Apply Oregon, Maine and Hawaii rules for a filer who can be claimed as a dependent by MaxGhenis · Pull Request #10089 · PolicyEngine/policyengine-us

MaxGhenis · 2026-10-11T12:39:46Z

Summary

Oregon, Maine and Hawaii each deny a filer who can be claimed as a dependent their own exemption, and several of their credits require dependents that a return with a claimable filer cannot have (IRC 152(b)(1)). The model applied none of these. On a joint return the exemption rules work per spouse.

Which fact each rule reads (#10024 separates them): own exemptions, Maine's rebate and Hawaii's claimant test read whether a filer can be claimed; the rules that need dependents (Maine's dependent credit, Oregon's Kids Credit, disabled child exemption and care-credit child, Hawaii's dependent qualifying individuals) and Maine's childless EITC read whether a filer can be claimed and the filing exception does not apply (Pub. 501, Pub. 596).

Stacked on the federal claimable-filer PR (which corrects exemptions_count, and with it Oregon's and Hawaii's ordinary exemption counts) and on #10024.

Formula	Rule now	Source
`me_personal_exemption_deduction`	Each filer who may not be claimed: one exemption on a joint return with one claimable spouse, none if both	36 MRSA 5126-A; 1040ME line 13: "If married filing jointly AND only ONE spouse may be claimed as a dependent ... 1" (same 2021-2025; 2026 estimated-tax worksheet)
`me_dependent_exemption_credit_amount_person`	No dependents when either filer can be claimed	36 MRSA 5219-SS: each "qualifying child and dependent" for whom the federal child or other-dependent credit can be claimed
`me_pro_forma_childless_eitc`	No expanded-age childless credit when either filer can be claimed	36 MRSA 5219-S(6) keeps IRC 32(c)(1)(A)(ii)(III); Pub. 596 Rule 12
`me_relief_rebate` (2021)	One $850 payment per filer who may not be claimed	P.L. 2021, c. 635, Part L-3: a recipient "May not be claimed as a dependent on another taxpayer's return"
`or_disabled_child_dependent_exemptions`	None when either filer can be claimed	ORS 316.099: "a dependent of the taxpayer"
`or_eitc`	The 12% rate (17% from 2026) needs a dependent under three; a return on which a filer can be claimed (outside the filing exception) has none and gets the ordinary 9% (14%) of its federal credit	ORS 315.266: "a dependent under the age of three"; Form OR-40 instructions p.22: 9 percent for "At least 3 years old, or no dependents"
`or_ctc` (Oregon Kids Credit)	No qualifying dependents when either filer can be claimed	HB 3235 (2023) counts dependents under IRC 152(a), disregarding only 152(b)(3)
`or_wfhdc_qualifying_individual` (new), `or_wfhdc_has_qualified_individual_eligible`, `or_wfhdc_eligibility_category`, `or_cdcc_relevant_expenses`	A child counts only as a dependent (none when a filer can be claimed and the filing exception does not apply); a disabled dependent or either disabled spouse counts. A dependent child aged 12 or under who is not a qualifying individual no longer sets the credit's column. Childcare expenses on a return with a claimable filer count only if a child is still a qualifying individual (one incapable of self-care, at any age under 18)	ORS 315.264 takes IRC 21's qualifying individuals and uses the youngest one; Schedule OR-WFHDC instructions p.1: a child who "could be claimed as your dependent"; "the word 'you' also refers to your spouse". The disabled-spouse route is now label-free: before, a disabled spouse counted only if labelled spouse. One existing test expected "not eligible" for a disabled head with a spouse while the mirrored labelling was eligible; its expectation is now eligible.
`hi_regular_exemptions`	No age-65 exemption for a filer who can be claimed	HRS 235-54(a): the exemption of a claimable individual "shall be zero"
`hi_disabled_exemptions`	A disabled filer keeps the $7,000 exemption even if claimable; a claimable nondisabled spouse adds nothing	HRS 235-54(c) and HAR 18-235-54(c) (no dependency bar); 235-54(a)
`hi_cdcc_qualifying_individual`, `hi_cdcc_qualifying_individuals` (new), `hi_cdcc_eligible`, `hi_dependent_care_benefits`, `hi_cdcc_min_head_spouse_earned`	Needs a filer who cannot be claimed. On a return with a filer who can be claimed (and outside the filing exception) no dependent is a qualifying individual, not even one incapable of self-care; a filer who cannot be claimed can still claim for an incapacitated claimable spouse. The qualifying individuals now also drive the expenses, the expense limit and the income floor	HRS 235-55.6(a)(1): "is not claimed or is not otherwise eligible to be claimed as a dependent"; (b)(1)(A)-(B): "A dependent of the taxpayer", without IRC 21(b)(1)(B)'s exception to 152(b)(1); (b)(2): expenses "for the care of a qualifying individual"
Oregon and Hawaii dependent-exemption reforms	Same rules in their copies of the formulas	—

