[MaxGhenis]

Summary

Apply District of Columbia, Georgia and Idaho rules to filers who can be claimed as dependents. Keep claimability, actual claims and the federal filing exception separate, according to each state's statute.

Merge main through 040fe5686c and retain both branches' Idaho CTC cases, including the 2026 expiration case. Their expected values do not change.

Remove Georgia's federal SSN gate and Schedule H's federal filing exception. Compute Schedule H from one eligible claimant's payments, and set DC's child credit to zero for all of 2026.

Also apply dependency rules to DC's childless EITC, KCCATC and child credit; Georgia's dependent exemption, low-income credit and HB 162 refund; and Idaho's grocery credit, care deduction and 2022 rebate. The contributed reforms preserve their corresponding dependency rules.

Statutory readings

#	Result	Treatment and sources
1	STATUTE DECIDES	For the under-65 couple at $5,000 AGI, keep a $52 potential credit when one spouse qualifies: two spouse units × $26. Georgia lawmakers count both spouses on a joint return in 48-7A-3(a), HB 1069 §5; compute the amount with the IT-511 worksheet, pp.17,35.
2	STATUTE DECIDES	Keep the $500 joint refund when one spouse qualifies and the couple has $600 of 2021 liability. Georgia lawmakers grant eligibility per individual and assign the joint cap in HB 162 §48-7-20.2(a),(b). Use 2021 Form 500 line 16 for the liability cap.
3	STATUTE DECIDES	For 2025, keep $155 for the independent spouse, or $310 with a restored dependent. Idaho lawmakers grant credits per person in Code 63-3024A; count them separately on the worksheet. Follow the per-person statute despite the whole-return zero-credit instruction on Form 40 line 12(c).
4a	OPEN	Keep $250 before the liability cap for a claimable filer's qualifying child; the taxpayer would receive $0 under the alternative. Georgia lawmakers adopt IRC 24(c) in HB 136 §48-7-29.27. Under the broader reading of 24(c)(2)'s citizenship counterfactual, we would also apply 152(b)(1). DOR does not settle that reading in its guidance.
4b	STATUTE DECIDES	Change $0 to $250 for an otherwise qualifying resident ITIN child with sufficient tax liability. Georgia lawmakers adopted 24(c), without the separate federal 24(h)(7) SSN restriction, in HB 136; DOR also cites 24(c) in its guidance.
5a	STATUTE DECIDES	Keep claimability. The Council bars a dependent under an income-tax law in 47-1806.06(k) and adopts IRC 152 in 47-1801.04(13). Follow that definition despite OTR's actual-claim wording.
5b	STATUTE DECIDES	Keep either eligible spouse as claimant. The Council permits one claimant per filing unit in 47-1806.06(b)(4); OTR adds no whole-return dependency bar in its instructions.
5c	STATUTE DECIDES	Change $1,425 to $0 for the under-65 dependent with the federal filing exception. The Council still excludes that claimant under 47-1806.06(k). The IRS permits claiming one's own dependents through the Publication 501 exception, p.11, without removing one's dependent status.
5d	STATUTE DECIDES	Change pooled $1,425 to $700 in the split-rent example. The Council uses one claimant's payments and age with filing-unit AGI under 47-1806.06(b)(4),(8),(9),(j). OTR requests the claimant's rent on Schedule H p.5.
6	STATUTE DECIDES	Keep the either-spouse childless EITC bar outside the federal filing exception. The Council incorporates IRC 32 eligibility in 47-1806.04(f)(1)(C); the IRS addresses spouses in Publication 596 pp.17–18. OTR omits the joint question on the D-40 worksheet p.24; the Council grants no corresponding exception.
7	STATUTE DECIDES	Change DC's 2026 child-credit amount from $1,000 to $0. The Council repealed the credit under Law 26-55 sections 7062–7063, then revived it temporarily under Law 26-89 sections 2(j),6(b). The temporary act expired on September 25, 2026. The Attorney General, pages 1–2 explains the calendar-year treatment. The Council grants no revival in the reviewed income-tax, funding, technical correction or applicability provisions of Act 26-418 / Law 26-189.
8	OPEN	With $600 of 2021 liability, keep $0 for $1,000 wages offset by a $1,000 business loss; counting wages independently gives $250. Georgia lawmakers do not direct loss netting in HB 162 §48-7-20.2(a)(2). DOR does not resolve netting in 2021 IT-511 or its announcement.

One additional OPEN reading concerns Georgia's low-income eligibility disjunction. For an under-65 single filer who can be claimed but is not claimed, with no children and $5,000 AGI, keep the $0 potential credit before the liability cap. Applying the statutory alternatives literally gives a $26 potential credit. 48-7A-3(a) and IT-511 p.17 support the two readings.

Computations and scope

For Schedule H, select the eligible claimant who can receive the largest credit from their own payments. For the split-rent case, 20% × $5,000 − 3% × $10,000 = $700. Pooling both spouses' rent would reach the $1,425 cap.

Four existing Schedule H cases change from $800, $1,200, $1,190 and $1,120 to $0. Their claimant-level calculations appear beside the expectations. The mixed-age regression checks that each spouse uses their own payments and age.

For homeowners, calculate Schedule H from each person's real_estate_taxes input. We add no ownership test or allocation of shared tax bills.

We record Schedule H dependency wording, Idaho grocery-credit form wording, DC joint-EITC worksheet omission and Georgia low-income eligibility in source_conflicts/candidates.yaml. Include source captures and regression cases for later registration. After these implementations reach main, maintainers can pin them in the shared register and add registered markers in a follow-up.

We capture the cited form and guidance text for source-conflict registration. We remove the adult-dependent conflict claim because Georgia lawmakers limit dependents in 48-7A-2.

Invariants

We vary claimability, actual claims and the filing exception when swapping the adults' head/spouse roles. We generate an actual claim only when the adult can be claimed and has no filing exception.

We also check monotonicity across seeded couples for outputs without liability caps. We check dependency identities for DC KCCATC, the DC child-credit predicate and Idaho grocery credits, and verify filing-exception restoration. DC taxpayers receive no child credit for 2026.

Tests

At 423be710ba11ae1299856a958d9783c0040d97f9, the Pull request run passed all 36 jobs. CI passed 249 cases across the 18 changed YAML files, all seven invariant cases and all 103 source-conflict checks.

Test file	CI job	Passed
policyengine_us/tests/core/test_claimable_filer_dc_ga_id_invariants.py	Python tests / Full Suite - Rest (Python shard 3)	7
policyengine_us/tests/policy/baseline/gov/states/dc/tax/income/ctc/dc_ctc.yaml	Baseline tests / Full Suite - Baseline (states-shard-4)	10
policyengine_us/tests/policy/baseline/gov/states/dc/tax/income/ctc/dc_ctc_eligible_child.yaml	Baseline tests / Full Suite - Baseline (states-shard-4)	9
policyengine_us/tests/policy/baseline/gov/states/dc/tax/income/dc_cdcc.yaml	Baseline tests / Full Suite - Baseline (states-shard-4)	11
policyengine_us/tests/policy/baseline/gov/states/dc/tax/income/dc_eitc.yaml	Baseline tests / Full Suite - Baseline (states-shard-4)	30
policyengine_us/tests/policy/baseline/gov/states/dc/tax/income/dc_kccatc.yaml	Baseline tests / Full Suite - Baseline (states-shard-4)	12
policyengine_us/tests/policy/baseline/gov/states/dc/tax/income/dc_ptc.yaml	Baseline tests / Full Suite - Baseline (states-shard-4)	21
policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/dependent_care_credit/ga_cdcc.yaml	Baseline tests / Full Suite - Baseline (states-shard-3)	9
policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_ctc.yaml	Baseline tests / Full Suite - Baseline (states-shard-3)	12
policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_low_income_credit.yaml	Baseline tests / Full Suite - Baseline (states-shard-3)	14
policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/credits/ga_surplus_tax_rebate.yaml	Baseline tests / Full Suite - Baseline (states-shard-3)	25
policyengine_us/tests/policy/baseline/gov/states/ga/tax/income/exemptions/ga_exemptions.yaml	Baseline tests / Full Suite - Baseline (states-shard-3)	17
policyengine_us/tests/policy/baseline/gov/states/id/tax/income/credits/grocery/id_grocery_credit.yaml	Baseline tests / Full Suite - Baseline (states-shard-3)	11
policyengine_us/tests/policy/baseline/gov/states/id/tax/income/credits/id_2022_rebate.yaml	Baseline tests / Full Suite - Baseline (states-shard-3)	7
policyengine_us/tests/policy/baseline/gov/states/id/tax/income/credits/id_ctc.yaml	Baseline tests / Full Suite - Baseline (states-shard-3)	15
policyengine_us/tests/policy/baseline/gov/states/id/tax/income/deductions/household_and_dependent_care/id_household_and_dependent_care_expense_deduction.yaml	Baseline tests / Full Suite - Baseline (states-shard-3)	17
policyengine_us/tests/policy/contrib/dc_kccatc.yaml	Contrib tests / Full Suite - Contrib (other-shard-1)	4
policyengine_us/tests/policy/contrib/states/dc/property_tax/dc_property_tax_credit.yaml	Contrib tests / Full Suite - Contrib (states-shard-4)	18
policyengine_us/tests/policy/contrib/states/ga/dependent_exemption_reform_test.yaml	Contrib tests / Full Suite - Contrib (states-shard-1)	7
policyengine_us/tests/code_health/test_source_conflicts.py	Python tests / Full Suite - Rest (Python shard 2)	103

CI also passed all 17 cases in policyengine_us/tests/policy/contrib/states/hi/dependent_exemption_reform_test.yaml in Contrib states-shard-2. That file matches merged main, so those cases fall outside the changed-file counts above.

CI ran the swap, monotonicity, identity and filing-exception checks in test_claimable_filer_dc_ga_id_invariants.py; all seven cases passed. We did not repeat that file locally because CI had tested it at this head.

We attempted all five mutants in separate processes. We confirmed 0 kills and 0 survivors; 5 mutant checks remain unfinished.

Each process used the 6 GB and 2,400-second caps. We restored the source after every run and checked git diff --exit-code. Georgia ran once against the full YAML file and again against its isolated ITIN case.

Mutation	Test case	Result	Evidence
Restore Georgia's SSN gate	Georgia credits a resident child with an ITIN under section 24(c) (full file)	Unfinished	The cap stopped the run (timeout) after 2400.8 seconds. Exit 137; source restored.
Restore Georgia's SSN gate; isolated retry	Georgia credits a resident child with an ITIN under section 24(c) (isolated case)	Unfinished	The cap stopped the run (timeout) after 2400.2 seconds. Exit 137; source restored.
Allow Schedule H's federal filing exception	2025 claimable filer under 65 cannot claim Schedule H through the federal filing exception	Unfinished	The cap stopped the run (timeout) after 2403.1 seconds. Exit 137; source restored.
Pool Schedule H rent	Schedule H uses the eligible spouse's or head's own rent when the other filer can be claimed (both labels)	Unfinished	The cap stopped the run (timeout) after 2400.6 seconds. Exit 137; source restored.
Revive DC's $1,000 child credit	2026 temporary child tax credit expires before the calendar year ends	Unfinished	The cap stopped the run (timeout) after 2400.6 seconds. Exit 137; source restored.
Remove DC's joint EITC dependency bar	2025 joint return with one spouse who can be claimed as a dependent, no DC EITC without a qualifying child (both labels)	Unfinished	The cap stopped the run (timeout) after 2401.9 seconds. Exit 137; source restored.

We did not rerun the ordinary YAML files or source-conflict file locally because CI had tested them at this head.

Microsimulation impact

We estimate that this branch raises DC income tax by $105.7m in 2026 on the default dataset, for 92 tax units (57,347 weighted), and state income tax by $107.2m in all. We compared main at the merge base 040fe5686c with this branch at 423be710ba.

• DC: this branch sets the 2026 child credit to $0 (reading 7), and DC income tax rises by up to $6,000 per tax unit. Schedule H's credit (dc_ptc) now counts one claimant's own payments and age. It falls by $5.0m for 2 tax units (3,428 weighted), by up to $1,450 each, which accounts for $5.0m of the DC change. The comparison didn't measure dc_ctc, so the table doesn't show the child credit's part of the other $100.7m. The KCCATC and the childless EITC don't change.
• Idaho: the care deduction now needs an IRC 21(b)(1) qualifying individual and counts only childcare that qualifies for the federal credit. It falls by $28.5m for 3 tax units (3,492 weighted), by up to $12,000 each, and Idaho income tax rises by $1.5m. The grocery credit doesn't change.
• Georgia: income tax falls by $3 in all, for 4 tax units whose weights sum to 0.01, by up to $250 each. Exemptions, the low-income credit and the surplus refund don't change.
• Federal income tax and household_benefits don't change, and household net income falls by $107.2m.

Output	Main total	Change	Records changed (weighted)
dc_ptc	$110.4m	-$5.0m	2 (3,428)
dc_kccatc	$4.1m	$0	0 (0)
dc_eitc_without_qualifying_child	$7.7m	$0	0 (0)
dc_income_tax	$3.70bn	+$105.7m	92 (57,347)
ga_exemptions	$17.58bn	$0	0 (0)
ga_low_income_credit_potential	$53.5m	$0	0 (0)
ga_surplus_tax_rebate	$0	$0	0 (0)
ga_income_tax	$16.85bn	-$3	4 (0.01)
id_grocery_credit	$295.9m	$0	0 (0)
id_household_and_dependent_care_expense_deduction	$148.1m	-$28.5m	3 (3,492)
id_income_tax	$2.81bn	+$1.5m	3 (3,492)
state_income_tax	$578.0bn	+$107.2m	99 (60,839)
income_tax	$2,595.3bn	$0	0 (0)
household_benefits	$2,060.0bn	$0	0 (0)
household_net_income	$17,161.5bn	-$107.2m	99 (60,839)

impact: in 2026 on the default dataset, DC income tax rises by $105.7m, Idaho income tax by $1.5m and state income tax by $107.2m in all; federal income tax and benefits don't change.

Follow-ups

• Check ga_itemizer_credit_potential’s reference to 48-7-29.23 against the itemizer provision.
• Restrict Georgia low-income units to the chapter's dependent definition. At $5,000 AGI, an under-65 filer with an adult-parent dependent receives a $52 potential credit in the existing code, versus $26 under 48-7A-2, before the liability cap.

axiom: TheAxiomFoundation/rulespec-us#1701 queued (DC1: Schedule H claimant, childless EITC, KCCATC, child tax credit child) | TheAxiomFoundation/rulespec-us#1702 queued (GA1: dependent exemption, low income credit, IRC 24(c) 2026 child credit) | TheAxiomFoundation/rulespec-us#1703 queued (ID1: food tax credit, household and dependent care deduction) | GA HB 162 refund n/a: expired and unencoded | ID 2022 rebate n/a: expired and unencoded; none encoded-correct

None of these corrections changes a dispatched dollar expectation in the three queued parity issues.

Update issue 1701's excluded filing-exception example from $1,425 to $0. Mark the $700 split-payment alternative as tested in both spouse orientations.

🤖 Generated with Claude Code

[DTrim99]

PR Review: Apply District of Columbia, Georgia and Idaho rules for a filer who can be claimed as a dependent

Summary

I read the statutes and the claimed years' instructions first, then the code. The PR uses only existing dependency variables:

• head_or_spouse_is_dependent_elsewhere_without_filing_exception for IRC 152(b)(1)'s "no dependents" rule and for the childless-EITC bar;
• claimable_as_dependent_on_another_return where a state rule turns on dependent status;
• claimed_as_dependent_on_another_return where it turns on an actual claim.

No variable is reinvented. Most changed gates match the governing text for the claimed years:

• the DC childless-EITC bar, the KCCATC and the 2026 DC child credit, which drops to $0 after the temporary act expires;
• Georgia's dependent exemption, low-income units, HB 162 carve-back and ITIN child credit;
• Idaho's qualifying-individual rule for the care deduction and its 2022 rebate floor.

CI is 36/36 green at the head, and the head merges cleanly with current main.

One critical item and four should items are open:

1. Schedule H now computes a homeowner's credit from the claimant's own real_estate_taxes input. The statute and the form both use the home's whole tax bill.
2. The new Idaho food-credit bar on claimable filers follows the Form 40 instructions over the statute's per-taxpayer grant. The PR doesn't record it as its own conflict.
3. One source-conflict record has the wrong follows label, and two of the PR's own OPEN readings aren't recorded.
4. Several new terms are unpinned. They include Idaho's new qualifying-individual gate, which drives the PR's Idaho microsimulation change.
5. The three queued axiom issues pin an October head and miss several changes, including the DC 2026 child credit. "Expired and unencoded" isn't a valid n/a reason.

Critical (must fix)

C1. Schedule H homeowners: the credit uses each spouse's own real_estate_taxes, not the home's tax bill (dc_ptc.py: retax = person("real_estate_taxes", period) and then tax_unit.max(claimant_ptc))

• The code. Each person's property tax is their own real_estate_taxes plus 20% of their own rent. The credit is the largest eligible claimant's amount. Main summed the whole unit's real estate taxes.
• The statute. D.C. Code 47-1806.06(e)(1): "if a claimant owns and occupies his or her home in the District on December 31st of any such year, 'property taxes accrued' means real property taxes ... as reflected on the District real estate tax bill ordinarily sent out in September of such year".
  • The section apportions a bill only for "a home [that] is an integral part of a larger unit such as a multi-purpose building or a multi-dwelling building".
  • Nothing splits a co-owned home's bill by who paid it.
• The form. 2025 Schedule H instructions, Section B (PDF p.5): "Refer to your real property tax bill. Enter the amount of DC real property tax for tax year 2025 as reflected on the District real estate tax bill ... The credit is based upon the amount of real property taxes owed, whether paid or unpaid."
• Witness (static trace). 2025, joint return, both spouses 40, wages $10,000 each (AGI $20,000). They co-own their home and its $3,000 bill is entered as real_estate_taxes: 1_500 on each spouse. No rent, and nobody can be claimed.
  • Offset: 3% × 20,000 = 600.
  • Head: each claimant gets 1,500 − 600 = 900, so dc_ptc = 900.
  • Statute and form: 3,000 − 600 = 2,400, capped at 1,425. Main also gives 1,425.
  • The same gap arises in every claimed year (2021–2026).
• Why it belongs in this PR. The PR body says "We add no ownership test or allocation of shared tax bills". The change still turns main's correct pooled result into a wrong one whenever a couple's bill is entered across both spouses. dc_ptc.yaml has no DC homeowner case; its only real_estate_taxes case is the Minnesota zero case. So no test covers this path.
• Fix.
  • For an eligible claimant who owns the home (has real_estate_taxes), use the filing unit's bill: the sum of the head's and spouse's real_estate_taxes.
  • Keep the per-claimant age, the (k) bar and, if you keep reading 5d, the per-claimant rent.
  • Add 2025 cases:
    • co-owners at 1,500/1,500 expect 1,425;
    • a home owned only by the claimable spouse under 65 expects 0;
    • the same home with that spouse aged 65 expects a positive credit.

Should address

S1. Idaho food tax credit: the new claimability bar follows the instructions, not 63-3024A, and isn't recorded as its own conflict (id_grocery_credit.py: eligible = where(filer, ~claimable, ~filer_is_dependent))

• The statute. Idaho Code 63-3024A:
  • (1): "Any resident individual who is required to file and who has filed an Idaho income tax return shall be allowed a credit ... for the taxpayer, the taxpayer's spouse, and each dependent, as defined in section 152 of the Internal Revenue Code, claimed on the taxpayer's Idaho income tax return".
  • (4): "In no event shall more than one (1) taxpayer be allowed a credit or refund for the same personal exemption".
  • (2) refunds a non-filing resident "for whom no credit or refund is allowed under any other subsection".
  • None of these subsections bars a claimable filer whom nobody claims.
• The instructions. 2025 Form 40 instructions, line 43 (PDF p.13): "You can't claim this credit if someone else, such as a parent, can claim you as a dependent." Form 40 line 12c (PDF p.2): "If your parent or someone else can claim you as a dependent, check here and enter zero on line 43".
• Effect. Main paid $155 to a claimable but unclaimed single filer in 2025. The head pays $0 ("2025 single filer who can be claimed but is not claimed gets no food tax credit").
• The record. The only candidate is us-id:grocery-credit-claimable-spouse, and its question is the joint-return scope of line 12c.
  • Its note asserts "The instructions fill the statute's gap on claimability itself".
  • It carries follows: statute and years 2025 only, with no reading or example for the claimability question.
  • Whether the statute is silent is the very point in dispute. The personal-exemption framing in (3)–(4) can support the bar, but the operative grant "for the taxpayer" doesn't contain it.
• Fix. Either add a separate candidate for claimability, or bar only actually claimed filers, which is what (4) supports. The candidate needs:
  • the statute's per-taxpayer grant against line 43 and line 12c;
  • readings and the $155 vs $0 example;
  • follows: gap-fill (or conflicting-source);
  • the years the gate applies (every year, not only 2025);
  • state: open, unless someone rules on it.

S2. Source-conflict records: one mislabelled and two OPEN readings missing

• Georgia low-income credit. us-ga:low-income-credit-claimed-or-eligible-disjunction says follows: statute, but the code doesn't follow that item's own readings.statute.
  • readings.statute is the literal disjunction: $26 for a claimable but unclaimed filer.
  • The code gives $0, which is DOR's reading (readings.other).
  • Following DOR is the right default under CONTRIBUTING's tie-break rule ("follow the administering agency's reading"), so the label should be follows: conflicting-source. Step 2 copies follows into the register's implementation row.
• Readings 4a and 8. The PR's own table marks both OPEN, but neither has a candidate. CLAUDE.md: "Where the text and the canons don't settle a reading, follow the administering agency's reading. Record every such choice in the shared source-conflict register."
  • 4a: Georgia child credit for a claimable filer's child ($250 vs $0). IRC 24(c)(2) excludes "any individual who would not be a dependent if subparagraph (A) of section 152(b)(3) were applied without regard to all that follows 'resident of the United States'".
    • Read literally, that counterfactual keeps every other dependency rule, including 152(b)(1). The child of a filer who can be claimed therefore "would not be a dependent".
    • The narrower, citizenship-only reading rests mainly on the paragraph heading.
    • DOR's page repeats the 24(c) definition and doesn't settle the question.
    • Main already pays $250, so this isn't a new error. But the PR rewrites this formula and pins $250 for all five claim patterns, so it needs a ruling, not just a code comment.
  • 8: HB 162 earned income offset by a business loss ($0 vs $250). O.C.G.A. 48-7-20.2(a)(2) says only "had earned income for the 2021 taxable year". The code reads net earned_income > 0.
• Fix. Correct the Georgia item's follows. Add candidates for 4a and 8 using the sources the PR body already cites, or cite rulings.

S3. New terms that no test pins (mutation rule)

Deleting any of these terms fails no test at the head:

• has_qualifying_individual = count_cdcc_eligible > 0 (id_household_and_dependent_care_expense_deduction.py).
  • Every existing case now supplies count_cdcc_eligible: 1.
  • In each claimable-filer case, cdcc_qualifying_childcare_expenses already makes the expenses zero.
  • The gate also binds for ordinary filers, and it drives the reported −$28.5m change in the Idaho deduction.
  • Witness: 2025, a single filer nobody can claim, $10,000 wages, whose only child is 14, with tax_unit_childcare_expenses: 1_000. The head gives 0; deleting the gate gives 1,000.
  • Add that case. 63-3022D requires "one (1) or more qualifying individuals, as defined in section 21(b)(1)".
• filer & in ga_surplus_tax_rebate (qualified = tax_unit.any(filer & (~claimed | own_earnings))). Without it, any unclaimed child makes a return qualify even when both spouses are claimed and neither has earnings. Add a child to "2021 joint return with both spouses claimed and neither with earned income" and expect 0.
• filer & in dc_ptc (eligible_claimant) and in dc_ptc_has_eligible_claimant. No case gives rent to a non-filer. Add a claimable single filer under 65 whose child has rent, and expect 0 in both the baseline and the reform.
• * has_claimant in the reform's phase-out branch (dc_property_tax_reform.py). The new contributed-reform cases leave phase_out.applies false. Add a claimable filer with phase_out.applies: true and expect 0.

S4. The axiom: line: stale issues, missing provisions and invalid n/a items

• All three issues. rulespec-us#1701, #1702 and #1703 are OPEN, labelled pe-parity and dispatch-ready in form. Each has module paths, corpus roots, verbatim law, companion tables and named blockers. But:
  • all three pin head 81ab8e4312 (October 11);
  • they were last updated on 2026-10-19;
  • the October 18 and November 5 commits changed behaviour after that pin.
• Add Washington state to modelled_policies.yaml #1701 (DC1).
  • It says "Not filed: the TY2026 DC CTC child predicate and all amount/operation work". Yet the head changes the 2026 amount from $1,000 to $0, the PR's largest dollar change (about $100m of DC income tax, per the body). No axiom item covers it, so the line's "child tax credit child" label overstates.
  • It records the Schedule H filing-exception companion as 1,425 and says the split-payer 700 "is not a current-head fixture". At the head the first is 0 and the second is pinned in both orientations. The PR body says Add Washington state to modelled_policies.yaml #1701 needs both updates, and neither has been made.
  • It doesn't mention the four existing Schedule H expectations that change from 800, 1,200, 1,190 and 1,120 to 0.
• Ingest CPS Social Security as Social Security retirement benefits, and remove reported logic. #1702 (GA1). It doesn't cover reading 4b: the ITIN child moving from $0 to $250 ("Georgia credits a resident child with an ITIN under section 24(c)"). Its child-credit section addresses only 24(c)(2)'s citizenship rule.
• Assign SS_VAL from ASEC to types other than retirement benefits #1703 (ID1).
  • It predates the October 18 change that excludes non-qualifying childcare ("Claimable student with child-only daycare and disabled adult care deducts only adult care" = 1,000).
  • It holds out the mixed-joint $155 food-credit cases as an unresolved source conflict, while the PR's candidate for the same question says state: ruled. One of the two must change.
• The two "n/a: expired and unencoded" items (Georgia's HB 162 refund and Idaho's 2022 rebate).
  • Each is a policy change in a claimed year: 2021 refund eligibility and the rebate floor based on 2020 returns.
  • rulespec-us has no module for 48-7-20.2 or 63-3024B, so the factual claim is right.
  • But "expired" isn't one of the n/a categories in the shared guide; Apply Colorado, Connecticut, Illinois and Indiana rules for a filer who can be claimed as a dependent #10049's review held the same.
• Fix.
  • Re-pin all three issues to the current head.
  • Add the DC 2026 child-credit amount (here or in a new queued issue), the Schedule H changes, the Georgia ITIN case and the Idaho childcare exclusion.
  • Reconcile the Idaho mixed-joint status.
  • Queue the two expired items, or cite a ruling that exempts expired provisions.

Suggestions

1. Schedule H rent per claimant (reading 5d). This reading is defensible:

   • (b)(8)(A) defines "rent paid" as the amount "paid by a claimant to a landlord";
   • Schedule H line 2 says "Enter the total rent you paid", while line 1 says "you and, if applicable, your spouse".

   But four existing cases for ordinary couples (unit tests 1, 2, 4 and 6) now drop to $0 only because their rent input is split between the spouses. Document in dc_ptc that rent belongs to whoever pays it, and add a case where one spouse pays all the rent.

2. Duplicated predicate. dc_ptc re-derives the claimant test that dc_ptc_has_eligible_claimant already computes. Reading that variable, or a shared person-level helper, keeps the baseline and the reform from drifting apart.

3. Misleading test comments and names.

   • The id_grocery_credit.yaml single-filer case says "The other spouse keeps 155."
   • The ga_low_income_credit.yaml single case says "2 x 26 at federal AGI 5,000" but expects 0.
   • The ga_surplus_tax_rebate.yaml single case says "the other spouse qualifies, and the joint amount is min(500, 600)" but expects 0.
   • The Idaho care control "joint return with neither spouse claimable, no household and dependent care deduction ..." expects 1,000.

4. References in dc/.../ctc/amount.yaml.

   • Under the CLAUDE.md rule, the Attorney General entry should link to #page=1 and its title should end "#page 1-2".
   • I couldn't verify "D.C. Act 26-418 (Law 26-189), section 7112". The signed act is a scanned PDF with no text layer, and the DC law library doesn't list Law 26-189 yet. Consider quoting the operative text in a comment.
   • The other three references do corroborate the $0 (see Verified correct).

5. Known Georgia low-income gaps. Its units still count every tax-unit member, including adult dependents that 48-7A-2 excludes, and it still lacks the food-stamp bar. Georgia low income credit counts all tax unit members and omits the food stamp bar #10659 and the PR's follow-ups track both, so no change is needed here.

6. CLAUDE.md "Test design and CI cost". The new invariant file builds simulations for 3 states × 4 years in Rest (Python shard 3). Report that shard's elapsed time and peak RSS from run 42146142708, or say they're unavailable.

7. PR body.

   • The mutation section says "five mutants" but lists six rows. All are unfinished, so no kill is confirmed; S3 lists the gaps that remain.
   • The closing request to update Add Washington state to modelled_policies.yaml #1701 is still an open to-do.

Verified correct

The law, read first.

• DC 2026 child credit = $0.
  • Law 26-55 §7062: "Section 47-1806.17 of the District of Columbia Official Code is repealed". §7063: "This subtitle shall apply as of October 1, 2024."
  • Law 26-89 §2(j) revives the section "as of October 1, 2024" at $1,000 for taxable years after 2025. §6(b): "This act shall expire after 225 days of its having taken effect". It took effect on February 12, 2026, so it expired on September 25, 2026.
  • Attorney General opinion, p.2: "for the vast majority of taxpayers, who pay taxes based on the calendar year, the continued validity of the Temporary Conformity Act is not, at present, expected to govern their 2026 tax liabilities ... absent further legislative action, the District's tax code will revert".
  • This matches main's existing 2026 DC EITC match of 85%, which already treats the temporary act as expired.
• Schedule H claimant.
  • 47-1806.06(k): "No credit shall be allowed ... for any year during which the person claiming the credit was a dependent, under any state, federal, or District law levying a tax on income, unless during that year such person is or becomes 65 years of age or older."
  • (b)(4) allows one claimant per filing unit.
  • (b)(9) makes an eligible senior claimant one who is "70 years or older", so using each claimant's own age is right.
  • The claimable-vs-claimed choice is recorded under the ruled item, and so is barring the filing-exception claimant. Both match the documented meaning of claimable_as_dependent_on_another_return.
• DC childless EITC.
  • 47-1806.04(f)(1)(C)(i) covers an individual "who is eligible for an earned income tax credit on their federal tax return under section 32".
  • IRC 32(c)(1)(A)(ii)(III) and Pub 596 (2025), p.18: "neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return."
  • The D-40 worksheet's omission is recorded as a candidate.
• DC KCCATC and child-credit child. 47-1806.15(a)(3): "a dependent, claimed by a taxpayer"; (d)(1). 47-1806.17(a): "for which the taxpayer is allowed a deduction under section 151".
• Georgia exemptions.
  • 48-7-26(a): "dependent" has "the same meaning as in the Internal Revenue Code".
  • The 2021–2023 personal exemptions in (b)(1)–(2) have no dependency bar. DOR FAQ: "If you are claimed by a parent or guardian on his/her federal return, you should claim one exemption for yourself on your Georgia return."
• Georgia low-income credit. 48-7A-3(a)(1): "A husband and wife filing a joint return shall each be deemed a dependent". (b): the amount is "multiplied by the number of dependents which the taxpayer is entitled to claim". So a mixed joint return has two units and no child units.
• Georgia HB 162. 48-7-20.2(a)(1)(B) excludes an individual "who was claimed as a dependent ... for the 2021 taxable year". (a)(2) restores one who "had earned income for the 2021 taxable year". The refund is modelled in 2021 with 2021 inputs.
• Georgia ITIN child. HB 136, 48-7-29.27(a): "the term 'qualifying child' shall have the same meaning as set forth in Section 24(c) of the Internal Revenue Code". The SSN rules sit outside 24(c), and DOR's page adds none.
• Idaho care deduction. 63-3022D allows the deduction to "an individual who maintains a household that includes as a member one (1) or more qualifying individuals, as defined in section 21(b)(1)", for "employment-related expenses, as defined in section 21(b)(2)", up to $12,000. IRC 21(b)(1)(B) keeps a disabled dependent.
• Idaho 2022 rebate. 63-3024B(3): "seventy-five dollars ($75.00) per taxpayer and each dependent, whichever is more".

The code.

• Existing variables. Every dependency fact comes from an existing variable: every_filer_is_dependent_elsewhere, cdcc_qualifying_childcare_expenses, count_cdcc_eligible and dependent_claimant_filing_exception. The new age-65 exception is a parameter (dependent_claimant_min_age), not a hard-coded number.
• Mutation rule. Removing any of these gates fails a YAML case:
  • DC: the Schedule H age-65, max-claimant and claimable-unclaimed cases; the childless-EITC, KCCATC and child-credit-child matrices.
  • Georgia: the exemption, low-income (52/78/0) and HB 162 matrices, and the ITIN case.
  • Idaho: the food-credit claimant and dependent routes, the rebate floor matrices, and the claimable-student case for the childcare swap.
  • The three contributed-reform cases.
• Construction.
  • Vectorization is sound (where, &, tax_unit.project, tax_unit.max, person.tax_unit).
  • Entities and periods are correct.
  • No new state-gated int or enum key is introduced, so the NH Add New Hampshire state supplementation for 2026 #10156 pattern doesn't arise.
• Hand-checks (16).
  • Schedule H, 2025 single: min(1,425, 0.20 × 10,000 − 0.03 × 10,000) = 1,425.
  • Schedule H, split rent: 0.20 × 5,000 − 0.03 × 10,000 = 700.
  • Schedule H, mixed ages: 0.20 × 12,000 − 0.04 × 40,000 = 800. The senior spouse gets max(0.20 × 1,000 − 0.03 × 40,000, 0) = 0, so the result is 800.
  • Schedule H, unit test 4 (2021): 0.20 × 10,000 − 0.05 × 56,200 is negative, so 0. Main pooled 4,000 − 2,810 = 1,190.
  • DC childless EITC: 0.0765 × 1,000 = 76.50.
  • DC CDCC: the federal rate is 35 − ⌈35,000/2,000⌉ = 17%, raised to the 20% floor. 0.20 × 1,000 × 32% = 64.
  • KCCATC: min(2,000, 1,200) = 1,200.
  • DC child credit under the $1,000 reform: 2 × 1,000 − 3 × 50 = 1,850. Separate filer: ⌈2,500/1,000⌉ = 3, so 1,000 − 150 = 850.
  • Georgia exemptions: 2023 joint 7,400 + 3,000 = 10,400; 2025 1 × 4,000.
  • Georgia low-income: $26 per unit at AGI 5,000, so 2 × 26 = 52 and 3 × 26 = 78.
  • Georgia CDCC: 0.20 × 1,000 × 50% = 100.
  • HB 162: min(500, 600) = 500; single earner min(250, 600) = 250.
  • Georgia ITIN child: min(250, 10,000) = 250.
  • Idaho food credit: 3 × 155 = 465; mixed joint 155.
  • Idaho rebate floor: 3 × 75 = 225; single claimable filer with a child 75.
  • Idaho care deduction: claimable student min(1,000, 12,000, 20,000) = 1,000; joint control min(1,000, 12,000, 5,000) = 1,000.
• Housekeeping.
  • The changelog changelog.d/claimable-filer-dc-ga-id.fixed.md is top-level.
  • Tests are in variable-named files.
  • No partner-contract or .github files are touched.
  • dc_ctc.yaml uses one distinct parameter-override value.
  • The merged id_ctc.yaml only gains cases.

Axiom line assessment

The line lists three queued issues and two n/a items:

• The three queued issues. Add Washington state to modelled_policies.yaml #1701 (DC1), Ingest CPS Social Security as Social Security retirement benefits, and remove reported logic. #1702 (GA1) and Assign SS_VAL from ASEC to types other than retirement benefits #1703 (ID1) are OPEN, labelled pe-parity and dispatch-ready in form. All three pin the October 11 head 81ab8e4312, not 423be710ba. They miss these changed provisions (S4):
  • the DC 2026 child-credit amount;
  • the current Schedule H expectations;
  • the Georgia ITIN child;
  • the Idaho childcare exclusion.
• Idaho mixed-joint status. Assign SS_VAL from ASEC to types other than retirement benefits #1703 excludes the mixed-joint food-credit cases as unresolved, which contradicts the PR's ruled candidate.
• The two n/a items. "GA HB 162 refund" and "ID 2022 rebate", each "n/a: expired and unencoded", are factually unencoded in rulespec-us. But "expired" isn't a recognised n/a category for a policy change in a claimed year.

CI status

gh pr checks 10050 at head 423be710ba: 36 of 36 pass, all in run 42146142708. That covers every Baseline and Contrib shard, all Rest Python shards (including the new invariant file and the 103 source-conflict checks), Microsimulation and PR validation. Nothing fails or is pending.

Branch status

The branch is 33 commits ahead of main and 17 behind. git merge-tree --write-tree PolicyEngine/main 423be710ba exits 0 (tree dc7e3b6c) with no conflicts.

Since the merge base 040fe5686c, main has changed only one file this PR touches: source_conflicts/candidates.yaml. The merged tree has 402 unique ids and no duplicates.

Other main changes since then:

• Apply Arizona, Arkansas and California rules for a filer who can be claimed as a dependent #10053 (Arizona, Arkansas, California) merged. It adds Arkansas, Arizona and California candidates and KNOWN_UNMARKED lines in test_source_conflicts.py, none for this PR's files. So the source-conflict result carries over to the merged tree.

Open siblings #10049, #10043, #10044, #10045, #10041 and #9894:

• Only Apply New Jersey, North Dakota, Ohio, Oklahoma and Pennsylvania rules for a filer who can be claimed as a dependent #10043 shares a file (candidates.yaml).
• Its hunks (around lines 6717 and 8731–8767) don't overlap this PR's (around lines 1965–3392).
• Apply Colorado, Connecticut, Illinois and Indiana rules for a filer who can be claimed as a dependent #10049 hasn't merged.

Verdict: REQUEST_CHANGES

[DTrim99]

Requesting changes per the review above: 1 critical (DC Schedule H homeowner credit uses each spouse's own real estate taxes instead of the home's tax bill), 4 should (Idaho food credit claimability bar not recorded as a conflict; source-conflict records; unpinned terms; stale axiom issues and invalid n/a items), 7 suggestions.