Carry Schedule E line 32 and its passive subset on the US PUF donor

docs/spec-engine.md

@@ -32,7 +32,8 @@ Review provenance:
     machine-decidable.
 - v2 factual errors corrected here: `puf_tax_itemization` is **five**
   batches / **37** targets (19 bounded groups / 70 targets across the
-  registry), not 4/32; `wic` and `social_security` are not contract
+  registry), not 4/32 (counts as of this ruling; #1239 later added the
+  passive partnership/S-corp leaf, making them 38 and 71); `wic` and `social_security` are not contract
   programs; `takes_up_eitc`/`takes_up_dc_ptc` break the suffix naming
   rule (column mapping must come from an engine ABI projection).
 
@@ -336,7 +337,8 @@ ownership matrix**). The v3 contract:
 
 **The frozen split ledger, corrected**: at the flip, the entire current
 ordered split structure — **19 bounded groups / 70 targets overall;
-five batches / 37 targets for `puf_tax_itemization`** — is declared
+five batches / 37 targets for `puf_tax_itemization`** (71 and 38 since
+#1239) — is declared
 explicitly with a reason per split, compiled back against both greedy
 splitter implementations and every literal batch-name consumer
 (ownership constants included), after which the two splitters and

packages/microcosm-build/src/microcosm/build/spec_engine/field_usage.py

@@ -26,9 +26,9 @@
 )
 from .schemas import load_schema_registry
 
-EXPECTED_AUTHORED_FIELD_COUNT = 32_454
-EXPECTED_RESOLVED_BINDING_FIELD_COUNT = 9781
-EXPECTED_CONFIGURATION_FIELD_COUNT = 42235
+EXPECTED_AUTHORED_FIELD_COUNT = 32_506
+EXPECTED_RESOLVED_BINDING_FIELD_COUNT = 9_781
+EXPECTED_CONFIGURATION_FIELD_COUNT = 42_287
 
 
 class FieldUsageError(AssertionError):
@@ -341,8 +341,8 @@ def _path_inventory(rows: Sequence[tuple[str, object]]) -> tuple[int, str]:
 # wildcard broadening a source diff rather than an automatically accepted field.
 _PINS: dict[str, tuple[int, str]] = {
     "battery": (
-        797,
-        "55c2c0cd2d652216ed35f2d2667f52fe00229eb4336507bef9758397a1e24a17",
+        802,
+        "eaf3cc45daebdba940e20e7bf2c995e7fc0bd5219935a963e7fca60c87111409",
     ),
     "bundle_country": (
         1,
@@ -361,12 +361,12 @@ def _path_inventory(rows: Sequence[tuple[str, object]]) -> tuple[int, str]:
         "36564747627fb0058bb99e8e8c4397e41d8ecc472a20c49d4b6d7df1003a80ec",
     ),
     "calibration": (
-        315,
-        "13227bf16227b7027c6ccd1220bf2b451b6c8be2b17dbe63b0c5500dc32433a2",
+        316,
+        "0212e52e2bf1e5996fe6b4785b2d74f2fb5680ec38b258c6ad4dbeadbd181a1b",
     ),
     "catalog_columns": (
-        1_673,
-        "a983c0d68e980a31bd1ad41e7ef3c0cb3db9a7ee4d73454ae46f81eb6d1bb427",
+        1_683,
+        "e43651deeb21fd914443862e0c8689c2a0c86631a00e2a7dcf5ddb3b03dd1370",
     ),
     "catalog_metadata_waivers": (
         5,
@@ -401,8 +401,8 @@ def _path_inventory(rows: Sequence[tuple[str, object]]) -> tuple[int, str]:
         "bdf40812604e7cd35d68093fe14b7cd1371cb8ab8658fd6002b254610b062781",
     ),
     "imputation_family_execution": (
-        1_769,
-        "cd395f41c1cc425c734dc344607de043f3506b4ec2e727a29130fc4304f351e3",
+        1_781,
+        "0e8e14ad18161ef4b871ad5f2cfbb924bb39a80c334ecdc05336a8eae6731451",
     ),
     "imputation_gap_fill_schedule": (
         5,
@@ -421,12 +421,12 @@ def _path_inventory(rows: Sequence[tuple[str, object]]) -> tuple[int, str]:
         "e1dd7dc5123ab0f39d08ea4939d98dd09a6fdb8e7449a7ca3125fb1ddbd5b4e9",
     ),
     "imputation_producer_graph": (
-        24_488,
-        "6382a3ed07016414c31462b8bedb24590d92b792405a89c927d85fa1bd2a8347",
+        24_504,
+        "342cad7ff55198088d9d4dc4d57fe5601f7ded6081d64379109a72917e57f682",
     ),
     "imputation_transfer_execution": (
-        103,
-        "61c8d58b8389386f266eada72ef7565acac1ed37fb08326e151874e72cea5ca5",
+        110,
+        "4e1cdee017270e10a123df1e37be3d7c3a88056684c09eace90bd102c7d9ec83",
     ),
     "imputation_waiver_records": (
         70,
@@ -485,8 +485,8 @@ def _path_inventory(rows: Sequence[tuple[str, object]]) -> tuple[int, str]:
         "d6782c5de5bbed1bdc6bf653c4a6d4aadcad4ccc72d35e1092e130fcb04680a3",
     ),
     "source_stages": (
-        1_757,
-        "29c137db9d9e522c4280fbad42a3d3528411453853d2c7c5d1d347662e7b2076",
+        1758,
+        "baf946a13c027d9e26f786d4ee6b4ba442ead281304896a7d822d53a24e1c9f5",
     ),
     "spine_assembly_household_mass_shares": (
         2,

packages/microcosm-build/src/microcosm/build/spec_engine/inventory_coverage.py

@@ -348,17 +348,19 @@
 EXPECTED_HASHES = {
     "acs_group_predictors": "a927bb7ecf3e84f54c93583ab79318654514ac546aefafba67da5285615fbd60",
     "acs_person_predictors": "878c788a6f037d7aca12b3586ea034eff04f3034ffa11935a736493042551f25",
-    "authority": "9d4a9672a0f03039b1fe874b9fe21ed575be0d29f14afc396d03cdf5c809bdd2",
+    "authority": "3b6f534db79be588396d6543a8368c6251d41ae25139153ade01bdb36ac7b1a2",
     "early_families": "4aa9f736fd76e83955477ad1667e58f48f264783f05bdc7f0102cd32d61323bd",
-    "full_checkpoint": "c88b0d7fce767e7415c10bfd003b6eb0508244775605a5adf27a430299ffbb4e",
+    "full_checkpoint": "42a6073c6d6661321ec943536bc8fe2c9c0dd7e1507a7f238949844eed6df5c8",
     "gap_fill_schedule": "1c31f9868f7884347cc19cf1ff65da43f950b9114941a715bab168246db414a7",
-    "graph_nodes": "40cd51ffdfe2e9d9d08d48c08e8ded9de1e4b134783bab05c4abc6ad5c72ca1e",
+    "graph_nodes": "5e5c89a0d5e00f759566b5bb025efd46f179e11faf7de4ff663ed2488c5a669b",
     "geography_assignment": "44e7f5f6cd7ceeef85d532c3d46306d03de4f4ee811376e6d29920742746b65c",
-    "late_families": "d91f9ff0eb52f43e7b6eed3d5c58c37abe1620c3a11021da15dae9c10e16d382",
-    "late_resource_semantics": "6634f7512bee554e291b635860e0efdb90b38647099be43e8e85ccfea3f9221d",
-    "late_schedule": "e59c019d3d454eac99ac0ac209b6c5b6faaf9bdfcaeee18c36a25be19bf7da2f",
+    "late_families": "734080f8857f8637913a0e3ae81c59bf28b63dccc8d4bbf42009d0a80e9f1e48",
+    "late_resource_semantics": "4f2918584365b53b95c9a72203307ed2e2737e74108552f227437759a5875871",
+    "late_schedule": "6eb7556639fac5ef67bb1602c769aa01fc2070ecef42be097c6b866a05b030d0",
     "ownership": "5f64f0aac49e2313177564f71876bffc8c81b3ded4df701e70930e60e9c98356",
-    "primary_tuples": "fdf23da429f8c501e198a2f5b719763d523a41565c2153fdf17b0344f21bcd7c",
+    "primary_tuples": "6655e37f15befe053f8de2583c216f97098e4c2bde526f315299c2858c97f055",
+    # #1239: puf_support's source bytes and the primary chain order gain the
+    # passive partnership/S-corp leaf after s_corp_income.
     # #1178: puf_support's source bytes attest CPS Social Security preservation.
     # RNG rules and the ordered QRF targets are unchanged. microcosm#104 moves
     # both again: the protocol attests microcosm.calibrate.solve. microcosm#1124
@@ -371,11 +373,13 @@
     # manifest. #1376: the puma_county_vintage draw module joins the seed
     # protocol's attested kernel modules. #1380: the ACS transfer's
     # self-employment component step changes acs_transfer's attested bytes.
-    "seed_map": "eb6b685478a35cbbf3295773c8396527d70167a4675432afa7530b0b64b611b2",
-    "seed_protocol": "961eb7d68291fb5ed45fa96f6949af91a315a0c1db6ced1f514898c65fab935f",
-    "source_manifest": "10c05f0fd057f75536b47e3a0160ffb2b47cdec094b6694ebd62cc6bef50d9e8",
+    # microcosm#1251 (#1239) moves the seed map and protocol again: puf_support
+    # gains the passive partnership/S-corp leaf, so the PUF QRF targets change.
+    "seed_map": "7eb4e585cb968366a218a318b2638979421602076aadeb7c0f4d375a458a7921",
+    "seed_protocol": "281c2a54be11e3391d1129db04869277cf206d2461212ac9558c9ccf94b747b3",
+    "source_manifest": "608c3621b1e4a108e57c8f83d16a184acdb3d05e16a81b895f7f72dbf5d0685c",
     "take_up": "9522ce40f7dea569312dd7a7beb474e5a5afadd2f1e10cb5876534c3ef623d35",
-    "tail": "256947cd7c1bbd85f5d1fa3911a07a170ae87830f098110a40ed25d93f78347c",
+    "tail": "071d418bb49976f4682c320d2ad07097c177de3a645d2524f235e1ff33ac83f9",
 }
 
