verify page references.' - id: us-ok:liheap-resource-test program: liheap years: @@ -4557,7 +4623,7 @@ candidates: sources: - kind: regulation citation: OAC 340:20-1-10(h)(2) and 340:20-1-11(e), as adopted September 15, 2025 (Oklahoma Register Vol. 42, - Issue 20, pages 576 and 581) + Issue 20, PDF pages 576 and 581) url: https://oklahoma.gov/content/dam/ok/en/omma/content/rulemaking-process/rules/Register_Volume-42_Issue-20.pdf#page=576 - kind: form citation: OKDHS Appendix C-7, 10/1/2025 edition @@ -4665,6 +4731,38 @@ candidates: state: unreviewed note: PE-US extends the final band through the eligibility limit; verify the table bounds and payment effect at the boundary. +- id: us-or: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 Oregon LIHEAP's 60% SMI limit exclude a household of 19 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: Oregon FY2026 LIHEAP State Plan, item 2.1, page 8 + url: https://liheapch.acf.gov/docs/2026/state-plans/OR_Plan_2026.pdf#page=8 + 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 19 in PY2025 + and size 20 in PY2026 and PY2027. + example: In PY2026, twenty people with $130,000 exceed the $128,441 limit but are below the $132,165 floor. + pe_us: + follows: statute + code: + - policyengine_us/variables/gov/states/or/ohcs/liheap/eligibility/or_liheap_eligible.py + - policyengine_us/parameters/gov/hhs/liheap/fpg_floor.yaml + - policyengine_us/parameters/gov/states/or/ohcs/liheap/eligibility/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" (or_liheap_eligible.py). - id: us-pa:liheap-interest-dividend-threshold program: liheap years: @@ -4906,6 +5004,37 @@ candidates: state: unreviewed note: The statute-first rule requires changing the $10,000 form-based limit to the statutory limit; confirm applicable years and the boundary test. +- id: us-ri:liheap-income-floor-vs-smi-limit + program: liheap + years: + from: 2026 + to: 2027 + type: federal-fiscal + question: Can Rhode Island LIHEAP's 60% SMI limit exclude a household of 23 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: Rhode Island FY2026 LIHEAP State Plan, item 2.1, page 8 + url: https://liheapch.acf.gov/docs/2026/state-plans/RI_Plan_2026.pdf#page=8 + 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 23 in 2026 and + 2027. + example: In FY2026, twenty-three people with $150,000 exceed the $148,694 limit but are below the $150,315 floor. + pe_us: + follows: statute + code: + - policyengine_us/variables/gov/states/ri/dhs/liheap/eligibility/ri_liheap_eligible.py + - policyengine_us/parameters/gov/hhs/liheap/fpg_floor.yaml + - policyengine_us/parameters/gov/states/ri/dhs/liheap/fpg_year_lag.yaml + prs: + - https://github.com/PolicyEngine/policyengine-us/pull/9972 + state: unreviewed + note: PE-US applies the floor to the prior year's guideline, rounded to cents, with the statute's strict "less + than" (ri_liheap_eligible.py). - id: us-ri:liheap-lottery-winnings program: liheap years: @@ -5036,7 +5165,7 @@ candidates: sources: - kind: manual citation: Rhode Island LIHEAP Manual, section II.B, page 6 - url: https://ripuc.ri.gov/eventsactions/docket/4290-DHS-DR-PUC%203-6%20attachment%20LIHEAP%20Manual%202020%20-%20Final.pdf#page=5 + url: https://ripuc.ri.gov/eventsactions/docket/4290-DHS-DR-PUC%203-6%20attachment%20LIHEAP%20Manual%202020%20-%20Final.pdf#page=6 - kind: plan citation: Rhode Island FY2026 LIHEAP State Plan, item 2.3, page 8 url: https://liheapch.acf.gov/docs/2026/state-plans/RI_Plan_2026.pdf#page=8 @@ -5395,12 +5524,15 @@ candidates: follows: statute code: - policyengine_us/variables/gov/states/va/tax/income/exemptions/va_personal_exemption_person.py + - policyengine_us/variables/household/demographic/tax_unit/head_or_spouse_is_dependent_elsewhere_without_filing_exception.py + - policyengine_us/variables/household/demographic/person/is_dependent_elsewhere_without_filing_exception.py prs: - https://github.com/PolicyEngine/policyengine-us/pull/10091 state: ruled - note: 'PE-US follows the statutory federal link: a filer who can be claimed gets no personal exemption, and the - dependents on a return with such a filer get none (va_personal_exemption_person.py). Ruled in October 2026 to - follow the statutory federal link; obtain the dated agency guidance and missing URL.' + note: 'PE-US follows the statutory federal link: a filer who can be claimed gets no personal exemption, and dependents + get none when either filer is claimable and does not meet the claimant filing exception (va_personal_exemption_person.py, + head_or_spouse_is_dependent_elsewhere_without_filing_exception.py, is_dependent_elsewhere_without_filing_exception.py). + Ruled in October 2026 to follow the statutory federal link; obtain the dated agency guidance and missing URL.' - id: us-va:dependent-credit-bar-claimable-versus-claimed program: income-tax years: @@ -5731,7 +5863,7 @@ candidates: url: https://www.medicaid.gov/State-resource-center/Medicaid-State-Plan-Amendments/Downloads/WI/WI-13-021-MM1.pdf#page=13 - kind: manual citation: BadgerCare Plus Handbook § 2.2.1.3 - url: null + url: https://www.emhandbooks.wisconsin.gov/bcplus/bcplus.htm readings: statute: An 18-year-old full-time student in secondary school or equivalent vocational or technical training, expected to complete it before 19, is a dependent child. @@ -5746,8 +5878,7 @@ candidates: state: unreviewed note: 'PE-US follows the statute and state plan: Wisconsin elects the option, and the formula requires is_full_time_student, a proxy the comments say is broader than the federal option because it also captures full-time college students - (student_option.yaml, is_parent_for_medicaid_nfc.py). Obtain the handbook URL and verify whether its wording - reflects practice.' + (student_option.yaml, is_parent_for_medicaid_nfc.py). Verify whether its wording reflects practice.' - id: us-wi:shares-home-value-and-vehicle-asset-tests program: child-care-assistance years: @@ -5984,13 +6115,15 @@ candidates: - policyengine_us/variables/gov/states/wy/dfs/ccap/eligibility/wy_ccap_income_eligible.py - policyengine_us/variables/gov/states/wy/dfs/ccap/income/wy_ccap_countable_income.py - policyengine_us/variables/gov/states/wy/dfs/ccap/copay/wy_ccap_copay.py + - policyengine_us/parameters/gov/states/wy/dfs/ccap/copay/full_day.yaml + - policyengine_us/parameters/gov/states/wy/dfs/ccap/copay/part_day.yaml prs: - https://github.com/PolicyEngine/policyengine-us/pull/9109 state: unreviewed note: 'PE-US follows the Rules: eligibility and the copay step use countable income after the $200 earned income - disregard and child support paid, and the copay schedule''s comment records the chart''s "Monthly Gross Income" - header (wy_ccap_income_eligible.py, wy_ccap_countable_income.py, wy_ccap_copay.py). Establish whether the chart - header denotes a different calculation.' + disregard and child support paid, and the copay schedules'' comment records the chart''s "Monthly Gross Income" + header (wy_ccap_income_eligible.py, wy_ccap_countable_income.py, wy_ccap_copay.py, copay/full_day.yaml, copay/part_day.yaml). + Establish whether the chart header denotes a different calculation.' - id: us:additional-child-credit-housing-deduction-bar program: income-tax years: From 9122f1fdd859fc11579b70744ba74421601bfc4c Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Sat, 24 Oct 2026 12:20:53 -0400 Subject: [PATCH 3/6] Name the FFY2026 table in the Ohio 2026-27 sizes 9-10 question Co-Authored-By: Claude Opus 5.5 --- source_conflicts/candidates.yaml | 2 +- 1 file changed, 1 insertion(+), 1 deletion(-) diff --git a/source_conflicts/candidates.yaml b/source_conflicts/candidates.yaml index 7e2d0820e2c..893e50cf070 100644 --- a/source_conflicts/candidates.yaml +++ b/source_conflicts/candidates.yaml @@ -4233,7 +4233,7 @@ candidates: to: 2027 type: federal-fiscal question: Are Ohio's July 2026-May 2027 HEAP limits for households of 9 and 10 the