[MaxGhenis]

This vendors the register PolicyEngine-US shares with Axiom (known-source-conflicts.yaml) at rulespec-us 3fefe74b, the merge of TheAxiomFoundation/rulespec-us#1871. Nine conflicts in the register at that commit name a PolicyEngine-US file as the implementation, and this marks each of them in that file. It also takes the newly registered conflicts out of the backlog. It changes no formula, parameter value or policy-test expectation: in the model, every change is a comment line. The guard's own KNOWN_UNMARKED baseline also loses two entries, as explained below.

What changes

• The vendored register moves from rulespec-us 5796861e to 3fefe74b, the merge commit of Register seven PolicyEngine-US rulings and Colorado's OAP implementation TheAxiomFoundation/rulespec-us#1871. scripts/update_source_conflicts.py wrote both source_conflicts/known-source-conflicts.yaml and pin.yaml. The copy is byte-identical to the file at 3fefe74b. The register goes from 8 entries to 20, and all 12 new ones are US entries.

• Nine markers. Nine of the new entries list a PolicyEngine-US file as the implementation. Each of those files now has # Source conflict <id> on its own comment line, just above the comment block or statement that makes the choice:

  Entry	File	Above
  us-co:oap-interest-and-dividends	parameters/gov/states/co/ssa/oap/income/sources/unearned.yaml	the comment explaining why interest and dividends are not in the list
  us-md:poverty-credit-earned-income-losses	variables/gov/states/md/tax/income/credits/poverty_line/md_poverty_line_credit_potential.py	the § 32(c)(2) and Worksheet 18B comment before eitc_earned_income
  us:niit-magi-trust-code-h-adjustment	variables/gov/irs/tax/federal_income/niit_magi.py	estate_magi_adjustment = ...
  us:qbid-net-capital-gain-investment-election	variables/gov/irs/income/taxable_income/deductions/qualified_business_income_deduction/section_199a_net_capital_gain.py	the Treas. Reg. 1.199A-1(b)(3) comment
  us:dependent-care-exclusion-separate-filer-income	variables/gov/irs/credits/cdcc/min_head_spouse_earned.py	return where(is_joint, joint_earnings, head_earnings)
  us-hi:care-credit-claimable-unclaimed-filer	variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.py	the HRS § 235-55.6(a)(1) comment
  us-ny:dependent-standard-deduction-filing-status	variables/gov/states/ny/tax/income/taxable_income/deductions/ny_standard_deduction.py	return where(single & dependent_elsewhere, ...)
  us-wv:senior-disability-modification-income-base	variables/gov/states/wv/tax/income/subtractions/senior_citizen_disability/wv_senior_citizen_disability_deduction_person.py	the Box (c) comment before the excluded amounts
  us-mn:msa-guardian-fee-cap	variables/gov/states/mn/dhs/msa/payment/mn_msa_guardian_fee.py	the Minn. Stat. § 256D.44 subd. 5(d) comment

  Eight of the nine files are unchanged since the PolicyEngine-US commit the register pins them to: 7bb70aa, or 79249f0 for the Maryland file. The ninth, mn_msa_guardian_fee.py, changed after its pin when Exclude county agency staff from Minnesota MSA guardian fees #10315 merged. Exclude county agency staff from Minnesota MSA guardian fees #10315 added a county-staff exclusion and a note on Minnesota's stated practice. It kept the statute's 5% cap with a $100 maximum, which is the register's reading. The marker sits above that statute comment block, and Exclude county agency staff from Minnesota MSA guardian fees #10315's note follows it.

• No marker for the three claim-of-right entries (us-ar:claim-of-right-deduction-floor, us-hi:claim-of-right-deduction-floor, us-oh:claim-of-right-federal-claim-condition). The register lists their PolicyEngine-US code only as proposed, not as an implementation, so the guard would reject a marker for them.

• candidates.yaml: all 12 new entries were backlog candidates. The guard rejects a candidate whose id is in the register, so they come out here, as the file's header asks. That leaves 218 of 230. A YAML parse confirms that only those 12 left and nothing else changed.

