Carry Schedule E line 32 by entity on the US PUF donor; retire the S-corp exact-zero universe

changelog.d/1258-puf-schedule-e-entity-split.changed.md

@@ -0,0 +1 @@
+The US PUF donor now carries the partnership and S corporation shares of Schedule E line 32 as separate leaves (`partnership_income` = E25940 + E25980 − E25920 − E25960 − E26110; `s_corp_income` = E26170 + E26190 − E26160 − E26180 − E26100, from the TY2015 source rows). Previously the whole line-32 total sat in `partnership_income` and `s_corp_income` was an exact-zero universe. Their sum equals E26270 within the booklet's per-field rounding, and the passive subset is byte-identical. The exact-zero machinery is retired: the stacked-spine materializer and its whole-pool doctrine, the late-transfer exclusion, the pool's `primary_puf_exact_zero_universe` provision, the donor's zero alias and the fiscal-refresh degenerate-input exclusion. `s_corp_income` is now a PUF-clone primary output that the late ACS transfer carries to native rows. SOI Table 1.4's partnership and S corporation net income/loss legs bind each entity's own leaf once the feed carries them (microcosm#1258).

changelog.d/us-puf-recipient-share-bound.fixed.md

@@ -0,0 +1 @@
+A single PUF-channel QRF draw can no longer carry more mass than the population slice its recipient stands for. The #982 income-rank predictor sends the top-ranked survey tax units, each standing for several hundred units, onto the PUF's top-ranked returns, which stand for one return or less: the synthetic Forbes-tail records weigh about 0.13 each. One such draw put $141B of line-32 mass on a single weight-644 unit in the #1251 rebuild. As an interim censor, until a tail stratum carries those donors at their own weights (#958, #964), QRF finalization now caps each raw amount draw at the positive mass, per unit of slice weight, of the donor's top slice of the recipient's own weight share, and floors losses from the bottom slice, on every amount output (booleans and origination years excepted). The cap limits a record to the mass of its slice; it does not remove concentration the slice itself has. The rule is bound into the primary PUF execution config, which moves to schema 6, and stacked pools recorded at schema 5 are no longer loadable. Every bounded output writes a tail-bound diagnostics record.