Consumers' Counsel sheet's - $96,946 and $99,010, or the HHS 60%-of-SMI amounts of $96,944 and $99,007? + $96,946 and $99,010, or the HHS FFY2026 60%-of-SMI amounts of $96,944 and $99,007? sources: - kind: statute citation: 42 U.S.C. 8624(b)(2)(B) From de5b40293597e3f99ac786040f66b5f66397091e Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Sat, 24 Oct 2026 14:11:14 -0400 Subject: [PATCH 4/6] Correct the New Jersey lunch schedule and Oklahoma deduction readings c.336 sets 199% for SY 2023-24 and 224% for SY 2024-25, not 224% for both. The Oklahoma regulation reading now says Medicare premiums are a medical deduction only for members 60 or older or disabled, and that an ineligible member's deductions precede deeming. Co-Authored-By: Claude Opus 5.5 --- source_conflicts/candidates.yaml | 13 ++++++++----- 1 file changed, 8 insertions(+), 5 deletions(-) diff --git a/source_conflicts/candidates.yaml b/source_conflicts/candidates.yaml index 893e50cf070..5fb0ef23c86 100644 --- a/source_conflicts/candidates.yaml +++ b/source_conflicts/candidates.yaml @@ -3897,8 +3897,8 @@ candidates: from: 2025 type: program note: program year as the program defines it - question: Does the 224% poverty-guideline free-lunch limit continue after school year 2024-25 despite the statute - naming only 2023-24 and 2024-25? + question: Does New Jersey's 224% poverty-guideline free-lunch limit continue after SY 2024-25, although c.336 + sets 199% for SY 2023-24 and 224% for SY 2024-25? sources: - kind: statute citation: P.L.2023, c.336 @@ -3913,8 +3913,8 @@ candidates: citation: P.L.2026, c.27 (FY2027 Appropriations Act), Working Class Families State Supplement url: https://pub.njleg.gov/Bills/2026/AL26/27_.PDF#page=28 readings: - statute: c.336 names the 224% lunch limit only for SY 2023-24 and 2024-25; the code's comment reads the FY2026 - and FY2027 appropriations as continuing it through SY 2026-27. + statute: c.336 names the lunch limit only for SY 2023-24 (199%) and SY 2024-25 (224%); the code's comment reads + the FY2026 and FY2027 appropriations as continuing the 224% limit through SY 2026-27. other: Guidance continues treating 186%-224% as eligible for free meals. example: In SY 2025-26, a household at 200% of the poverty guideline gets free breakfast and lunch under the appropriations, versus free breakfast and a paid lunch if the lunch limit ended after SY 2024-25. @@ -4590,7 +4590,10 @@ candidates: citation: FY2025-FY2027 LIHEAP State Plans, section 1.9 (page 6) url: https://liheapch.acf.gov/docs/2026/state-plans/OK_Plan_2026.pdf#page=5 readings: - statute: No statute supplied; the regulation tests gross Social Security and deducts the premium afterward. + statute: No statute supplied; the regulation counts "All gross earned and unearned income" and requires the + gross income standard to be met "before allowing applicable income deductions", so Social Security is tested + gross. Medicare premiums are a medical deduction only for members 60 or older or disabled, and an ineligible + member's deductions come before that member's income is deemed. other: The checkbox indicates Social Security net of the premium. example: A retiree receiving $1,780 monthly is ineligible under the gross test even when the premium is withheld. pe_us: From 9889df4f7589990bfd7124ab72b04e248fc410fd Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Sat, 24 Oct 2026 14:23:35 -0400 Subject: [PATCH 5/6] Tighten the New Jersey question and Oklahoma regulation reading Co-Authored-By: Claude Opus 5.5 --- source_conflicts/candidates.yaml | 19 ++++++++++--------- 1 file changed, 10 insertions(+), 9 deletions(-) diff --git a/source_conflicts/candidates.yaml b/source_conflicts/candidates.yaml index 5fb0ef23c86..c15d0281cd4 100644 --- a/source_conflicts/candidates.yaml +++ b/source_conflicts/candidates.yaml @@ -3897,8 +3897,8 @@ candidates: from: 2025 type: program note: program year as the program defines it - question: Does