• KNOWN_UNMARKED: a file with a valid marker is exempt from the ratchet, so two entries come out. section_199a_net_capital_gain.py had a count of 2. mn_msa_guardian_fee.py had a count of 1, which Exclude county agency staff from Minnesota MSA guardian fees #10315 added for its practice note. None of the other seven files was listed.

Overlap with #10315, #10350, #10351 and #10352

#10315 merged after this PR opened. Its changes conflicted only in candidates.yaml, where it pointed us-mn:msa-guardian-fee-cap at its code. Main is merged in (c3e7f9b). The registered candidate stays deleted, and candidates.yaml equals main's file minus exactly the twelve registered candidates.

#10350, #10351 and #10352 refresh candidates.yaml to point at code on main.

• Overlapping candidates. Comparing parsed YAML, Point the federal and AK-HI source-conflict candidates at their code on main #10350 edits five of the twelve candidates this PR deletes:

  • us-co:oap-interest-and-dividends
  • us-hi:care-credit-claimable-unclaimed-filer
  • us:dependent-care-exclusion-separate-filer-income
  • us:niit-magi-trust-code-h-adjustment
  • us:qbid-net-capital-gain-investment-election

  Point the NM-WY source-conflict candidates at their code on main #10352 edits two more, us-ny:dependent-standard-deduction-filing-status and us-wv:senior-disability-modification-income-base. Point the IN-MT source-conflict candidates at their code on main #10351 edits none of them.

• Merge order. Whichever merges second resolves the conflict by deleting those blocks. Deleting is right in either order, because they are registered now.

• The malformed note. The us:filing-claimable-spouse-unearned-income-additions note says "separate 2026 issues" twice, once at the end of one clause and again in the next. Point the federal and AK-HI source-conflict candidates at their code on main #10350 rewrites that whole note, so this PR leaves it alone.

Invariants

These hold on every run of policyengine_us/tests/code_health/test_source_conflicts.py:

• the vendored register matches its pin;
• every marker is well-formed and names an entry that lists its file;
• every implementation with cites_entry: true carries its marker;
• the conflict-comment ratchet does not grow;
• the backlog shares no id with the register.

This PR also meets the next step's condition. The register still records cites_entry: false for these nine, because its pinned commit predates the markers. Even so, every PolicyEngine-US implementation in the vendored register already carries its marker. So once rulespec-us repins them to this PR's merge with cites_entry: true, the "carry their marker" check passes unchanged.

Verification

• test_source_conflicts.py: 103 passed, run without the package conftest, since the guard reads files only. It found exactly 9 markers and no malformed ones. A direct check confirmed that each of the nine (entry, file) pairs in the vendored register has its marker.
• ruff format --check and ruff check (0.15.5, the locked version) pass on the nine changed Python files.
• The vendored copy is byte-identical to known-source-conflicts.yaml at rulespec-us 3fefe74b.

After this merges

• rulespec-us: a register PR repins these nine implementations to this PR's merge commit, with cites_entry: true, so verify checks the markers.
• The next register bump: once that register PR lands, a PolicyEngine-US PR vendors it. That makes the guard enforce these nine markers through cites_entry: true. The bump also brings in rulespec-us#1907 (merged as 31f5643c), which adds two OASDI entries and updates another, none naming PolicyEngine-US code, so it needs no marker.

axiom: n/a: comments, the vendored register and the conflict backlog only; no policy change.

🤖 Generated with Claude Code

[MaxGhenis]

Hand-off to the US hub, at head 0116ad2.

• Review: an independent GPT-6.1 Sol review approved this head with four P3 nits, all in the description, and the description now fixes all four:

  • the overlap list with Point the federal and AK-HI source-conflict candidates at their code on main #10350 and Point the NM-WY source-conflict candidates at their code on main #10352 (five and two candidates, by parsed YAML);
  • the attribution to rulespec-us#1871;
  • the scope sentence, which now names the KNOWN_UNMARKED change;
  • the quoted repeated phrase.