docs/evidence/spec-engine/us-f0-coverage.json

@@ -6,7 +6,7 @@
   "country": "us",
   "documentation_sha256": "811b4091f9419c8792e5cc7fcda30d54c5a7c6d35dd944c26c005e32cae06647",
   "field_usage": {
-    "authored_normative_field_count": 32506,
+    "authored_normative_field_count": 32524,
     "claim_count": 49,
     "claims": [
       {
@@ -33,8 +33,8 @@
         ],
         "mode": "legacy_behavior",
         "pointer_class": "all",
-        "pointer_count": 802,
-        "pointer_sha256": "eaf3cc45daebdba940e20e7bf2c995e7fc0bd5219935a963e7fca60c87111409",
+        "pointer_count": 807,
+        "pointer_sha256": "f35844c0d404d5fc7905d8b7ecbee1d273c0bb46a7ed656d86f1b7cb0760fb33",
         "rationale": null,
         "relative_sink_prefix": "/battery_contract",
         "source_prefix": "/authored/spec~1battery.yaml",
@@ -274,8 +274,8 @@
         ],
         "mode": "compiler_semantic",
         "pointer_class": "all",
-        "pointer_count": 24504,
-        "pointer_sha256": "342cad7ff55198088d9d4dc4d57fe5601f7ded6081d64379109a72917e57f682",
+        "pointer_count": 24511,
+        "pointer_sha256": "5869ddc4afa6eb0c09f290b709e75467decc6929e7f79c98341878928e6169fc",
         "rationale": null,
         "relative_sink_prefix": null,
         "source_prefix": "/authored/spec~1imputation.yaml/producer_graph",
@@ -334,8 +334,8 @@
         ],
         "mode": "legacy_behavior",
         "pointer_class": "family_execution",
-        "pointer_count": 1781,
-        "pointer_sha256": "0e8e14ad18161ef4b871ad5f2cfbb924bb39a80c334ecdc05336a8eae6731451",
+        "pointer_count": 1787,
+        "pointer_sha256": "aa733722f4442ae0ab22c5f1f2ffc1df2accfc5a1791702b242545e40abd26bf",
         "rationale": null,
         "relative_sink_prefix": null,
         "source_prefix": "/authored/spec~1imputation.yaml/families",
@@ -772,20 +772,20 @@
         "verifier": "vintages"
       }
     ],
-    "configuration_field_count": 42287,
-    "consumed_field_count": 42287,
+    "configuration_field_count": 42305,
+    "consumed_field_count": 42305,
     "generation0_effect_counts": {
-      "legacy_behavior": 38590,
+      "legacy_behavior": 38608,
       "no_generation0_effect": 3697
     },
     "mode_counts": {
-      "compiler_semantic": 27744,
+      "compiler_semantic": 27751,
       "front_end_validation": 354,
       "identity_only": 103,
-      "legacy_behavior": 14086
+      "legacy_behavior": 14097
     },
     "multiple_primary_use_field_count": 0,
-    "pointer_inventory_sha256": "f40dab5e9d23abbd1e0f98f3ae819a2aa3278d0133b5fdf7c5f11a385cbe6b11",
+    "pointer_inventory_sha256": "d51087fd950f99fb7fcf126c31419374172d946f5846d2bf9d0eb0e7a6dfca46",
     "resolved_binding_field_count": 9781,
     "unused_field_count": 0
   },
@@ -801,16 +801,16 @@
       "early_families": 13,
       "early_targets": 48,
       "itemization_batches": 5,
-      "itemization_targets": 38,
+      "itemization_targets": 39,
       "late_groups": 19,
-      "late_targets": 71,
+      "late_targets": 72,
       "ownership_rows": 18,
       "primary_effective_predictor_tuples": 66,
       "primary_families": 1,
       "primary_targets": 66,
       "producer_authored_outputs": 92,
-      "producer_compiled_outputs": 229,
-      "producer_inputs": 2746,
+      "producer_compiled_outputs": 230,
+      "producer_inputs": 2747,
       "producer_nodes": 38,
       "producer_virtual_resources": 75,
       "release_rungs": 5,
@@ -1036,10 +1036,10 @@
             8,
             8,
             8,
-            6
+            7
           ],
           "batches": 5,
-          "targets": 38
+          "targets": 39
         },
         "failures": [],
         "observed": {
@@ -1048,7 +1048,7 @@
             8,
             8,
             8,
-            6
+            7
           ],
           "ids": [
             "late/person/puf_tax_itemization__batch_1",
@@ -1074,11 +1074,11 @@
           "legacy_adapter.stacked_checkpoint_static_components"
         ],
         "expected": {
-          "schedule_sha256": "6eb7556639fac5ef67bb1602c769aa01fc2070ecef42be097c6b866a05b030d0"