New Jersey's 224% poverty-guideline free-lunch limit continue after SY 2024-25, although c.336 - sets 199% for SY 2023-24 and 224% for SY 2024-25? + question: Does New Jersey's 224% poverty-guideline free-lunch limit continue after SY 2024-25, when c.336's lunch + schedule names only SY 2023-24 (199%) and SY 2024-25 (224%)? sources: - kind: statute citation: P.L.2023, c.336 @@ -3927,11 +3927,11 @@ candidates: prs: - https://github.com/PolicyEngine/policyengine-us/pull/10238 state: unreviewed - note: 'PE-US follows enacted law, where the draft carried the guidance forward: free lunch and breakfast run to - 224% of the poverty guideline through SY 2026-27, which the comment ties to the FY2026 and FY2027 appropriations - for the Working Class Families State Supplement, and from July 2027 only breakfast stays at 224%, under c.336''s - breakfast limit, which has no end date (state_free_income_limit.yaml, state_free_income_limit_breakfast_only.yaml, - school_meal_tier.py). Verify that the appropriations carry the lunch limit.' + note: 'PE-US follows enacted law: free lunch and breakfast run to 224% of the poverty guideline through SY 2026-27, + which the comment ties to the FY2026 and FY2027 appropriations for the Working Class Families State Supplement, + and from July 2027 only breakfast stays at 224%, under c.336''s breakfast limit, which has no end date (state_free_income_limit.yaml, + state_free_income_limit_breakfast_only.yaml, school_meal_tier.py). Verify that the appropriations carry the + lunch limit.' - id: us-nm:ccap-income-ceilings program: child-care-assistance years: @@ -4592,8 +4592,9 @@ candidates: readings: statute: No statute supplied; the regulation counts "All gross earned and unearned income" and requires the gross income standard to be met "before allowing applicable income deductions", so Social Security is tested - gross. Medicare premiums are a medical deduction only for members 60 or older or disabled, and an ineligible - member's deductions come before that member's income is deemed. + gross. It deducts medical expenses only for members 60 or older or disabled, which the code reads, by analogy + to SNAP's list, as including Medicare premiums; an ineligible member's deductions come before that member's + income is deemed. other: The checkbox indicates Social Security net of the premium. example: A retiree receiving $1,780 monthly is ineligible under the gross test even when the premium is withheld. pe_us: From 891f6e0b2b5b2bbcff97138e9a0cc5fc89ff5558 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Sat, 24 Oct 2026 16:14:42 -0400 Subject: [PATCH 6/6] Name the regulation as the subject of the Oklahoma medical-deduction reading "It deducts" followed a clause about Social Security, so it read as if Social Security did the deducting. Co-Authored-By: Claude Opus 5.5 --- 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 c15d0281cd4..2ce25cf43ec 100644 --- a/source_conflicts/candidates.yaml +++ b/source_conflicts/candidates.yaml @@ -4592,9 +4592,9 @@ candidates: readings: statute: No statute supplied; the regulation counts "All gross earned and unearned income" and requires the gross income standard to be met "before allowing applicable income deductions", so Social Security is tested - gross. It deducts medical expenses only for members 60 or older or disabled, which the code reads, by analogy - to SNAP's list, as including Medicare premiums; an ineligible member's deductions come before that member's - income is deemed. + gross. The regulation deducts medical expenses only for members 60 or older or disabled, which the code reads, + by analogy to SNAP's list, as including Medicare premiums; an ineligible member's deductions come before that + member's income is deemed. other: The checkbox indicates Social Security net of the premium. example: A retiree receiving $1,780 monthly is ineligible under the gross test even when the premium is withheld. pe_us: