[MaxGhenis]

Brings the Indiana to Montana entries in source_conflicts/candidates.yaml up to date with the code on main, and adds candidates for conflicts the merged code's own comments record. One of three PRs splitting this refresh by state; the follow-up promised in #10349.

Why. #10287 wrote these candidates while their implementing PRs were still open, so each said code: [] or "Code not yet on main". A PR each one names has since merged: #7887, #8902, #8942, #8982, #9180, #9213, #9214, #9218, #9240, #9250, #9267, #9297, #9379, #9380, #9671, #9746, #9791, #9796, #9900, #9903, #9915, #9945, #10024, #10279.

Refreshed candidates (28). Each now lists the tracked files that decide it under pe_us.code. Its note says which source that code follows, as read on main, and quotes nothing the code does not show. pe_us.follows stays unknown wherever the readings begin "No statute supplied".

Candidate	Code	What the code follows
us-in:eitc-current-versus-frozen-federal-base	in_eitc.py, in_eitc_eligible.py	PE-US follows Schedule IN-EIC: under static conformity in_eitc multiplies the current-year federal credit by the match rate, and its comment argues the post-2023 federal changes are inflation indexing only. in_eitc_eligible tests the frozen snapshot, January 1, 2023 through 2025 and January 1, 2026 from 2026 (conflicting-source)
us-in:rcap-unlicensed-facility-per-diem	unlicensed.yaml, in_ssp_rcap.py	PE-US uses $37 from July 1, 2008 and $27 before, citing 455 IAC 1-3-3 and the September 2017 FSSA RCAP Provider Guide (unknown)
us-ks:medicaid-parent-dependent-child-age	age_limit.yaml, student_option.yaml, is_parent_for_medicaid_nfc.py	PE-US follows the manual: Kansas's age limit is 19 from 2014 and its student option is off, and the age-limit comment records the S25 student-option election (unknown)
us-ks:snap-crop-share-farm-rent-classification	snap_farm_rent_income.py, unearned.yaml	PE-US follows the federal regulation in every state, Kansas included: Form 4835 farm rent of a landowner who does not materially participate counts as unearned income, with losses floored at zero (unknown)
us-ky:ktap-payment-maximum-2025	payment_maximum.yaml, ky_ktap_payment_maximum.py	PE-US follows the manual from November 1, 2025 ($242 to $627 for sizes 1 through 7 or more), and the parameter's comment records that 921 KAR 2:016 still shows the 2023 schedule (unknown)
us-la:cpi-u-indexing-method	amount.yaml, cap.yaml, uprating_extensions.py	PE-US follows the bulletin's gap-fill: 2026 uses RIB 26-019's amounts, and later years apply BLS's December-over-December CPI-U change rounded to one decimal and double the rounded single deduction for joint, head of household and surviving spouse filers (gap-fill)
us-ma:circuit-breaker-snap-income	disallowed_deductions.yaml, ma_scb_total_income.py	PE-US follows the statute's item 2: SNAP and WIC are left out of the add-backs, and the list's comment records DOR's contrary guidance (statute)
us-ma:connectorcare-income-bands-2026	fpl_floor.yaml, fpl_limit.yaml, ma_connector_care_eligible.py	PE-US follows the Overview for 2026: income must be from 100% to 400% FPL, and the floor's and limit's comments record the regulation's Plan Type 1 and 3D bands, which are left unmodelled (unknown)
us-md:meap-garrett-oil-level-four	md_meap.py, garrett_multiplier.yaml	PE-US follows the plan's multiplier: Garrett County pays 1.1 times the statewide amount, rounded half up, so oil Level 4 is $1,078, and the documentation records the FY27 table's $1,210 in that one cell (unknown)
us-md:meap-interest-dividends	unearned.yaml, md_meap_countable_income.py	PE-US follows COMAR and the manual: interest and dividends are countable unearned income, and the documentation records that the plan leaves them unchecked (unknown)
us-md:meap-lump-sums-americorps	md_meap_countable_income.py, unearned.yaml	PE-US follows COMAR: nonrecurring lump sums and AmeriCorps/VISTA payments are not countable, and the documentation says the manual and plan count them (unknown)
us-md:meap-nonqualified-child-household-size	md_meap_household_size.py	PE-US follows the manual: children under 18 count in household size whatever their immigration status, while ineligible adults do not (unknown)
us-md:meap-strike-pay	unearned.yaml, md_meap_countable_income.py	PE-US follows COMAR: strike_benefits count, assumed not employee-funded, and the documentation records that manual Attachment B excludes funds without employee contributions (unknown)
us-md:premium-assistance-200-fpl-endpoint	final.yaml, initial.yaml, md_premium_assistance_target_contribution_percentage.py	PE-US follows the Board design and the MIA exhibit: the 150-200% band ends, and the 200-250% band starts, at 2.00%, and the comment records that the briefing prints 1.00% at that boundary twice (unknown)