 INVENTORY_REPORT_SCHEMA_VERSION = 1
@@ -432,20 +436,20 @@
     "early_families": 13,
     "early_targets": 48,
     "itemization_batches": 5,
-    "itemization_targets": 37,
+    "itemization_targets": 38,
     "late_groups": 19,
-    "late_targets": 70,
+    "late_targets": 71,
     "ownership_rows": 18,
-    "primary_effective_predictor_tuples": 65,
+    "primary_effective_predictor_tuples": 66,
     "primary_families": 1,
-    "primary_targets": 65,
+    "primary_targets": 66,
     "producer_authored_outputs": 92,
-    "producer_compiled_outputs": 227,
-    "producer_inputs": 2_744,
+    "producer_compiled_outputs": 229,
+    "producer_inputs": 2_746,
     "producer_nodes": 38,
     "producer_virtual_resources": 75,
     "release_rungs": 5,
-    "resolved_references": 334,
+    "resolved_references": 335,
     "seed_owner_bindings": 112,
     "seed_owner_rows": 54,
     "seed_sites": 53,
@@ -455,11 +459,11 @@
     "stacked_checkpoint_full_components": 13,
     "stacked_checkpoint_pool_code_components": 19,
     "stacked_checkpoint_static_components": 10,
-    "tail_control_fields": 937,
+    "tail_control_fields": 938,
     "take_up_pipeline_steps": 28,
     "take_up_programs": 17,
     "typed_artifacts": 84,
-    "typed_columns": 176,
+    "typed_columns": 177,
     "typed_entities": 8,
     "typed_scopes": 7,
 }
@@ -840,7 +844,7 @@ def add(
         "primary_predictor_tuples_exact",
         clauses={
             "primary family is not unique": len(primary) == 1,
-            "effective tuple count differs": len(primary_tuples) == 65,
+            "effective tuple count differs": len(primary_tuples) == 66,
             "effective tuple digest differs": sha256_json(primary_tuples)
             == EXPECTED_HASHES["primary_tuples"],
             "legacy target order differs": _mapping(
@@ -851,7 +855,7 @@ def add(
         homes=("/imputation/families", "/imputation/predictor_blocks/puf_tax_detail"),
         consumers=("compiler_ir.node_slices", "legacy_adapter.imputation.primary_qrf"),
         observed={"tuples": len(primary_tuples), "sha256": sha256_json(primary_tuples)},
-        expected={"tuples": 65, "sha256": EXPECTED_HASHES["primary_tuples"]},
+        expected={"tuples": 66, "sha256": EXPECTED_HASHES["primary_tuples"]},
     )
     qrf_params = _mapping(
         _mapping(
@@ -894,7 +898,7 @@ def add(
         "late_split_ledger_exact",
         clauses={
             "late group count differs": len(late) == 19,
-            "late target count differs": late_targets == 70,
+            "late target count differs": late_targets == 71,
             "late family digest differs": sha256_json(late)
             == EXPECTED_HASHES["late_families"],
             "legacy late schedule differs": _json_equal(
@@ -910,7 +914,7 @@ def add(
         },
         expected={
             "groups": 19,
-            "targets": 70,
+            "targets": 71,
             "sha256": EXPECTED_HASHES["late_families"],
         },
     )
@@ -925,8 +929,8 @@ def add(
                 f"late/person/puf_tax_itemization__batch_{index}"
                 for index in range(1, 6)
             ],
-            "itemization batch sizes differ": itemization_sizes == [8, 8, 8, 8, 5],
-            "itemization target count differs": sum(itemization_sizes) == 37,
+            "itemization batch sizes differ": itemization_sizes == [8, 8, 8, 8, 6],
+            "itemization target count differs": sum(itemization_sizes) == 38,
             "legacy late schedule differs": _json_equal(
                 late_schedule, expected_late_schedule
             ),
@@ -937,7 +941,7 @@ def add(
             "ids": [row["id"] for row in itemization],
             "batch_sizes": itemization_sizes,
         },
-        expected={"batches": 5, "targets": 37, "batch_sizes": [8, 8, 8, 8, 5]},
+        expected={"batches": 5, "targets": 38, "batch_sizes": [8, 8, 8, 8, 6]},
     )
 
