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Add six JCX-48-24 individual tax-expenditure lines (populace#514 anchors)#118

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MaxGhenis merged 3 commits into
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jct48-ald-cdcc-lines
Jul 23, 2026
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Add six JCX-48-24 individual tax-expenditure lines (populace#514 anchors)#118
MaxGhenis merged 3 commits into
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jct48-ald-cdcc-lines

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Extends jct-tax-expenditures-2024 from five to eleven curated lines for the populace#514 target references, each extracted from the pinned JCX-48-24 PDF (FY2024 individuals column — the incumbent convention, cross-checked: the SALT row's 21.7B matches the existing package value and the live Build O target).

line value concept note
self_employed_health_insurance_deduction $8.4B JCT line includes LTC premiums
health_savings_account_deduction $12.2B fn 14: cafeteria-plan overlap with other lines
student_loan_interest_deduction $2.4B clean
self_employed_pension_contribution_deduction $16.6B Keogh line is a NET EXCLUSION (contributions + inside buildup) — broad-fit anchor only
traditional_ira_deduction $16.0B same net-exclusion caveat
cdcc_and_employer_child_care_exclusion $5.6B JCT publishes the credit COMBINED with the employer-care exclusion (fn 11 incl. DCFSA) — deliberately not named as clean CDCC; populace#514's proposed child_and_dependent_care_credit mapping should re-point to this id with the combined-concept note

Verification: suite build valid (--year 2024), agent acceptance 12/12, 11 consumer facts with exact record ids verified; the package-shape test updated (30→60 cells, 5→11 facts/records/consumer rows, expected-values map extended). Full battery rerunning locally + CI is the gate. Facts ride feed v9.4 (populace owner session).

🤖 Generated with Claude Code

MaxGhenis and others added 3 commits July 23, 2026 16:04
…ors)

Extends jct-tax-expenditures-2024 from five to eleven curated lines,
each extracted from the pinned JCX-48-24 PDF (FY2024 individuals
column, the same convention as the incumbent five - SALT 21.7B
cross-checked against the existing row and the live O-1 target):

- self_employed_health_insurance_deduction 8.4B (line includes LTC
  premiums; noted)
- health_savings_account_deduction 12.2B (footnote 14 cafeteria-plan
  overlap; noted)
- student_loan_interest_deduction 2.4B
- self_employed_pension_contribution_deduction 16.6B (Keogh line is a
  NET EXCLUSION incl. inside buildup - broad-fit anchor only; noted)
- traditional_ira_deduction 16.0B (same net-exclusion caveat; noted)
- cdcc_and_employer_child_care_exclusion 5.6B (JCT publishes the
  credit COMBINED with the employer-care exclusion incl. DCFSA per
  footnote 11 - deliberately NOT named as clean CDCC; populace#514's
  proposed child_and_dependent_care_credit mapping needs this flag)

Suite build valid; agent acceptance 12/12; 11 consumer facts with the
new source_record_ids verified. Facts ride the next feed cut (v9.4,
populace owner session).

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
@MaxGhenis
MaxGhenis force-pushed the jct48-ald-cdcc-lines branch from 7e682d8 to c9ace4d Compare July 23, 2026 20:49
@MaxGhenis
MaxGhenis merged commit 0575510 into main Jul 23, 2026
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