us-me:property-tax-credit-unknown-utilities	me_property_tax_fairness_credit_utilities_in_rent_amount.py, me_property_tax_fairness_credit_countable_rent.py, utilities_share_of_rent.yaml	PE-US fills the gap with the form's estimate: when rent includes utilities of unknown cost it subtracts 15% of rent, from 2014, and the rate's comment says the statute has no unknown-amount estimate (gap-fill)
us-me:sales-tax-fairness-credit-mixed-joint-return	me_sales_tax_fairness_credit_eligible.py	PE-US follows the schedule's reading: a joint return qualifies unless every filer can be claimed, and the comment says neither 5213-A(6)(C) nor subsection 2 settles the mixed case (gap-fill)
us-me:tanf-incapacitated-adult-care-deduction	me_tanf_child_care_deduction.py	PE-US follows the rule: the deduction also covers each incapacitated adult needing care, at the $175 tier (conflicting-source)
us-mi:household-resources-dependent-amounts	mi_household_resources.py, household_resources_all_members.yaml	Partly changed by #9796: PE-US now counts only the claimant's and spouse's own income, as the statute does, except the sources on MI-1040CR lines 21, 22 and 27 (Social Security, SSI, railroad benefits, child support, TANF and general assistance), which it counts for every member as amounts received for others, as the form does (conflicting-source)
us-mo:medicaid-published-dollar-limit-rounding	medicaid_income_level.py, medicaid_optional_senior_or_disabled_income_limit.py, mo_mhf_parent_income_limit.py	PE-US fills the gap with the manual's convention: medicaid_income_eligible rounds each monthly MAGI Medicaid and CHIP limit up to the next whole dollar and admits income at or below it, in every state as an approximation (gap-fill)
us-mo:property-tax-credit-rounding	mo_property_tax_credit.py	PE-US follows the DOR charts: the formula reproduces the published charts, which its comment says round the credit down and the phase-out up, although the statute says the nearest whole dollar (conflicting-source)
us-mo:snap-student-child-care-claim-cap	per_household.yaml, meets_snap_parent_exception.py	PE-US applies Missouri's one-adult-per-household cap from 2025, a start date the parameter's comment calls a modeling choice, and keeps the uncapped federal reading in other states (gap-fill)
us-mo:wftc-investment-income-boundary	mo_wftc_eligible.py, investment_income_limit.yaml	PE-US follows the statute in every year: investment income equal to the limit keeps eligibility, and the comment records the 2023 form's "equal to or greater than" wording and says the 2024 and 2025 forms use "greater than" (statute)
us-ms:liheap-110-percent-poverty-floor	ms_liheap_eligible.py, fpg_floor.yaml, fpg_year_lag.yaml	Changed by #10279: PE-US now follows the statute (**conflicting-source → statute**)
us-mt:elderly-credit-homestead-costs	mt_elderly_homeowner_or_renter_credit_property_tax_billed.py, mt_elderly_homeowner_or_renter_credit_gross_rent.py, mt_elderly_homeowner_or_renter_credit_pre_one_claimant.py	PE-US follows the form: the claimant counts the property tax billed to their own tax unit and the rent it paid; only when no one in the tax unit is billed does the household's property tax count, as rent (conflicting-source)
us-mt:elderly-credit-nonloss-agi-adjustments	mt_elderly_homeowner_or_renter_credit_gross_household_income.py, gross_income_sources.yaml	PE-US follows the statute: gross household income starts from each member's federal AGI, which keeps the non-loss adjustments, and adds back only the business and capital losses (statute)
us-mt:elderly-credit-refundable-credit-timing	mt_elderly_homeowner_or_renter_credit_federal_refundable_credits.py, mt_elderly_homeowner_or_renter_credit_received.py, gross_income_sources.yaml	PE-US uses the current return's federal and other Montana refundable credits as a proxy for credits received, while the elderly credit itself enters as an input for the amount received during the year (unknown)
us-mt:elderly-credit-rent-free-occupants	mt_elderly_homeowner_or_renter_credit_gross_rent.py, mt_elderly_homeowner_or_renter_credit_property_tax_billed.py	PE-US follows the regulation and instructions: when no one in the claimant's tax unit is billed property tax, the household's property tax counts as rent, taking the larger of that and rent paid, so a rent-free occupant can qualify (conflicting-source)
us-mt:medical-floor-agi-base	mt_medical_expense_deduction_joint.py, state_specific_deduction_applies.yaml, mt_standard_deduction_joint.py	PE-US fills the gap with the form: through 2023 the joint medical floor applies to the return's pooled Montana AGI (Itemized Deductions Schedule line 1b), and from 2024 the federal floor on federal AGI applies; the joint standard deduction also uses pooled Montana AGI (gap-fill)

Changed since the old note.