Not changed: The contributed state dependent-exemption repeal reform (repeal_state_dependent_exemptions) is not fixed here: its overrides still give a claimable filer the Hawaii exemptions. A separate branch (repeal-state-dep-exemptions-claimable-filer) is changing them; that work is pending and must read the "can be claimed" input. Oregon's severe-disability exemption survives claimability (OR-17: "You may qualify for the additional exemption even if someone else can claim you as a dependent"); Maine's property tax fairness credit has no claimable-filer bar (36 MRSA 5219-KK), though its dependent-based base follows the federal CTC child count corrected in the federal PR.

Readings for Max (queue via the US + core hub)

Hawaii exemptions, one claimable spouse. HRS 235-54(a) is per individual (the other spouse keeps $1,144). From 2023 the N-11 line 6a instruction tells a claimable filer to leave both 6a and 6b blank, which read for a joint return would give $0. This PR follows the statute.
Hawaii disability exemption for a claimable filer. HRS 235-54(c) and HAR have no bar (kept here); TIR 89-3 barred someone actually claimed, but TIR 2022-01 superseded it without that rule.
Hawaii child care credit, who may claim it. HRS 235-55.6(a)(1) allows the credit to a taxpayer who "is not claimed or is not otherwise eligible to be claimed as a dependent". This PR follows the N-11 instructions, which bar a taxpayer who is claimed or eligible to be claimed, and reads the "can be claimed" input. A literal reading of "or" would let a filer who can be claimed but is not claimed take the credit.
Hawaii child care credit, incapacitated claimable spouse. Allowed to the spouse who cannot be claimed (recommended); a whole-couple bar is the alternative.
Hawaii disability exemption on a joint return with one disabled spouse. As before this PR, the disabled spouse takes $7,000 and the other spouse keeps the regular and age exemptions ($9,288 in the test household), following HAR 18-235-54(c) and the N-11 instructions. Revised TIR 2022-01 says the deduction for one disabled joint spouse "is $7,000".

Known limits (follow-ups)

Childcare expenses are a tax-unit total. When one child is still a qualifying individual and another is not, all of the childcare counts; the model cannot leave out the second child's share.
Oregon's instructions define disability for this credit as being incapable of self-care. The model's Oregon formulas read is_disabled, as before; the federal credit reads is_incapable_of_self_care.
The Oregon credit's employment test (or_wfhdc_employment_eligible) still reads only the head's earnings, so the credit as a whole is not yet label-free.
or_wfhdc_eligibility_category takes the minimum age over every member except the excluded children above, so another member who is not a qualifying individual (for example a nondisabled 15-year-old) can still set the column; and it decides "the youngest is disabled" with a rank test that looks inverted. This PR changes neither.

Invariants

Swap invariance of every changed output under either head/spouse labelling.
Monotonicity. Marking another filer as claimed never raises any changed output.
Unchanged when no filer can be claimed (a filer who can be claimed but is not claimed does trigger these rules), except two Oregon refinements: the working-family qualifying individual now requires a child to be a dependent and counts a disabled spouse under either label, and the EITC's higher rate now requires the member under three to be a dependent of the return.

The property test checks 1 and 2 for the outputs it lists (exemptions, the Kids Credit, the working-family qualifying individual, Maine's four amounts, and Hawaii's exemptions and child care credit). Oregon's EITC rate, care expenses and column are covered by YAML cases. Invariant 3 is checked by the microsimulation below, where no filer can be claimed.

Tests

YAML: variable-named cases for every changed formula. Each joint case with a claimable spouse appears under both head/spouse labellings. Run locally at f020367295: the changed YAML files and the test folders next to every changed variable (56 files): 434 passed, 0 failed.
Property test policyengine_us/tests/core/test_claimable_filer_or_me_hi_invariants.py for 2021, 2025 and 2026. Hypothesis batches check invariant 1; a seeded population and crafted couples with members incapable of self-care check 1 and 2, including the Hawaii credit amount. The Oregon and Hawaii dependent exemption reforms each have a YAML case with a claimable filer; the Oregon column is covered by YAML only. 4 tests passed, 0 failed, in 42 s with a peak memory footprint of 2.0 GB (/usr/bin/time -l).

Hub microsimulation impact (current head)

A real microsimulation on the default dataset, main at the merge base 03f4434e51 against this PR's head 8b06234f10, for 2025 and 2026. The runs went one at a time under the shared heavy-job lock. Sums are weighted.

Output	2025 change	2026 change
`or_income_tax`	+0	+0
`me_income_tax`	+0	+0
`hi_income_tax`	+0	+0
`state_income_tax`	+0	+0
`income_tax`	+0	+0
`household_net_income`	+0	+0
`household_benefits`	+0	+0

Most of the PR's Oregon, Maine and Hawaii rules read the claimability variables, which trace to the input claimed_as_dependent_on_another_return. The default dataset (populace_us_2024.h5 at tag populace-us-2024-spm-20260909) doesn't carry that input, so those rules can't change any record. Four changed files don't read it: three in Oregon's working family household and dependent care credit, and hi_cdcc_min_head_spouse_earned. They move none of the measured outputs either, Oregon income tax included.

Comparison files are in fixes/10089-impact/ on the hub host.

Microsimulation impact

Real microsimulations on the default dataset (hf://datasets/policyengine/populace-us/populace_us_2024.h5@populace-us-2024-spm-20260909) for 2025 and 2026, compared record by record. In that dataset no person can be claimed as a dependent on another return (claimable_as_dependent_on_another_return is true for 0 of 166,321 people), so every rule gated on it is inactive there; the runs check that nothing else moves.

This stack's federal branch (35a2cbcbb9) against a local merge of the four state branches onto it (13d24ac157). Each state branch changes only its own state's variables, so the comparison is split by state.

2025: no record changes in this PR's states.
2026: no record changes in this PR's states.

Axiom parity

axiom: us-or/statutes/316/099 queued (OR1: TheAxiomFoundation/rulespec-us#1690) | us-or/statutes/315/273 queued (OR1: TheAxiomFoundation/rulespec-us#1690) | us-or/statutes/315/264 queued (OR1: TheAxiomFoundation/rulespec-us#1690) | us-or/statutes/315/266 queued (OR1: TheAxiomFoundation/rulespec-us#1690) | us-me/statutes/36/5126-A queued (ME1: TheAxiomFoundation/rulespec-us#1686) | us-me/statutes/36/5219-SS queued (ME1: TheAxiomFoundation/rulespec-us#1686) | us-me/statutes/36/5219-S queued (ME1: TheAxiomFoundation/rulespec-us#1686) | P.L. 2021 c. 635 Part L-3 n/a: historical one-time payment, no Axiom module found, retained outside these drafts | us-me/statutes/36/5219-KK queued (ME1: TheAxiomFoundation/rulespec-us#1686) | us-hi/statutes/235-54(a),(c) queued (HI1: TheAxiomFoundation/rulespec-us#1685) | us-hi/statutes/235-55/6 queued (HI1: TheAxiomFoundation/rulespec-us#1685) | Hawaii mixed-spouse disability amount not filed: official sources conflict, see TheAxiomFoundation/rulespec-us#1685

Every queued item is a pe-parity issue filed in TheAxiomFoundation/rulespec-us on 2026-10-12 (verbatim law, required outputs, review finding, companion tests).

🤖 Generated with Claude Code

Merge with main after #10087

Merged main (03f4434e51918d38845733f4ef2925025dd57ad9) after #10087 squash-merged. Resolved nm_medical_expense_credit.py, its YAML test, and ca_cdcc_relevant_expenses.yaml with main verbatim because this PR did not change them against its federal base. The Hawaii dependent_exemption_reform_test.yaml end-of-file conflict retains this PR's three added claimable-filer cases. Preserved main's unrelated 2021 Hawaii dependent-care benefit cap correction alongside this PR's changes. Removed two inherited federal/#10024 changelog fragments already consumed by releases on main.

The resulting 41-file diff matches this PR's original diff against 35a2cbcbb9 after ignoring object IDs and line offsets; no inherited federal changes remain.

Merge validation: all 20 changed test files passed in separate sequential processes (212 tests). Ruff 0.15.5 formatting and lint checks passed on all 21 changed Python files; repository-wide make format also passed without changes.

The federal standard deduction and 17 state formulas read only whether the tax-unit head is claimed elsewhere, so a joint return where one spouse can be claimed was taxed differently depending on which spouse was labelled head. Each formula now applies its jurisdiction's rule for that case (either spouse, single filers only, per spouse, or only when every filer is claimed), using two new label-independent helpers. Adds swap-pair YAML cases and a Hypothesis property test. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

… barred The New Mexico, Maine and Hawaii renters gates counted filers who are not claimed elsewhere, so a tax unit with neither a head nor a spouse (252 in the default dataset) looked like one whose every filer was claimed. A new helper, every_filer_is_dependent_elsewhere, requires a claimed filer and no unclaimed one. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

…ss EITC - Hawaii's dependent standard deduction uses earned income net of the deductible part of self-employment tax, as the N-11 worksheet does. - New Mexico's medical care credit needs a filer who is both 65 or older and not a dependent when a filer is a dependent elsewhere (NMSA 7-2-18.13). - The federal EITC without a qualifying child requires that no filer can be claimed as a dependent (IRC 32(c)(1)(A)(ii)(III), Publication 596), so Missouri's working family credit no longer reaches such a couple. - Hawaii's food/excise credit keeps minor children receiving public support (HRS 235-55.85(c)) on a joint return where one spouse can be claimed. - Comments label the readings the law does not settle, and the property test covers the EITC and the food/excise exemption amount. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

… meaning - The federal and Oregon dependent worksheets use earned income net of the deductible part of self-employment tax, as Hawaii's now does. - Hawaii's food/excise minor-child count excludes children who can be claimed by another taxpayer and the filers themselves (Form N-311 line 3). - claimed_as_dependent_on_another_return documents what it stands for: a §151 deduction for the person is allowable to another taxpayer, so a person whose would-be claimer files only for a refund is not one (Publications 501 and 596); rules on actually being claimed read it too. - Hawaii's renters comment labels the mixed joint reading as an inference; the Hawaii dependent threshold cites HRS 235-2.4(a)(3) on its page. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

…where-swap

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

A filer who can be claimed on another return is treated as having no dependents (IRC 152(b)(1); on a joint return either spouse counts) and has no personal exemption (IRC 151(d)(2)); one who is claimed gets no education credits (25A(g)(3)), student loan interest deduction (221(c)) or recovery rebate (6428(d)(2), 6428A(d)(2), 6428B(c)(2)). The model read none of these. Now the child tax credit and credit for other dependents, the under-13 child and dependent care qualifying person, exemptions_count and its RI, DE, OH, OR, WI, HI and NM readers, the recovery rebates, the education credits and the student loan interest deduction apply them symmetrically for joint returns. Georgia keeps its own counts; the HI, WI and Treasury exemption reforms follow the corrected count. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

…s a dependent - Maine: personal exemptions count each filer who may not be claimed (1040ME line 13); the dependent exemption credit, the expanded-age childless EITC and the 2021 relief payment leave out a filer who can be claimed and, where the law requires a dependent, a return on which a filer can be claimed. - Oregon: the disabled child exemption and the Oregon Kids Credit count no dependents on a return with a claimable filer (IRC 152(b)(1)); the working family and dependent care credit counts a child only as a dependent and either spouse as an incapacitated qualifying spouse. - Hawaii: a claimable filer has no regular or age exemption (HRS 235-54(a)) but keeps the disability exemption; the child and dependent care credit needs a filer who cannot be claimed (HRS 235-55.6(a)(1)). - The Oregon and Hawaii dependent-exemption reforms follow the same rules. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

- Child and dependent care: childcare expenses do not count on a return with a claimable filer unless a child under 13 still qualifies (IRC 21(b)(2)(A)(ii)). - Tuition and fees deduction: not allowed to a filer who can be claimed (IRC 222(c)(3)), so the education credit bar no longer makes such a filer eligible. - Recovery rebates: the Armed Forces exception waives the identification rule only, not the exclusion of a spouse who is another taxpayer's dependent. - Georgia: the contributed refundable credit and SB 520 reforms count the same children as ga_ctc_potential through a new ga_ctc_eligible_child. - Education credits and student loan interest read the claimed input directly, since IRC 25A(g)(3) and 221(c) turn on an actual claim. - One reference per source document; quote IRC 24(h)(4)(A) exactly. - Tests: mixed-recipient care, tuition deduction, military rebates, Georgia refund cap, and the swapped New Mexico rebate case; the property test now covers the state readers of the exemption count. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

- Fix person/tax-unit array mixing in or_ctc, the Oregon working family qualifying-individual test and hi_cdcc_eligible (they failed for more than one tax unit). - Oregon working family credit: a person-level or_wfhdc_qualifying_individual; the column no longer follows a child who is not a qualifying individual. - Hawaii child care credit: HRS 235-55.6(b)(1)(B) has no exception to IRC 152(b)(1), so a return with a claimable filer has no dependent qualifying individual; the qualifying individuals now also drive the expenses, the expense limit and the income floor. - Citation anchors: 1040ME instructions page 5, Oregon instructions page 1, HRS 235 pages 46-47. - Tests: Oregon label-free disabled spouse (one existing expectation encoded the head-only rule), column, and Hawaii dependent and expense cases; the property test adds incapacity cases and the Hawaii credit amount. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

Maine's personal exemption and relief rebate and the Oregon dependent exemption reform keep reading head_spouse_count (which follows filing status and may be supplied) unless a filer can be claimed as a dependent. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

# Conflicts: # policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/exemptions/personal/oh_personal_exemptions_eligible.yaml

#10024 now separates three facts: is claimed, can be claimed, and the would-be claimant's filing exception. - IRC 152(b)(1) gates (child tax credit, credit for other dependents, under-13 care child and its expenses, dependents in exemptions_count, ARPA dependents, Ohio dependents, the Hawaii and Wisconsin reforms) read head_or_spouse_is_dependent_elsewhere_without_filing_exception, so a filer within the Publication 501 exception keeps their dependents. - Own exemptions, recovery rebates and the tuition deduction read claimability. - Education credits and student loan interest keep reading the claimed input. - Tests: the filing exception and a filer who can be claimed but is not. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

Dependent rules and Maine's childless EITC read the claimable-and-not-within-the-filing-exception helper; own exemptions, the Maine rebate and Hawaii's claimant test read claimability. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

#10024's food/excise credit, Act 115 rebate and renters credit took claimable filers off exemptions_count themselves. exemptions_count now leaves them out (and, outside the filing exception, the return's dependents), so those credits read it as it is; the filing-exception cases were one exemption short. The renters credit also leaves out a dependent who can be claimed by another taxpayer (Schedule X counts only people who cannot be), as the food/excise credit already did. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

- Education credits: a dependent student is not eligible on a return whose filer can be claimed outside the filing exception (IRC 25A(f)(1)(A)(iii), 152(b)(1)); the filer's own eligibility still turns on an actual claim. - Recovery rebates: no credit when every filer is a dependent of another taxpayer (IRC 6428B(a)); the CARES and CAA child prerequisite is a spouse with a valid SSN, whether or not that spouse is an eligible individual. - Child and dependent care: cdcc_qualifying_childcare_expenses holds the expense rule, and the single-parent work requirement reform and California's expenses read it. - References: Georgia HB 136 page 3; one entry per recovery rebate statute; quote IRC 24(h)(4)(A) exactly in the test comment. - Tests: dependent students, the two rebate cases, the reform and California expenses, and the Hawaii, Wisconsin and Treasury reforms with a claimable filer under both labellings. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

…e-filer-or-me-hi

- Oregon working family credit: the expenses read the federal qualifying childcare, so childcare for a child who is not a qualifying individual no longer counts. - References: the Oregon instructions open at page 1 (pages 1-2); Maine's relief rebate cites P.L. 2021, c. 635, Part L-3. - Tests: the Oregon expenses under both labellings, and the Oregon and Hawaii dependent exemption reforms with a claimable filer. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

- Education credits: is_barred_from_education_credits_by_dependency holds the claimed-filer and dependent-student rules; both eligibility formulas and the reconciliation SSN reform's Lifetime Learning Credit read it, so the reform no longer turns a barred student's tuition into that credit. - Child and dependent care: childcare counts when any child under 18 is still a qualifying individual, so an incapacitated child aged 13 to 17 keeps it. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

… a claimable spouse The federal qualifying-childcare rule now keeps childcare when any child under 18 is still a qualifying individual. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

Setting meets_eitc_identification_requirements on one person made it an input for every person, so the other spouse lost their SSN too. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

ORS 315.266 gives 12 percent to a taxpayer with a dependent under three and 9 percent otherwise. A return on which a filer can be claimed as a dependent (outside the claimant filing exception) has no dependents, so it keeps the ordinary rate on its federal credit. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

MaxGhenis · 2026-10-11T12:41:34Z

Hand-off to the US + core hub

Head: f020367295
Independent review: APPROVE at f020367295 (GPT-6.1 Sol, round 5). Verdict file: ~/reviews/us-hub/claimable-filer-rules/reviews/r5/out-or-me-hi.md.
Passed locally: 56 YAML files: 434 passed, 0 failed; property test 4 passed. Also: a sweep of every YAML file in the repo that sets a dependent-elsewhere input (115 files) on a merge of all five branches, 0 failed; microsimulations for 2025 and 2026 (details in the PR body).
Note: The test wrapper for this branch's YAML run exited 1 although every one of its nine batches printed only passes (no failed or error line in the log); a later runner logs each batch's exit code and gave 0 for every NM and NY batch.
Depends on: Apply the federal rules for a filer who can be claimed as a dependent #10087 and Make rules for a filer claimed elsewhere independent of which spouse is labelled head #10024.

Pending (not mine to do):

Merge order: this stack lands after Make rules for a filer claimed elsewhere independent of which spouse is labelled head #10024 (approved at c7f969f872, on the hub's CI queue), then Apply the federal rules for a filer who can be claimed as a dependent #10087 (federal), then the four state PRs. CI does not run on PRs whose base is not main, so each needs a CI run after it is retargeted to main and marked ready.
Readings for Max are listed in the PR body under "Readings for Max" for the hub to queue (none queued by me).
Axiom parity: the axiom: line marks each provision needed (draft, held for Max); filing the eleven drafted rulespec-us issues is decision d1341 (drafts in ~/reviews/us-hub/claimable-filer-rules/axiom/drafts/).

Follow-ups: listed in #10087 under "Follow-ups"; the hub holds the regional state PRs stacked on the federal branch.

Session local_0143a3e8-4ab1-4492-8aab-9140b74e67e5 is closing; the hub owns this PR from here.

MaxGhenis · 2026-10-16T19:56:32Z

US + core hub merge audit, us#10089 at 8b06234f107773d4d25235be4b38770158fc7afe (squash): Apply Oregon, Maine and Hawaii rules for a filer who can be claimed as a dependent.

Review: GPT-6.1 Sol merge review (Subfleet 20261016-071113-hub-us10089-review-mainmerge, reviews-gen/us-10089/review-mainmerge.md) APPROVED this exact head 8b06234 with no findings and METHODOLOGY_CHOICE: no; the 41-file diff matches the round-5 OR-ME-HI approval at f020367. Max confirmed the stack's readings in d1349.
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 (hub full-file microsimulation, merge base 03f4434e51 against this head, in the description): 2025: no record changes in the measured outputs | 2026: no record changes in the measured outputs.
Order: Claimable-filer stack state PR; Apply the federal rules for a filer who can be claimed as a dependent #10087, Apply New Mexico's rules for a filer who can be claimed as a dependent #10088 and Apply New York's rules for a filer who can be claimed as a dependent #10090 have merged.
Axiom: us-or/statutes/316/099 queued (OR1: [pe-parity] OR1: Oregon claimability gates, lawful EITC rates and recipient-attributed WFHDC expenses TheAxiomFoundation/rulespec-us#1690) | us-or/statutes/315/273 queued (OR1: [pe-parity] OR1: Oregon claimability gates, lawful EITC rates and recipient-attributed WFHDC expenses TheAxiomFoundation/rulespec-us#1690) | us-or/statutes/315/264 queued (OR1: [pe-parity] OR1: Oregon claimability gates, lawful EITC rates and recipient-attributed WFHDC expenses TheAxiomFoundation/rulespec-us#1690) | us-or/statutes/315/266 queued (OR1: [pe-parity] OR1: Oregon claimability gates, lawful EITC rates and recipient-attributed WFHDC expenses TheAxiomFoundation/rulespec-us#1690) | us-me/statutes/36/5126-A queued (ME1: [pe-parity] ME1: Maine mixed-spouse claimability companions and lawful-child property-fairness cap TheAxiomFoundation/rulespec-us#1686) | us-me/statutes/36/5219-SS queued (ME1: [pe-parity] ME1: Maine mixed-spouse claimability companions and lawful-child property-fairness cap TheAxiomFoundation/rulespec-us#1686) | us-me/statutes/36/5219-S queued (ME1: [pe-parity] ME1: Maine mixed-spouse claimability companions and lawful-child property-fairness cap TheAxiomFoundation/rulespec-us#1686) | P.L. 2021 c. 635 Part L-3 n/a: historical one-time payment, no Axiom module found, retained outside these drafts | us-me/statutes/36/5219-KK queued (ME1: [pe-parity] ME1: Maine mixed-spouse claimability companions and lawful-child property-fairness cap TheAxiomFoundation/rulespec-us#1686) | us-hi/statutes/235-54(a),(c) queued (HI1: [pe-parity] HI1: Hawaii lawful care recipients and Act115 qualified-person refund TheAxiomFoundation/rulespec-us#1685) | us-hi/statutes/235-55/6 queued (HI1: [pe-parity] HI1: Hawaii lawful care recipients and Act115 qualified-person refund TheAxiomFoundation/rulespec-us#1685) | Hawaii mixed-spouse disability amount not filed: official sources conflict, see [pe-parity] HI1: Hawaii lawful care recipients and Act115 qualified-person refund TheAxiomFoundation/rulespec-us#1685