+          "schedule_sha256": "f1fb754e6ade602be394837bc0d7d091f2fba4b4b83fb00f59a0258fe56eb5da"
         },
         "failures": [],
         "observed": {
-          "schedule_sha256": "6eb7556639fac5ef67bb1602c769aa01fc2070ecef42be097c6b866a05b030d0"
+          "schedule_sha256": "f1fb754e6ade602be394837bc0d7d091f2fba4b4b83fb00f59a0258fe56eb5da"
         },
         "status": "covered"
       },
@@ -1096,14 +1096,14 @@
         ],
         "expected": {
           "groups": 19,
-          "sha256": "734080f8857f8637913a0e3ae81c59bf28b63dccc8d4bbf42009d0a80e9f1e48",
-          "targets": 71
+          "sha256": "7857518a5327a816acae80d55a04f43e7445a5e47be822d3ccb747bcb375e199",
+          "targets": 72
         },
         "failures": [],
         "observed": {
           "groups": 19,
-          "sha256": "734080f8857f8637913a0e3ae81c59bf28b63dccc8d4bbf42009d0a80e9f1e48",
-          "targets": 71
+          "sha256": "7857518a5327a816acae80d55a04f43e7445a5e47be822d3ccb747bcb375e199",
+          "targets": 72
         },
         "status": "covered"
       },
@@ -1250,14 +1250,14 @@
         "expected": {
           "edges": 71,
           "nodes": 38,
-          "schedule_sha256": "6eb7556639fac5ef67bb1602c769aa01fc2070ecef42be097c6b866a05b030d0",
+          "schedule_sha256": "f1fb754e6ade602be394837bc0d7d091f2fba4b4b83fb00f59a0258fe56eb5da",
           "waves": 6
         },
         "failures": [],
         "observed": {
           "edges": 71,
           "nodes": 38,
-          "schedule_sha256": "6eb7556639fac5ef67bb1602c769aa01fc2070ecef42be097c6b866a05b030d0",
+          "schedule_sha256": "f1fb754e6ade602be394837bc0d7d091f2fba4b4b83fb00f59a0258fe56eb5da",
           "waves": 6
         },
         "status": "covered"
@@ -1275,11 +1275,11 @@
         ],
         "expected": {
           "relation": "source rows preserved exactly",
-          "rows": 2746
+          "rows": 2747
         },
         "failures": [],
         "observed": {
-          "rows": 2746
+          "rows": 2747
         },
         "status": "covered"
       },
@@ -1298,13 +1298,13 @@
         ],
         "expected": {
           "authored_rows": 92,
-          "compiled_rows": 229,
+          "compiled_rows": 230,
           "relation": "typed closure exact"
         },
         "failures": [],
         "observed": {
           "authored_rows": 92,
-          "compiled_rows": 229
+          "compiled_rows": 230
         },
         "status": "covered"
       },
@@ -1338,12 +1338,12 @@
         ],
         "expected": {
           "nodes": 38,
-          "sha256": "5e5c89a0d5e00f759566b5bb025efd46f179e11faf7de4ff663ed2488c5a669b"
+          "sha256": "1b208fff4f6d878c522147fee617177544bda8963c940f98a4bfc37507cb955f"
         },
         "failures": [],
         "observed": {
           "nodes": 38,
-          "sha256": "5e5c89a0d5e00f759566b5bb025efd46f179e11faf7de4ff663ed2488c5a669b"
+          "sha256": "1b208fff4f6d878c522147fee617177544bda8963c940f98a4bfc37507cb955f"
         },
         "status": "covered"
       },
@@ -1361,12 +1361,12 @@
         ],
         "expected": {
           "producer_count": 38,
-          "sha256": "4f2918584365b53b95c9a72203307ed2e2737e74108552f227437759a5875871"
+          "sha256": "6a1393f35ca9b00e2f01ae2f9ed90376be01ad9875109cb332dbda988d31b57f"
         },
         "failures": [],
         "observed": {
           "producer_count": 38,
-          "sha256": "4f2918584365b53b95c9a72203307ed2e2737e74108552f227437759a5875871"
+          "sha256": "6a1393f35ca9b00e2f01ae2f9ed90376be01ad9875109cb332dbda988d31b57f"
         },
         "status": "covered"
       },
@@ -1656,13 +1656,13 @@
           "compiler_ir.node_slices"
         ],
         "expected": {
-          "map_sha256": "7eb4e585cb968366a218a318b2638979421602076aadeb7c0f4d375a458a7921",
-          "protocol_sha256": "281c2a54be11e3391d1129db04869277cf206d2461212ac9558c9ccf94b747b3"
+          "map_sha256": "488846129a3c47e89d54538515e6bdbd7ce849e4081ab8a4ad40c9ce2a1e1391",
+          "protocol_sha256": "87f44e60621c45d2fc1448fda11cd446960d6bab7cb51b346367339e2e751e1f"
         },
         "failures": [],
         "observed": {
-          "map_sha256": "7eb4e585cb968366a218a318b2638979421602076aadeb7c0f4d375a458a7921",
-          "protocol_sha256": "281c2a54be11e3391d1129db04869277cf206d2461212ac9558c9ccf94b747b3"
+          "map_sha256": "488846129a3c47e89d54538515e6bdbd7ce849e4081ab8a4ad40c9ce2a1e1391",
+          "protocol_sha256": "87f44e60621c45d2fc1448fda11cd446960d6bab7cb51b346367339e2e751e1f"
         },
         "status": "covered"
       },
@@ -1677,7 +1677,7 @@
           "compiler_ir.seed_stream_map"
         ],
         "expected": {
-          "implementation_sha256": "281c2a54be11e3391d1129db04869277cf206d2461212ac9558c9ccf94b747b3",
+          "implementation_sha256": "87f44e60621c45d2fc1448fda11cd446960d6bab7cb51b346367339e2e751e1f",
           "protocol": "legacy-v1",
           "streams": [
             "build_model",
@@ -1698,7 +1698,7 @@
         },
         "failures": [],
         "observed": {
-          "implementation_sha256": "281c2a54be11e3391d1129db04869277cf206d2461212ac9558c9ccf94b747b3",
+          "implementation_sha256": "87f44e60621c45d2fc1448fda11cd446960d6bab7cb51b346367339e2e751e1f",
           "protocol": "legacy-v1",
           "streams": [
             "build_model",
@@ -1840,11 +1840,11 @@
           "legacy_adapter.stacked_checkpoint_static_components"
         ],
         "expected": {
-          "sha256": "3b6f534db79be588396d6543a8368c6251d41ae25139153ade01bdb36ac7b1a2"
+          "sha256": "bf681aedc859fd6398ef72da68f584069b7d25b3085c549bf99f82e8324c4eef"
         },
         "failures": [],
         "observed": {
-          "sha256": "3b6f534db79be588396d6543a8368c6251d41ae25139153ade01bdb36ac7b1a2"
+          "sha256": "bf681aedc859fd6398ef72da68f584069b7d25b3085c549bf99f82e8324c4eef"
         },
         "status": "covered"
       },
@@ -1887,7 +1887,7 @@
             "alpha",
             "zeta"
           ],
-          "sha256": "42a6073c6d6661321ec943536bc8fe2c9c0dd7e1507a7f238949844eed6df5c8"
+          "sha256": "69c2e4fcc8ebdf1e6257ccaf4787b736c4822beda5f4ee01a53ffa3945f4936f"
         },
         "failures": [],
         "observed": {
@@ -1911,7 +1911,7 @@
             "alpha",
             "zeta"
           ],
-          "sha256": "42a6073c6d6661321ec943536bc8fe2c9c0dd7e1507a7f238949844eed6df5c8"
+          "sha256": "69c2e4fcc8ebdf1e6257ccaf4787b736c4822beda5f4ee01a53ffa3945f4936f"
         },
         "status": "covered"
       },
@@ -1975,7 +1975,7 @@
             "take_up_contract",
             "us_qbi_reconciliation_contract"
           ],
-          "sha256": "901355aa9e4320e2a84c28dabee74e713aa4ee9c8911cdc0f141e67c423f1af9"
+          "sha256": "7248c2831f3772e75f22dbabcbb5794d5d81138009a38aae8410e43aa05fb656"
         },
         "status": "covered"
       },
@@ -2599,7 +2599,7 @@
       "country": "us",
       "schema_id": "country_spec",
       "schema_version": 1,
-      "spec_sha256": "b23dbfdb383c573d36ced7f61244d9c43e7a5600a706ef8ada9103d72136afdf"
+      "spec_sha256": "9b4b3260c20c30ba71a0947f8d78e322c8d2a3e6cb94e87a3729be950a9e90f2"
     }
   },
   "report_schema_version": 3,
@@ -2609,7 +2609,7 @@
     "country": "us",
     "schema_id": "country_spec",
     "schema_version": 1,
-    "spec_sha256": "b23dbfdb383c573d36ced7f61244d9c43e7a5600a706ef8ada9103d72136afdf"
+    "spec_sha256": "9b4b3260c20c30ba71a0947f8d78e322c8d2a3e6cb94e87a3729be950a9e90f2"
   },
   "status": "pass"
 }

docs/spec-engine.md

@@ -33,7 +33,8 @@ Review provenance:
 - v2 factual errors corrected here: `puf_tax_itemization` is **five**
   batches / **37** targets (19 bounded groups / 70 targets across the
   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
+  passive partnership/S-corp leaf, making them 38 and 71, and #1258 the
+  late S-corp transfer target, making them 39 and 72); `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).
 
@@ -338,7 +339,7 @@ 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`** (71 and 38 since
-#1239) — is declared
+#1239; 72 and 39 since #1258) — 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