• us-mi:household-resources-dependent-amounts: partial: dependents' own income other than lines 21, 22 and 27 now follows the statute. Partly changed by Count only the claimant and spouse in Michigan household resources (MI-1040CR lines 14-27, 30 and 31) #9796: PE-US now counts only the claimant's and spouse's own income, as the statute does, except the sources on MI-1040CR lines 21, 22 and 27 (Social Security, SSI, railroad benefits, child support, TANF and general assistance), which it counts for every member as amounts received for others, as the form does.
• us-ms:liheap-110-percent-poverty-floor: conflicting-source -> statute. Changed by Apply the federal 110% poverty floor to state LIHEAP programs (DC, MA, MS, NJ, OR) #10279: PE-US now follows the statute.

Other field changes.

• us-in:rcap-unlicensed-facility-per-diem named Add California's 2026 SSI/SSP payment standards #9709, which changed only California's standards. The Indiana RCAP code came from Implement Indiana State Supplementary Payment (SSP) #7887, so prs now names it.
• us-in:rcap-unlicensed-facility-per-diem: filled source 2 URL from the code's own reference for the same provision.
• us-ky:ktap-payment-maximum-2025: filled source 1 URL from the code's own reference for the same provision.
• us-me:tanf-incapacitated-adult-care-deduction: filled source 1 URL, source 1 citation from the code's own reference for the same provision.

New candidates (2). The merged code records each conflict in its comments; none had a candidate or a register entry.

• us-ky:ktap-payment-scale-household-size (unknown). Is Kentucky's K-TAP maximum payment scale indexed by the number of eligible persons, as the operations manual says, or by the number of children, as the KY FACES web app labels it? PE-US follows the manual: the scale is keyed to assistance unit size, and the parameter's comment records the web app's Number of Children label (payment_maximum.yaml, ky_ktap_payment_maximum.py).
• us-md:meap-income-limit-plan-percentages (unknown). Do Maryland MEAP's FY2026 income limits for sizes 1-10 follow the published annual 200% FPG amounts or the state plan's equivalent SMI percentages and additional-member line? PE-US follows the published 200% FPG amounts for sizes 1-10 and uses 60% SMI from size 11, and the documentation records the plan's truncated percentages and inconsistent additional-member line (md_meap_income_limit.py, fpg_rate.yaml, smi_min_size.yaml).
  follows left unknown beyond the "No statute supplied" convention. These readings name no statute or leave the statutory question open, so statute, conflicting-source and gap-fill would each assert a legal reading the code does not make: us-in:rcap-unlicensed-facility-per-diem (no source is a statute); us-ks:medicaid-parent-dependent-child-age (no source is a statute); us-ks:snap-crop-share-farm-rent-classification (no source is a statute); us-ky:ktap-payment-maximum-2025 (no source is a statute); us-ma:connectorcare-income-bands-2026 (no source is a statute); us-md:meap-garrett-oil-level-four (no source is a statute); us-md:meap-interest-dividends (no source is a statute); us-md:meap-lump-sums-americorps (no source is a statute); us-md:meap-nonqualified-child-household-size (no source is a statute); us-md:meap-strike-pay (no source is a statute); us-md:premium-assistance-200-fpl-endpoint (no source is a statute); us-mt:elderly-credit-refundable-credit-timing (no source is a statute).

Verification.

• policyengine_us/tests/code_health/test_source_conflicts.py: 103 passed. I ran a copy outside the package, so pytest doesn't import policyengine_us.
• Every other entry is byte-identical. Each changed entry was re-dumped with the PyYAML settings the file was written with (width 110), and a parsed comparison against main shows only pe_us.code, note and the fields listed above changed.
• Ids stay sorted and unique, and every code path is a file git tracks.
• The three PRs touch disjoint entries; merged together they apply cleanly and give the same file as applying every change at once.

Not in this PR. The nine Florida and South Dakota LIHEAP candidates are in #10349. Candidates whose pull requests are still open keep code: []. The other two parts of this refresh are #10350 and #10352.

axiom: n/a: source-conflict backlog metadata only; no model change

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