MaxGhenis and others added 30 commits October 8, 2026 11:03

Allow a cent of rounding in the Hawaii self-employed joint pair

e838623

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

Merge remote-tracking branch 'upstream/main' into head-dependent-else…

527d47f

…where-swap

Merge the Hawaii deductions references after syncing main

436805e

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

Merge commit '4597c55a86' into claimable-filer-or-me-hi

f6d174e

Separate dependency facts and fix Hawaii qualified-person counts

e4b8f36

Clarify claimability outside the current tax unit

c7f969f

Merge commit 'c7f969f872' into claimable-filer-federal

4c8ed81

# Conflicts: # policyengine_us/tests/policy/baseline/gov/states/oh/tax/income/exemptions/personal/oh_personal_exemptions_eligible.yaml

Merge commit '3f8870261c' into claimable-filer-or-me-hi

1ee427c

Merge commit 'b2771d2f15' into claimable-filer-or-me-hi

a25cbc9

Merge commit '163fcd4cfa98345d5ec0c358d2d35c8516789334' into claimabl…

e56bc8b

…e-filer-or-me-hi

Merge commit '3d0864f778' into claimable-filer-or-me-hi

f4224c7

Test Oregon's expenses for an incapacitated teenager on a return with…

a1d0de7

… a claimable spouse The federal qualifying-childcare rule now keeps childcare when any child under 18 is still a qualifying individual. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

Give the spouse without an SSN a card type in the recovery rebate test

35a2cbc

Setting meets_eitc_identification_requirements on one person made it an input for every person, so the other spouse lost their SSN too. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

Merge commit '35a2cbcbb9' into claimable-filer-or-me-hi

f3ce000

Base automatically changed from claimable-filer-federal to main October 16, 2026 06:10

Merge main after federal claimable-filer squash merge (#10089)

8b06234

MaxGhenis closed this Oct 16, 2026

MaxGhenis reopened this Oct 16, 2026

MaxGhenis marked this pull request as ready for review October 16, 2026 18:09

MaxGhenis merged commit 198e394 into main Oct 16, 2026
41 checks passed

MaxGhenis deleted the claimable-filer-or-me-hi branch October 16, 2026 19:56

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Apply Oregon, Maine and Hawaii rules for a filer who can be claimed as a dependent - #10089

Apply Oregon, Maine and Hawaii rules for a filer who can be claimed as a dependent#10089
MaxGhenis merged 31 commits into
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MaxGhenis commented Oct 11, 2026 •

edited

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MaxGhenis commented Oct 16, 2026

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MaxGhenis commented Oct 11, 2026 • edited Loading Uh oh! There was an error while loading. Please reload this page.

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Summary

Readings for Max (queue via the US + core hub)

Known limits (follow-ups)

Invariants

Tests

Hub microsimulation impact (current head)

Microsimulation impact

Axiom parity

Merge with main after #10087

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MaxGhenis commented Oct 11, 2026

Hand-off to the US + core hub

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MaxGhenis commented Oct 16, 2026

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MaxGhenis commented Oct 11, 2026 •

edited

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