  It found no marker-placement, reading, vendor-integrity or backlog defects. It checked each of the nine markers against its entry's reading and the code it marks.

• Passed locally:

  • the guard, test_source_conflicts.py, 103 passed, with all 9 markers found and none malformed;
  • ruff format --check and ruff check (0.15.5);
  • the vendored copy's sha256 against rulespec-us 3fefe74b.

• Pending: CI, which starts on ready-for-review.

• Depends on: nothing. Point the federal and AK-HI source-conflict candidates at their code on main #10350 and Point the NM-WY source-conflict candidates at their code on main #10352 edit seven of the twelve candidates deleted here, so whichever of them merges second must delete those blocks too.

• Follow-ups owed after merge:

  • a rulespec-us PR repinning the nine PolicyEngine-US implementations to this merge with cites_entry: true;
  • then a PolicyEngine-US pin bump that vendors it, picking up rulespec-us#1907 too.

[MaxGhenis]

Updated hand-off to the US hub, at head c3e7f9b. This replaces the hand-off above, which named 0116ad2.

• What changed: c3e7f9b merges main (c0b360d) into 0116ad2 to resolve the conflict Exclude county agency staff from Minnesota MSA guardian fees #10315 created.

  • The registered us-mn:msa-guardian-fee-cap candidate stays deleted.
  • mn_msa_guardian_fee.py leaves KNOWN_UNMARKED, because its marker exempts it.
  • Against main, each of the nine marked files differs by exactly its marker line.

• Review: an independent review of the merge approved it. It confirmed:

  • the MN marker still sits above the 5% cap with a $100 maximum;
  • candidates.yaml equals main's file minus exactly the twelve registered candidates;
  • exactly two KNOWN_UNMARKED lines are removed.

  Its four nits were wording, and they are fixed: three in the description, plus this comment. The review of 0116ad2 had already approved the rest, once its four description fixes were made.

• CI: all 33 checks pass at c3e7f9b (run 40102813335). The PR is mergeable. Merging is blocked only by the required approving review.

• Locally: the guard passed (103 tests, 9 markers, none malformed), and ruff 0.15.5 format --check and check passed.

• Merge order: Point the federal and AK-HI source-conflict candidates at their code on main #10350 and Point the NM-WY source-conflict candidates at their code on main #10352 edit seven of the twelve deleted candidates. Whichever of them merges after this PR deletes those blocks.

• Follow-ups owed after merge:

  • a rulespec-us PR repinning the nine PolicyEngine-US implementations to this merge with cites_entry: true;
  • then a PolicyEngine-US pin bump that vendors it, picking up rulespec-us#1907 too.

[MaxGhenis]

US + core hub merge audit, us#10441 at c3e7f9bde4524229d78c45af8a03863f6ffc518d (squash): Mark nine source conflicts now in the shared register.

• Review: GPT-6.1 Sol (gpt-6.1-sol served) review APPROVE_WITH_NITS at 0116ad2 (source-conflicts/pe-markers/review-r1.md), then Opus 5.5 (claude-opus-5-5 served; Codex lanes rate-limited) review APPROVE_WITH_NITS of the main merge at c3e7f9b (review-r2.md); every nit was PR-body or hand-off wording and is fixed (hub checked the body).
• Gates checked live at merge:
  • gh pr checks exits 0;
  • the latest Pull request run at the head concluded success;
  • MERGEABLE;
  • not a draft;
  • no reviewer's latest review requests changes;
  • the semantic-overlap guard;
  • head pinned.
• Impact: None: the hub read the diff; each of the nine model files gains exactly one comment line (a source-conflict marker), and the rest is the vendored register, the conflict backlog and the guard's KNOWN_UNMARKED list. No formula, parameter value or test expectation changes.
• Order: Point the federal and AK-HI source-conflict candidates at their code on main #10350 and Point the NM-WY source-conflict candidates at their code on main #10352 edit seven of the twelve backlog candidates this PR deletes; whichever lands after it must delete those blocks.
• Axiom: n/a: comments, the vendored register and the conflict backlog only; no policy change.