     source_node_by_id = {str(row["id"]): row for row in source_nodes}
@@ -1024,15 +1028,15 @@ def add(
         "producer_inputs_exact",
         clauses={
             "producer input rows differ": inputs_exact,
-            "input row count differs": input_count == 2744,
+            "input row count differs": input_count == 2746,
         },
         homes=("/imputation/producer_graph/nodes/*/inputs",),
         consumers=(
             "compiler_ir.producer_graph.nodes.inputs",
             "compiler_ir.node_slices",
         ),
         observed={"rows": input_count},
-        expected={"rows": 2744, "relation": "source rows preserved exactly"},
+        expected={"rows": 2746, "relation": "source rows preserved exactly"},
     )
     outputs_exact = set(expected_outputs) == set(compiled_by_id) and all(
         _json_equal(
@@ -1050,7 +1054,7 @@ def add(
             "compiled outputs differ from typed closure": outputs_exact,
             "authored output count differs": authored_output_count == 92,
             "compiled output count differs": compiled.producer_graph.compiled_output_count
-            == 227,
+            == 229,
         },
         homes=(
             "/imputation/producer_graph/nodes/*/outputs",
@@ -1066,7 +1070,7 @@ def add(
         },
         expected={
             "authored_rows": 92,
-            "compiled_rows": 227,
+            "compiled_rows": 229,
             "relation": "typed closure exact",
         },
     )
@@ -1423,7 +1427,7 @@ def add(
     add(
         "capital_gains_tail_contract_exact",
         clauses={
-            "tail terminal field count differs": tail_count == 937,
+            "tail terminal field count differs": tail_count == 938,
             "resolved calibration tails differ": _json_equal(
                 legacy.get("calibration_tail_contracts"),
                 expected_legacy["calibration_tail_contracts"],
@@ -1451,7 +1455,7 @@ def add(
             "legacy_adapter.stacked_checkpoint_static_components",
         ),
         observed={"terminal_fields": tail_count, "sha256": sha256_json(tail_bundle)},
-        expected={"terminal_fields": 937, "sha256": EXPECTED_HASHES["tail"]},
+        expected={"terminal_fields": 938, "sha256": EXPECTED_HASHES["tail"]},
     )
 
     add(

packages/microcosm-build/src/microcosm/build/spec_engine/schema/imputation.schema.json

@@ -402,6 +402,62 @@
         "contract"
        ]
       },
+      "passive_partnership_s_corp": {
+       "type": "object",
+       "additionalProperties": false,
+       "properties": {
+        "activation": {
+         "type": "object",
+         "additionalProperties": false,
+         "properties": {
+          "all_targets": {
+           "type": "array",
+           "items": {
+            "type": "string"
+           }
+          }
+         },
+         "required": [
+          "all_targets"
+         ]
+        },
+        "contract": {
+         "type": "object",
+         "additionalProperties": false,
+         "properties": {
+          "line_32": {
+           "type": "array",
+           "items": {
+            "type": "string"
+           }
+          },
+          "mutable_rows": {
+           "type": "string"
+          },
+          "rule": {
+           "type": "string"
+          },
+          "subset": {
+           "type": "string"
+          },
+          "tax_unit_link": {
+           "type": "string"
+          }
+         },
+         "required": [
+          "line_32",
+          "mutable_rows",
+          "rule",
+          "subset",
+          "tax_unit_link"
+         ]
+        }
+       },
+       "required": [
+        "activation",
+        "contract"
+       ]
+      },
       "schedule_d_capital_gain_distributions": {
        "type": "object",
        "additionalProperties": false,
@@ -578,6 +634,7 @@
      },
      "required": [
       "adult_care",
+      "passive_partnership_s_corp",
       "schedule_d_capital_gain_distributions",
       "self_employment_components"
      ]

packages/microcosm-build/src/microcosm/build/spec_engine/stacked_authority_semantics.py

@@ -316,7 +316,7 @@ def _late_families(
 def _late_transfer_surface(
     imputation: Mapping[str, object],
 ) -> tuple[dict[str, dict[str, list[str]]], str, int, str]:
-    """Compile the 70-target post-PUF surface and its shared donor contract."""
+    """Compile the 71-target post-PUF surface and its shared donor contract."""
 
     surface: dict[str, dict[str, list[str]]] = {}
     donor_channels: set[str] = set()