MaxGhenis · Oct 24, 2026 · Oct 24, 2026 · Oct 24, 2026
diff --git a/changelog.d/source-conflict-register-markers.changed.md b/changelog.d/source-conflict-register-markers.changed.md
@@ -0,0 +1 @@
+Mark the deciding lines of nine source conflicts now in the register shared with Axiom, vendor the register at its newer rulespec-us commit, and drop the twelve newly registered conflicts from the candidates list.
diff --git a/policyengine_us/parameters/gov/states/co/ssa/oap/income/sources/unearned.yaml b/policyengine_us/parameters/gov/states/co/ssa/oap/income/sources/unearned.yaml
@@ -1,6 +1,7 @@
 description: Colorado counts these income sources as gross unearned income for the Old Age Pension, before disregards.
 
 values:
+  # Source conflict us-co:oap-interest-and-dividends
   # 3.520.785(B) lists countable unearned income. 3.520.786 exempts the
   # unearned income SSA excludes (K), which includes interest and dividends
   # on countable resources (20 CFR 416.1124(c)(22)), and child support

diff --git a/policyengine_us/tests/code_health/test_source_conflicts.py b/policyengine_us/tests/code_health/test_source_conflicts.py
@@ -149,7 +149,6 @@
     "policyengine_us/parameters/gov/usda/snap/eligibility/waiting_period/subject_immigration_statuses.yaml": 1,
     "policyengine_us/reforms/states/az/dependent_credit/az_dependent_credit_reform.py": 1,
     "policyengine_us/reforms/states/mn/walz/mn_walz_hf1938.py": 1,
-    "policyengine_us/variables/gov/irs/income/taxable_income/deductions/qualified_business_income_deduction/section_199a_net_capital_gain.py": 2,
     "policyengine_us/variables/gov/local/ca/cc/ga/ca_cc_general_assistance_maximum_grant.py": 1,
     "policyengine_us/variables/gov/local/ca/cc/ga/eligibility/ca_cc_general_assistance_eligible.py": 1,
     "policyengine_us/variables/gov/local/tax/sales/local_sales_tax.py": 1,
@@ -163,7 +162,6 @@
     "policyengine_us/variables/gov/states/ks/tax/income/deductions/ks_itemized_deductions.py": 1,
     "policyengine_us/variables/gov/states/ky/dcbs/liheap/ky_liheap.py": 1,
     "policyengine_us/variables/gov/states/mn/dcyf/mfip/income/earned/mn_mfip_dependent_care_deduction.py": 1,
-    "policyengine_us/variables/gov/states/mn/dhs/msa/payment/mn_msa_guardian_fee.py": 1,
     "policyengine_us/variables/gov/states/mn/tax/income/deductions/mn_itemized_deductions.py": 1,
     "policyengine_us/variables/gov/states/mn/tax/income/subtractions/mn_k12_education_subtraction.py": 1,
     "policyengine_us/variables/gov/states/mo/dese/ccs/eligibility/mo_ccs_income_eligible.py": 1,

diff --git a/policyengine_us/variables/gov/irs/credits/cdcc/min_head_spouse_earned.py b/policyengine_us/variables/gov/irs/credits/cdcc/min_head_spouse_earned.py
@@ -44,4 +44,5 @@ def formula(tax_unit, period, parameters):
         )
         joint_earnings = max_(no_deem, max_(deem_head, deem_spouse))
 
+        # Source conflict us:dependent-care-exclusion-separate-filer-income
         return where(is_joint, joint_earnings, head_earnings)
diff --git a/...le_income/deductions/qualified_business_income_deduction/section_199a_net_capital_gain.py b/...le_income/deductions/qualified_business_income_deduction/section_199a_net_capital_gain.py
@@ -46,6 +46,7 @@ class section_199a_net_capital_gain(Variable):
     ]
 
     def formula(tax_unit, period, parameters):
+        # Source conflict us:qbid-net-capital-gain-investment-election
         # Treas. Reg. 1.199A-1(b)(3): "net capital gain as defined in section
         # 1222(11) plus any qualified dividend income (as defined in section
         # 1(h)(11)(B))". Neither part is reduced by a Form 4952 line 4g

diff --git a/policyengine_us/variables/gov/irs/tax/federal_income/niit_magi.py b/policyengine_us/variables/gov/irs/tax/federal_income/niit_magi.py
@@ -28,6 +28,7 @@ class niit_magi(Variable):
     def formula(tax_unit, period, parameters):
         person = tax_unit.members
         not_dependent = ~person("is_tax_unit_dependent", period)
+        # Source conflict us:niit-magi-trust-code-h-adjustment
         estate_magi_adjustment = tax_unit.sum(
             not_dependent * person("estate_income_niit_magi_adjustment", period)
         )

diff --git a/policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.py b/policyengine_us/variables/gov/states/hi/tax/income/credits/cdcc/hi_cdcc_eligible.py
@@ -14,6 +14,7 @@ class hi_cdcc_eligible(Variable):
     )
 
     def formula(tax_unit, period, parameters):
+        # Source conflict us-hi:care-credit-claimable-unclaimed-filer
         # 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".
         # On a joint return a spouse who cannot be claimed may claim it for

diff --git a/...riables/gov/states/md/tax/income/credits/poverty_line/md_poverty_line_credit_potential.py b/...riables/gov/states/md/tax/income/credits/poverty_line/md_poverty_line_credit_potential.py
@@ -34,6 +34,7 @@ def formula(tax_unit, period, parameters):
         # (2)    an amount equal to 5% of the eligible low income taxpayer’s
         # earned income, as defined under § 32(c)(2) of the Internal Revenue
         # Code.
+        # Source conflict us-md:poverty-credit-earned-income-losses
         # § 32(c)(2) earned income "is reduced by any net loss in earnings
         # from self-employment" (26 CFR 1.32-2(c)(2)), so it can be zero or
         # less. eitc_earned_income floors it at zero: a credit the taxpayer

diff --git a/policyengine_us/variables/gov/states/mn/dhs/msa/payment/mn_msa_guardian_fee.py b/policyengine_us/variables/gov/states/mn/dhs/msa/payment/mn_msa_guardian_fee.py
@@ -14,6 +14,7 @@ class mn_msa_guardian_fee(Variable):
     )
 
     def formula(person, period, parameters):
+        # Source conflict us-mn:msa-guardian-fee-cap
         # Per Minn. Stat. § 256D.44 Subd. 5(d) and CM 0023.15, the fee
         # shall not exceed five percent of the assistance unit's gross
         # monthly income up to a maximum of $100 per month. Per CM 0017,

diff --git a/..._us/variables/gov/states/ny/tax/income/taxable_income/deductions/ny_standard_deduction.py b/..._us/variables/gov/states/ny/tax/income/taxable_income/deductions/ny_standard_deduction.py
@@ -20,6 +20,7 @@ def formula(tax_unit, period, parameters):
         filing_status = tax_unit("filing_status", period)
         single = filing_status == filing_status.possible_values.SINGLE
         dependent_elsewhere = tax_unit("head_or_spouse_is_dependent_elsewhere", period)
+        # Source conflict us-ny:dependent-standard-deduction-filing-status
         return where(
             single & dependent_elsewhere,
             p.dependent_elsewhere,

diff --git a/...e/subtractions/senior_citizen_disability/wv_senior_citizen_disability_deduction_person.py b/...e/subtractions/senior_citizen_disability/wv_senior_citizen_disability_deduction_person.py
@@ -21,6 +21,7 @@ def formula(person, period, parameters):
         ).gov.states.wv.tax.income.subtractions.senior_citizen_disability_deduction
 
         agi_person = person("adjusted_gross_income_person", period)
+        # Source conflict us-wv:senior-disability-modification-income-base
         # Box (c) excludes the person's own amounts on lines 35-46 before
         # applying the cap, including income already deducted on line 39.
         excluded_amounts = add(person, period, p.excluded_income_sources)
Original file line number	Diff line number	Diff line change
		@@ -0,0 +1 @@
		Mark the deciding lines of nine source conflicts now in the register shared with Axiom, vendor the register at its newer rulespec-us commit, and drop the twelve newly registered conflicts from the candidates list.